PAYE and Tax

We break down and simplify complex issues surrounding PAYE and tax, with useful articles on topics including P11Ds, PAYE settlement agreements, income tax and more. Learn what you need to manage them effectively and stay compliant in the process.

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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
Payroll audit: a complete guide for UK employers
Ensure payroll accuracy and HMRC compliance with a payroll audit. Learn key steps and improve compliance with clear audit checks and timelines.
P32 form in the UK: the employer payment record guide
Discover what an HMRC P32 form is and how to calculate your UK employer payment record for 2026/27. Learn about liabilities, allowances, and software.
UK National Insurance Classes: 1 to 4 explained
National Insurance varies based on a number of different factors. Learn about different UK National Insurance classes, from class 1 NIC to 4, here.
ERN and PAYE numbers: UK guide
Learn what an employer reference number (ERN) is in the UK, what it looks like, where to find it, and when you need one for payroll and PAYE admin.
UK National Insurance for company directors guide
Learn how directors’ National Insurance works in the UK in 2026, including rates, thresholds, calculation methods, and key differences from employees.
National Insurance changes in 2026: a guide for UK employers
Learn about the key National Insurance changes in 2026 affecting UK businesses, including employer rates, thresholds, and the Employment Allowance.
Student loan threshold in 2026: A guide for UK employers
Prepare for the student loan threshold in 2026. Discover key updates for Plan 5, Plan 2 changes, and what UK employers need to know for the upcoming tax year.
Complete Christmas payroll guide for UK employers 2026
Ensure your business is compliant in the festive season. Discover key dates, HMRC reporting rules and bonus tax implications in our complete guide.
HMRC RTI submissions: a guide for UK employers in 2026/27
Master HMRC RTI submissions with our guide. Learn the difference between FPS & EPS, check deadlines & regulatory updates, & avoid fines & penalties.
HMRC Starter Checklist – an essential guide for UK employers
Unsure what the HMRC Starter Checklist is? Discover when to use it, how to fill it out, and why it’s crucial for payroll compliance for new hires without a P45.
UK 2026/27 tax year changes: key rates & updates for employers
Prepare for the 2026/2027 tax year with our overview of all the key changes in tax, National Living Wage, Statutory Sick Pay, and mandatory benefits payrolling.
UK payroll deadlines - monthly payroll dates & 2026 events
Ensure compliance with our guide to UK 2026 payroll deadlines. Key dates for RTI, P60s and statutory updates, to keep your business right on track.
Guide to PAYE for UK employers for 2025/26 and beyond
Master your 2025/26 payroll duties. We explain the 15% NIC rise, the £96 registration limit, and mandatory reporting changes for UK businesses.
Deductions from pay - a UK employers guide | Payfit
Explore different types of deductions from pay in the UK, from statutory National Insurance to voluntary staff perks, & ensure your payroll remains compliant.
Payroll numbers: UK requirements and best practices
Master payroll number requirements for 2026 with our guide. Learn about RTI updates, HMRC compliance, and best practices for UK employers.
Understanding PAYE Forms for UK Payroll Management
Learn all about PAYE forms for UK payroll. Discover key deadlines and how to stay compliant, so you can ensure accurate tax calculations.
How to Create an HMRC Account for Your Business
Our step-by-step guide on how to create an HMRC Account including setting up a Government Gateway User ID and adding in your taxes.
Payroll Power Hour Recap | Payfit
Our new payroll power hours are the perfect place to learn more about payroll. In this session, we talk about maternity leave, payroll IDs, and underpayments.
Tax Year End | Is Your Payroll Function Fit For Purpose?
It’s essential to have a fighting fit payroll function in place ahead of tax year end. See how your business weighs up with our latest guide.
PAYE forms: P45s, P60s & P11Ds
PAYE forms are as important to employers as they are to individual employees, yet very few understand what they are and, more importantly, what they are used for.
Tax and NI relief on home-office expenses extension
The temporary exemption of Income Tax and National Insurance Contributions (NICs) for home-office expenses has been extended until the end of the 2021/22 tax year.
Cumulative vs non-cumulative tax codes: UK employer's guide
Understand the difference between cumulative & non-cumulative tax codes. Ensure your UK payroll is accurate & HMRC compliant for 2026 & 2026/27.
HMRC PAYE and self-assessment payments for UK businesses
A guide for UK managers on managing HMRC payments & Self-Assessment obligations. Understand PAYE, Self-Assessments, and how to pay HMRC correctly.
How much tax does a Premier League footballer pay?
Discover how much Premier League footballers pay in tax 2025/26: Haaland's £12m+ tax bill, agent fees, dual representation, and HMRC guidance.
P11D forms explained: a guide for UK employers in 2026
Learn everything about P11D forms, including deadlines, penalties, and upcoming changes to benefit reporting. Essential guide for UK employers.
Payfit & the End of the Tax Year
Looking for a better way to manage all those year-end payroll tasks? Find out exactly how Payfit helps with end-of-tax-year submissions.
How To Calculate National Insurance - A Guide For Businesses
Employers are obligated to pay National Insurance, a source of funding for public services, on behalf of employees. Find out how NI is calculated.
