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Payroll & CIS. Straight talk.

Practical guides on CIS compliance, payroll outsourcing, and HMRC requirements. Written for UK businesses and accountancy practices — not for search engines.

Latest
6 posts
CIS · Guide
What Is CIS Tax and Who Does It Apply To?
The Construction Industry Scheme explained — who it applies to, the three deduction rates, and what the monthly obligations actually look like.
7 min readRead →
CIS · Compliance
The CIS Monthly Return: What to File, When, and What Happens If You Miss It
The 19th arrives with the same indifference every time. What the return requires, nil returns, and what the penalty sequence looks like.
6 min readRead →
Payroll · Directors
Director-Only Payroll: What a Single-Director Company Needs to Do
Most directors running a limited company are paying themselves wrong. Not catastrophically — just consistently, in a way that leaves a trail HMRC can follow.
7 min readRead →
Agencies · JSL
What Is Joint and Several Liability for Recruitment Agencies?
JSL means HMRC can recover unpaid PAYE directly from the agency when the umbrella fails. The contract does not protect you. The audit trail does.
7 min readRead →
Hospitality · Payroll
How to Calculate Holiday Pay for Irregular-Hours Workers
The 12.07% method was ruled unlawful. Since April 2024, the 52-week reference period is the statutory method. Most hospitality payrolls have not made the switch.
7 min readRead →
Payroll · HMRC
HMRC Payroll Deadlines Every UK Employer Must Know in 2026
RTI, CIS, PAYE, P60s, P11Ds — every deadline, every date, every penalty. The complete picture so nothing slips through on the 19th.
8 min readRead →
Payroll · 2026
Statutory Sick Pay Changes April 2026
Day one SSP, Lower Earnings Limit abolished, rate rises to £123.25. Three changes at once — here is what your payroll needs to do differently.
7 min readRead →
Payroll · 2026
National Living Wage April 2026: New Rates and HMRC Penalties
£12.71 per hour from 1 April. Every age band has moved. HMRC names and shames employers who underpay — publicly, permanently.
6 min readRead →
Payroll · HMRC
P11D and Benefits in Kind 2026: What to File and When
P11D deadline is 6 July 2026. Mandatory payrolling delayed to April 2027. Here is what you still need to file this year.
7 min readRead →
Payroll · NI
Employer National Insurance 2026: The 15% Rate Explained
15% on earnings above £5,000. The maths, the Employment Allowance position, and what employment actually costs in 2026/27.
6 min readRead →
Payroll · HMRC
Employment Allowance 2026: £10,500 — Who Qualifies and How to Claim
£10,500 sitting unclaimed if nobody has ticked the box. Sole directors are excluded. Here is who qualifies and how to get it.
5 min readRead →
Payroll · Guide
How Does PAYE Work? The UK Employer Plain-English Guide
Every pound of Income Tax and NI passes through the employer hands first. Here is how PAYE works, what RTI adds to it, and where it quietly goes wrong.
7 min readRead →
Payroll · Guide
What Is a Tax Code and What Happens When It Is Wrong?
1257L is the standard. Everything else signals something specific. Here is what every code means and what the employer responsibility is.
6 min readRead →
Payroll · Guide
How to Pay a New Employee for the First Time: UK Employer Checklist
PAYE registration, starter declaration, auto-enrolment, RTI before payday. The exact sequence and what happens if you skip a step.
7 min readRead →
Payroll · Statutory
What Is Statutory Maternity Pay? Rates, Eligibility and Calculation
39 weeks, two rates, a reclaim most small employers process wrong. The SMP calculation, the pay rise trap, and the 109% recovery most people miss.
7 min readRead →
Payroll · Pensions
Auto-Enrolment Pension for Small Employers: What You Must Do
The Pensions Regulator enforces this actively. Six weeks to enrol, three years to re-enrol, £400 fixed penalty if you miss it.
7 min readRead →
CIS · Guide
CIS Gross Payment Status: How to Qualify and Keep It
£40,000 a year in cash flow difference on a £200k subcontractor. Here is what gross payment status requires and why HMRC removes it without warning.
7 min readRead →
Payroll · RTI
Common RTI Submission Errors and How to Fix Them
NI number mismatches, payroll ID reuse, wrong tax codes, duplicate submissions. HMRC reconciles every FPS. Here is what they find.
7 min readRead →
Hospitality · Tips
What Is a TRONC Scheme and How Does It Work?
Run correctly it saves NI on every tip. Run incorrectly it creates HMRC liability. Here is the structure and what the 2023 Tipping Act changed.
8 min readRead →
IR35 · PSCs
IR35 and the Status Determination Statement
Without a compliant SDS the liability defaults to the client. Here is what the document must contain and the three tests HMRC applies.
8 min readRead →
Accountants · White-Label
Why Accountants Are Outsourcing Payroll
The practice keeps the client. The bureau keeps the compliance running. Here is the model and what practices get wrong when building it themselves.
7 min readRead →
Featured
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CIS Compliance
CIS · Foundation
What Is CIS Tax and Who Does It Apply To?
The Construction Industry Scheme explained plainly — the three deduction rates, verification obligations, monthly returns, and what getting it wrong costs.
7 min readRead →
Accountants · White-Label
Why Accountants Are Outsourcing Payroll — and How the Model Actually Works
The practice keeps the client. The bureau keeps the compliance running. Here is the model, what practices get wrong, and what to look for in a bureau partner.
7 min readRead →
Agencies · JSL
What Is Joint and Several Liability for Recruitment Agencies?
JSL means HMRC can recover unpaid PAYE directly from the agency when the umbrella fails. The contract does not protect you. The audit trail does.
7 min readRead →

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