PAYE payment dates
We would like to remind employers about the electronic PAYE payment dates. The due date for electronic PAYE payments falls on the 22nd...
11 Dec
Payroll
Category Archives: Payroll
27 Nov
Payroll
Reporting PAYE information in real time
In December 2018, HMRC wrote to employers to advise of a temporary easement on reporting PAYE information in real time over the Christmas...
13 Nov
Payroll
Increase in National Living Wage?
An independent review into the evidence on minimum wage rates has been published by the government. The review concludes that increases in the...
13 Nov
Payroll
Waivers of remuneration
A waiver of remuneration happens when a director or an employee gives up their right to salary or other cash remuneration and gets...
20 Aug
Payroll
PAYE late filing penalties
There are late filing penalties in place for employers that don’t report payroll information on time. The size of the late filing penalties...
10 Jul
Payroll
Home to work travel that may be allowed
Whilst there is usually no tax relief for ordinary commuting - home to work - there are a number of exceptions. The term...
10 Jul
Payroll
OpRA’s defined
The Optional Remuneration Arrangements (OpRA) legislation was introduced with effect from 6 April 2017. The legislation counters the tax and NIC advantages of...
26 Jun
Payroll
Disguised remuneration schemes
Loans schemes also known as disguised remuneration tax avoidance schemes have been used by some employers and individuals in order to try and...
28 May
Payroll
Have you adopted the new minimum wage rates?
The new National Minimum Wage (NMW) and National Living Wage (NLW) rates came into effect on 1 April 2019. The NLW first came...
07 May
Payroll
Submitting P11Ds is just the start of your obligations
We would like to remind employers that the deadline for submitting the 2018-19 forms P11D, P11D(b) and P9D is 6 July 2019. P11D...