Simply Payroll (SW) Limited

31/10/2025

Weekend November PAYE deadline

The next electronic payment deadline for PAYE falls on a weekend. What do you need to do?

HMRC has included a timely reminder in its employer bulletin that the electronic payment deadline for November falls on Saturday 22 November. Employers need to ensure electronic payments clear into HMRC's account by Friday 21 November, unless you can arrange a faster payment. If the payment is late, you may be charged a penalty and so HMRC is encouraging employers to check when they need to initiate payment in advance.

31/10/2025

Happy Halloween Everyone...

31/10/2025

Compliance check tool gets an update

If you're on the receiving end of a compliance check, you might head to HMRC’s bank of online information to find out what to do. However, this can be overwhelming. How can an updated tool help you to get the correct information for your circumstances?

The amount of information available via GOV.UK is vast. Not only does it hold published guidance aimed at taxpayers, it also has all of HMRC’s internal guidance manuals. Trying to navigate this yourself can be tricky, and it’s not hard to get lost. Worse still, you may find yourself looking at guidance regarding something that doesn’t actually relate to what you’re looking for. To assist you, HMRC has published a number of videos on its YouTube channel. It also has an online tool which is a handy way of getting to the correct video for your situation. All you need to do is answer a short series of multiple-choice questions, and you will be given the correct link to follow.

The tool has recently been improved, with HMRC promising a “more tailored” experience for users. This should filter out guidance that isn’t relevant to you.

17/04/2025

What is the Employment Allowance and how does it work???

The Employment Allowance is a government initiative that helps eligible employers reduce their annual National Insurance (NI) liability by up to £10,500 in the 2025/26 tax year. It's not a per-employee allowance, but rather a reduction applied to the business's overall NI bill.

Eligibility:

Registered Employer: You must be registered as an employer with HMRC.
Business or Charity: You must be a business or a charity.
Employees: You must have documented employees, but a sole trader or partnership can also claim.

Class 1 NI Liabilities: Your business's previous tax year employers' Class 1 National Insurance liabilities must have been less than £100,000 (this restriction is removed from April 2025).

No Single Director Exception: A limited company with only one director, where that director is the only employee and is liable for secondary Class 1 NICs, is not eligible, according to GOV.UK.

Not for Off-Payroll Workers: The £100,000 restriction does not include Class 1 NI contributions made where IR35 applies (i.e., off-payroll workers), according to GOV.UK.

Not for Public Sector: The allowance is not available if your business operates primarily in the public sector unless you are a charity, according to Sage.

How it works:

The allowance reduces the amount of Employer's Class 1 National Insurance you pay each tax year.

You claim the allowance through your payroll software.
The allowance is applied against your Employer's Class 1 National Insurance contributions.

If your NI liability is less than £10,500, you can still claim the full amount.

The allowance is per business, not per employee.
You can claim for previous tax years up to four years after the end of the tax year.

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