What is a P60? Payfit Explains
The P60 is essential for employee record-keeping - a handy document that provides rock-solid proof of an employee's earnings.
New Tax Year: Be Prepared!
Before you know it, we’ll be knee-deep in P60s and P11Ds. With so much to do, it’s important to know the key dates for your year-end tasks.
England Football Player Salaries & Taxes - Euro 2024 Special
With Euro 2024 in full swing, we thought we’d take a peek at what some of the England squad might be taking home after tax. Find out here.
VAT Registration | A Guide For Small Businesses | Payfit
In this guide we’ll answer common questions about VAT registration, including information on VAT thresholds, numbers, voluntary registration and more.
Income Tax Brackets | A Guide To UK Income Tax
Read Payfit's guide to tax codes, brackets, rates, and more, designed to help businesses and employees better understand income tax.
HMRC fines in the UK: penalties & how to avoid them
Don't let HMRC fines hurt your UK business. Understand penalties for late accounts, tax returns and VAT submissions, plus how to stay compliant in 2026.
Employer Payment Summary (EPS) - A Guide For Businesses
An Employer Payment Summary is one of the submissions to complete as part of RTI (real-time information). Read our handy guide to EPS here.
How Much Tax Would a Hollywood Star Pay (under PAYE)?
Ever wonder how much tax a Hollywood actor might pay? At Payfit, we’re always geeking out, so we thought we’d have a go at answering this question.
Veteran NIC Relief in 2022: how to claim it?
Armed forces veterans make for great hires which is why the government introduced veteran NIC relief. Payfit takes you through what the NIC relief is for veterans and how to claim it in 2022.
Health and Social Care Levy: what changes mean?
The government has announced a £12bn annual tax rise to fund England’s health and social care with a new tax: the Health and Social Care Levy. Here, we explain what these changes mean for employers and employees going forward.
Global Mobility and tax implications
Remote working is the new normal in a post-pandemic world. Global mobility is a complex process, made more complicated when we talk about how it affects tax. In this article, we talk about how it affects tax and what the options are for employers and employees.
Payment After Leaving: UK Payroll Guide 2026/27
Learn how to process a payment after leaving under 2026/27 UK payroll rules, including tax code 0T, the £30,000 exemption, and Class 1A NICs.
Working from home tax relief 2026/27: HMRC rules & claims
Working from home tax relief explained for 2026/27, including HMRC changes, previous-year claims, employer allowances and tax-free homeworking costs.
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.
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.
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.
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.
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.
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.
UK payroll tax calculation (2026): PAYE and deductions
Understand how to calculate UK payroll tax in 2026, including PAYE, Income Tax and NICs, with clear steps, current rates, and practical examples.
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.
Ex gratia payment tax in the UK: rules & examples (2026)
Ex gratia payment tax explained for 2026. Learn UK rules on the £30,000 exemption, how PILON and PENP are taxed, and how to stay HMRC compliant.
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.
What is the Upper Earnings Limit? A guide for employers
Upper Earnings Limit (UEL): learn how it works, when it applies and why it matters for National Insurance and UK payroll.
What is Employers National Insurance? 2026 updates
UK managers' guide to Employers National Insurance, the 15% rate, £5,000 threshold, Employment Allowance updates and how to stay compliant in 2026.
Lower earnings limit 2025/26/27: rates & thresholds guide
Essential guide for UK employers on the Lower Earnings Limit (LEL), covering new rates, National Insurance changes & the removal of LEL for SSP eligibility.
Submit FPS to HMRC: UK rules for compliant payroll
Learn how to submit a Full Payment Submission (FPS) to HMRC in 2026, including deadlines, payroll data requirements, RTI rules, and how to avoid penalties.
What is a PAYE reference number? 2026 UK employers guide
Understand the PAYE reference number (ERN), learn where to find it, how to register as an employer with HMRC, and why it matters for payroll compliance.
The Secondary Threshold for UK employers in 2026 & beyond
Complete guide for UK employers on the Secondary Threshold for 2025/26/27. Learn about the £5,000 limit, 15% rate & how to manage payroll costs efficiently.
Single Touch Payroll (STP) & UK reporting guide
Understand the meaning of Single Touch Payroll (STP), how it compares to UK regulations, & what recent reforms mean for employers & HR & finance leaders.
HMRC payments on account - 2026 guide for UK businesses
A complete guide for UK finance and HR managers on HMRC payments on account, covering deadlines, calculation methods, and future regulatory changes.
MTD deadline for 2026 and obligations for UK businesses
Prepare for the upcoming Making Tax Digital (MTD) deadline with our guide for UK finance & HR leaders on Income Tax, VAT and 2026 regulations compliance.
UK employer's guide to the National Insurance increase 2026
A comprehensive guide for UK employers on the National Insurance increase, threshold and rates changes, and payroll and finance planning for 2026.
What is postponed VAT accounting (PVA)? A UK business guide
A guide for UK businesses on postponed VAT accounting (PVA). Understand how to use PVA to improve cash flow, manage imports & handle VAT returns.
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.
The UK tax year — is it about to change?
The Office of Tax Simplification (OTS) will undertake a "high-level exploration and analysis" of the associated implications of moving the tax year for individuals this summer. But the could the tax year really move?