70 articles tagged with PAYE.
Part 3 of our Self Assessment series — how to declare employment, self-employed, dividend, rental, foreign, savings, crypto and CGT income on your UK tax return. With the boxes to fill, evidence to keep, and common errors.
Step-by-step guide to registering for Self Assessment, getting your UTR (Unique Taxpayer Reference) number, setting up your HMRC Government Gateway account and what to do if things go wrong.
Emergency tax codes, Plan 5 student loan repayments, auto-enrolment, and a worked example of a £26,000 graduate salary take-home calculation.
Umbrella companies deduct PAYE, NI, and a margin fee before paying contractors. But some umbrella schemes make deductions that are unlawful. Here is what is legitimate, what is not, and how HMRC is cracking down in 2026.
Care workers placed by agencies with multiple clients or care homes often get several payslips a month. Full worked example on £24,000 income and how mileage between visits is treated.
Refuse collectors are PAYE local authority (or contractor) employees with early starts, physically demanding shifts and often good overtime and pension provision. Full worked example on take-home pay and shift allowances for 2026/27.
Teachers and others who mark exams or invigilate for exam boards on top of a main job need to understand how this second income is taxed. Full worked example on £2,500 of marking income alongside a main salary.
Most nannies are employees of the family they work for, not self-employed contractors, which changes who pays tax and NI. Full worked example on a £28,000 nanny salary.
Royal Mail postal workers are PAYE employees with early starts, overtime opportunities and a defined pension scheme. Full worked example on take-home pay, overtime taxation and pension contributions for 2026/27.
UK Seasonal Worker visa holders working in agriculture pay Income Tax and National Insurance the same way as any other employee. How PAYE, tax codes and NI apply in 2026.
The Plan 2 student loan repayment threshold for 2026/27, how it compares to previous years, and what it means for monthly repayments on a typical graduate salary.
Supply teachers often move between agencies and schools, which frequently triggers emergency tax codes and multiple payslips. Full worked example on £32,000 income and how to fix a wrong tax code.
What an HMRC P800 tax calculation means, why you might receive one in 2026/27, and how to claim a refund online, by cheque, or through your tax code — with a worked example.
Simple Assessment is a bill HMRC calculates for you with no tax return required, unlike Self Assessment where you calculate and file your own return. Who gets each, and how payment works in 2026/27.
How to set up as a household employer, run PAYE for a nanny or au pair, meet National Living Wage rules and handle pension auto-enrolment duties in 2026/27.
HMRC now lets some parents pay the High Income Child Benefit Charge through their PAYE tax code in real time, instead of only via Self Assessment. Who can use it and how it works.
A detailed breakdown of how UK professional footballers are taxed in 2026/27: PAYE on wages, image rights companies, BIK on club cars and medical insurance, pension planning, and what happens on an overseas transfer.
Emergency tax codes can mean you overpay hundreds or thousands of pounds in tax. This guide explains why emergency tax happens, how the PAYE system self-corrects, and how to claim a refund using HMRC forms, your online tax account or the HMRC app.
Everything UK supply teachers need to know about tax in 2026/27 -- PAYE through agencies, travel expense claims, TPS pension eligibility and record-keeping for multiple employers.
How Statutory Adoption Pay works in 2026/27 -- eligibility, how it is taxed through PAYE, what reaches your bank, and the calculators that help.
How the UK Cycle to Work salary sacrifice scheme works in 2026/27 - worked examples, true net cost after the end-of-hire fee, and the NLW floor trap for low earners.
How a PAYE Settlement Agreement works in 2026/27: what you can include, how the grossed-up tax and Class 1B NI are calculated, deadlines and payment dates.
Working holiday visa UK tax explained for Australian and NZ workers. Understand PAYE, NI, self-assessment and 2026/27 rates.
Emergency tax codes like 1257L W1 or BR can leave you hundreds of pounds out of pocket. Here's how to identify if you've been overtaxed and exactly how to get your money back.
