Employment & Payroll Articles

Taxable employment benefits from April 2026

New Mandate Starting April 2026 Starting April 2026, the government mandates Income Tax and Class 1A National Insurance Contributions reporting and payment through payroll software. This significant change simplifies the tax system and reduces administrative tasks for employers and employees. The 2025-26 tax year marks the last year for employers to file P11Ds and P11D(b)s with HMRC in most...

Using the starter PAYE checklist

Employers that take on a new employee need to work out which tax code and starter declaration to use in their payroll software. Incorrect tax codes can lead to a new employee paying more tax than is due. Employers will require certain information from their new employee in order to ensure that the correct tax code and starter declaration information is entered on the payroll software. In most...

What are the off-payroll working rules?

The rules for individuals providing services via an intermediary such as a personal service company (PSC) are complex. The rules apply if the worker who provides services to a client through their own intermediary would have been an employee if they were providing their services directly to that client. The off-payroll working rules usually shift the responsibility for deciding whether the...

Taxable employment benefits from April 2026

From April 2026, the UK government will mandate real-time reporting and payment of taxes through payroll software, ending the filing...

Changes to Scottish Income Tax rates 2024-25

A reminder of the changes to Scottish Income Tax rates for the 2024-25 tax year. It was announced as part...

Payrolling employee expenses and benefits

Employers can register on a voluntary basis (before the start of the tax year) to report and account for tax...

Tax Diary May/June 2024

1 May 2024 – Due date for corporation tax due for the year ended 30 July 2023. 19 May 2024...

Settling energy disputes

The Energy Ombudsman offers free support to businesses, especially small ones, in disputes with energy suppliers. The service covers 99%...

COVID Bounce Back abuse

The Insolvency Service banned 831 directors in 2023-24 for abusing the Covid Bounce Back Loan Scheme, an increase of over...

by James MacDonald

Basis Period Reform: Changes for sole traders and partners

Basis Period Reform is a change in how income tax is calculated for unincorporated businesses, such as sole traders and...

Paying VAT on goods from EU to Northern Ireland

There are special procedures for moving goods in and out of Northern Ireland. Under the Northern Ireland Protocol, all Northern...

VAT retail schemes

VAT retail schemes are a special set of schemes used by retail businesses to account for VAT. The schemes are...
Load More

Need Employment & Payroll Advice?

Our experts are on hand to discuss your specific needs or concerns