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Mackenzie Pennycook

SEO and Content Specialist

Mackenzie Pennycook is an SEO and content specialist with 5 years of experience specialising in content creation for businesses within the UK. Working alongside the PayFit team she creates articles around UK employment law, updating our readers on any government changes that directly impact employers.

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Mackenzie Pennycook

HMRC Payslip Check Alert: 2026/27 Employer Compliance Guide

HMRC payslip check alert explained: why tax codes change in 2026/27, what P6 and P9 notices mean, and how employers keep payroll compliant.

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DEA rates 2026/2027: employer guide to DEA deductions

DEA rates 2026/2027 explained. Learn about DEA deduction rates, rate calculations, earnings rules and employer responsibilities.

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What is an attachment of earnings? Rules & rate

Learn how attachment of earnings work in 2026, including UK deduction rates, employer responsibilities, and payroll compliance rules.

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Reasons for refusing flexible working in the UK

Reasons for refusing flexible working explained (2026). Learn valid employer grounds, UK law, and best practices for handling requests compliantly.

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Right to work check in the UK: steps and documents

Right to work check UK 2026: learn documents, share code steps and how to check or prove your right to work in the UK.

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Unlimited holiday policy: UK rules and risks

Unlimited holiday policy explained (2026/2027): UK legal rules, holiday pay, risks, and best practices for employers offering unlimited holiday leave.

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What is time and expense tracking? Employer guide

Time and expense tracking explained: learn how to track employee hours, manage business expenses, and improve payroll accuracy in 2026.

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Emergency tax UK: codes, rates and how overpayments are corrected

Emergency tax UK explained for 2026. Learn emergency tax codes, typical deduction rates, and how to claim back overpayments through PAYE payroll.

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How HMRC Time to Pay arrangement works in the UK

HMRC Time to Pay arrangement explained for UK businesses and self-employed taxpayers, including eligibility, VAT, deadlines and penalties.

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Shadow payroll explained: how it works in the UK (2026)

Learn what shadow payroll is, when it’s required, and how it works in the UK. A practical guide for employers managing international assignments.

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Payment in Lieu of Notice (PILON) UK 2026/27 Employer Guide

Payment in lieu of notice UK explained for 2026/27, how PILON is calculated, when it is taxable under HMRC rules, and how to process it correctly through payroll.

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Company car tax UK 2026/27 rates, BiK and calculations

Company car tax UK explained for 2026/27, how benefit-in-kind is calculated using P11D value and CO2 bands, what electric and hybrid BiK rates apply, and how tax appears on payroll.

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Off-Payroll Working & IR35 Rules: 2026/27 UK employer guide

Off-payroll working & IR35 in 2026/27: new umbrella PAYE rules from 6 April, inside vs outside IR35 explained, and how UK employers stay compliant.

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Small Employers' Relief 2026/27: UK Eligibility & How to Claim

Discover what Small Employers' Relief is and check your 2026/27 UK eligibility. Learn how to reclaim 109% of statutory parental pay using payroll software.

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HRIS payroll software UK: benefits, features & how it works

HRIS payroll software UK 2026: learn how it works, key benefits, features and how it saves time by automating payroll and HR processes.

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Tax codes explained UK: meanings, letters & how they work

Tax codes explained UK 2026: learn what tax codes mean, how they’re calculated, common letters and how to check if your tax code is correct.

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Employment payroll tax UK (2026): rates, PAYE & how it works

Employment payroll tax UK 2026: learn how PAYE works, current tax rates, employer obligations and how to stay compliant with HMRC.

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Difference between gross and net pay in the UK: how to calculate it

Difference between gross and net pay in the UK (2026): learn how to calculate take-home pay, understand deductions and run accurate payroll.

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Payment after leaving: final pay rules for UK employers

Payment after leaving HMRC guidance for 2026/27, covering final pay when leaving a job UK, tax code 0T, P45 and NIC rules for employers.

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Expenses management UK (2026): rules, tax treatment and best practices

Expenses management UK (2026): learn how to manage employee expenses, understand HMRC rules and ensure tax compliance with simple steps.

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Pre-tax deductions UK 2026/27 employer payroll guide

Pre-tax deductions UK explained for 2026/27: salary sacrifice, PAYE, statutory deductions and payslip rules to manage compliant payroll deductions

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Unpaid leave UK: employer rights, rules and payroll 2026/27

Unpaid leave in the UK carries real compliance risk. Learn which types are statutory, how they affect holiday, pension and payroll, and what employers must do in 2026/27

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Bereavement leave UK 2026/27 employer rights and pay rules

Practical guide to bereavement leave UK 2026/27: statutory rights, bereavement pay, compassionate leave, and how to build a compliant bereavement policy for your team.

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Payroll journal UK 2026/27 guide for employers

A complete guide to UK payroll journal entries for 2026/27: standard, accrued, pension, and PAYE-only entries, with reconciliation and HMRC compliance.

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National Living Wage UK 2026: Rates, Age Bands and Rules

National Living Wage UK 2026 explained. Learn the latest minimum wage rates, age bands, yearly salary examples, and key employer rules.

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What is a P45 form UK? Complete guide for employers 2026

P45 form UK explained: learn what it contains, when employers must issue it, and how it prevents emergency tax codes for new hires in the 2026/27 tax year.

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What is pension re-enrolment in the UK and how does it work?

Understand pension re-enrolment for 2026/27. Learn deadlines, eligibility rules, and employer duties to stay compliant and avoid penalties in the UK.

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