A K tax code means HMRC believes you owe more tax than your allowances can cover. Here's what triggers one, what the number means, and what to do about it.
How ET awards are taxed in 2026/27 -- basic award, compensatory award, injury to feelings, and PENP explained with worked examples.
Received an HMRC Simple Assessment letter? This guide explains PA302 and PA101 notices, who gets them, how to check the figures, and how to pay or object.
If your employer overpays you, they can recover the net amount -- not the gross. Learn how tax refunds work, what employment law allows, and how HMRC treats the repayment.
What is a P60 and P45? Learn what these PAYE documents contain, when you receive them, what to do if you lose one, and how they affect your tax return.
Confused by your tax code? This guide explains every UK tax code letter for 2026/27 -- L, M, N, K, T, W1, M1 -- and how to fix a wrong code with HMRC.
If HMRC overcharged you via PAYE (wrong tax code, emergency tax, mid-year job change), you can claim back overpaid tax through P800, R40 or your Personal Tax Account. Here's exactly how
AMAP rates for 2026 -- 45p/mile (first 10,000), 25p above, motorbike 24p, bicycle 20p. How to claim via P87 or Self Assessment, the mileage log you need, and what to do if your employer pays less.
Employment Allowance rises to £10,500 in 2026/27. Find out who qualifies, who is excluded, how to claim through payroll software and the connected companies rules.
OpRA rules restrict salary sacrifice to a narrow set of exempt benefits. Learn which schemes still work, how to calculate P11D values and employer Class 1A NI savings in 2026/27.
Payrolling benefits in kind is compulsory from April 2026. Learn how it works, which benefits are excluded, the impact on tax codes and how to transition from P11D reporting.
How tips are taxed in the UK, the Employment (Allocation of Tips) Act 2023, service charges vs voluntary tips, tronc arrangements, and your right to see tip records.
An HMRC P800 (Tax Calculation) letter tells you if you've overpaid or underpaid tax. If you're owed a refund, you can claim it online within 45 days. If you owe tax and it's under £3,000, HMRC usually collects it through your next year's PAYE tax code.
UK auto-enrolment requires 8% total pension contributions (5% you, 3% employer) on qualifying earnings £6,240-£50,270. Here's how it works, why you shouldn't opt out, and how to boost above the minimum
Bonuses are taxed as employment income at your marginal rate — not a flat rate, not an 'emergency code'. Here's how PAYE handles them, how salary sacrifice changes the maths, and when timing your bonus makes sense.
HMRC issues a P2 Notice of Coding when your tax code changes. Full guide to reading your 2026/27 notice: what 1257L, BR, D0, K codes and emergency codes mean — and what to do if your code is wrong.
May 2026 is the second payslip of the 2026/27 tax year — and it may look very different from last April. NLW rose to £12.71, employer NI hit 15%, student loan thresholds changed. Here's what every pay change means.
What the P11D form shows, how taxable benefits like health insurance and company cars hit your tax code in 2026/27, and how to check your employer got it right.
A 2026/27 breakdown of whether picking up overtime or taking a second job nets you more after tax and National Insurance, including the BR tax code trap.
Starting your first job in 2026? Here's how PAYE, National Insurance, student loan deductions and pension contributions work, and how to read every line of your payslip.
Step-by-step guide to claiming an HMRC tax refund in 2026: P800, R40, P87, Self Assessment and the 4-year backdating window explained.
A step-by-step guide to checking your 2026/27 tax code: what 1257L means, spotting emergency codes, why your code might be wrong, and how to reclaim overpaid tax.
The 2026 UK minimum wage rates: National Living Wage £12.71, 18–20 rate £10.85, apprentice £8, who gets which rate, and what each works out to per year after tax.
How overtime and bonuses are taxed in 2026/27: the myth of being penalised, marginal tax rates, why NI feels harsh on a bonus month, and how to keep more of it.
Negotiating a pay rise in 2026? Learn how gross translates to net, where the marginal tax traps hit, and why benefits and pension can beat headline salary for your take-home.
How much Statutory Maternity Pay you get in 2026/27: 90% of pay for 6 weeks, then £194.32 a week for 33 weeks, eligibility, tax, and how to work out your total.
Statutory Sick Pay in 2026: the £123.25 weekly rate, the removal of waiting days from April 2026, who qualifies, the £129 Lower Earnings Limit, and how it is paid.
HMRC investigations explained for 2026: aspect vs full enquiry, Connect data matching, disclosure windows, Code of Practice 9 and how to respond effectively.
Received an HMRC P800 or Simple Assessment letter about underpaid tax? Learn why it happens, how to check it, challenge it, and the ways HMRC collects the debt.
1257L is the standard UK tax code for 2026/27. Learn what every digit and letter means, what common codes like BR and 0T cost you, and how to fix a wrong code.
The £30,000 tax-free exemption, how statutory redundancy is calculated, PILON rules since April 2018, the PENP formula, settlement agreements, and NI changes from April 2020. Worked examples and 8 FAQs.
On a £5,000 bonus a higher-rate UK taxpayer keeps £2,900 after income tax + NI + student loan + pension. Here's why bonus tax often feels punitive, the 60% trap, and how to legally keep more
£25,000 a year after tax in 2025/26 is £21,540 net (£1,795/month). Roughly what a 40-hour National Living Wage worker earns. Full breakdown of income tax, NI, Universal Credit interaction and the marginal rate that really matters at this salary.
£35,000 a year after tax in 2025/26 is £28,966 net (£2,414/month). Full breakdown of income tax, NI, pension and student loan deductions on a £35k salary — close to the UK median full-time wage.
£45,000 a year after tax in 2025/26 is £35,966 net (£2,997/month). Full UK breakdown of income tax, NI, student loan and pension on a £45k salary — squarely inside the basic rate band but close to the higher-rate threshold.
Self-employed Class 4 National Insurance fell to 6% on profits between £12,570 and £50,270 from April 2024 and stays there for 2025/26. Here's how it works, who pays, and worked examples on real profit figures.
How the UK Cycle to Work salary sacrifice scheme saves a basic-rate taxpayer £336 and a higher-rate taxpayer £504 on a £1,200 bike — full worked example for 2025/26 including the BIK end-of-hire charge.
HMRC has sent you a new tax code on a P2 Coding Notice — here is what every line means, why your code changed, the 7 most common reasons, and how to challenge a wrong code in 2025/26.
Full rules for transferring Cash ISA to Stocks & Shares ISA in 2025/26: partial transfers, current-year vs prior-year, the 15-day deadline, and how to avoid breaking the £20,000 allowance.
From 1 April 2026 the National Living Wage rises to £12.71/hour for over-21s. Full new UK minimum wage rates, who qualifies, and the annual £1,040 pay rise for a 37.5-hour week worker.
The UK personal allowance has been frozen at £12,570 since April 2021 and stays frozen until April 2028. Here's how fiscal drag quietly takes a four-figure bite out of your take-home pay.
Missing the 31 January Self Assessment deadline triggers an instant £100 penalty even if you owe no tax — then £10/day from day 90, plus 5% surcharges at 6 and 12 months. Late payment adds 7.75% interest in 2026. Full penalty schedule.
Opting out of auto-enrolment looks like a £100/month pay rise — but the real 30-year cost is £180,000+ of lost pension wealth. Full worked examples for £30k, £45k and £60k earners.
What every line on a UK payslip actually means — gross pay, tax code, PAYE, NI, student loan, pension, taxable pay YTD, and the deductions that quietly cost you the most.
Your UK tax code tells HMRC how to tax your salary. 1257L is standard. K-codes mean negative allowance. BR taxes everything at 20%. Here's what every UK tax code means and how to fix a wrong one.
Statutory redundancy pay depends on age, length of service and weekly pay (capped at £719/week for 2025/26). Plus how enhanced contractual schemes work, the £30k tax-free rule, and what notice pay you also get.
