Payroll & Employment
Tax on employer benefits and lifecycle pay events: P11D benefits in kind, company car tax (BIK), holiday pay, statutory sick pay, redundancy and PILON.
Holiday Entitlement UK: 5.6 Weeks & the 28-Day Cap Explained
How much paid holiday you're entitled to in the UK: the 5.6-week minimum, the 28-day cap, pro-rata for part-time, and 12.07% accrual for irregular hours.
NHS Pay Rise 2026/27: What 3.3% Means for You
The 2026/27 NHS Agenda for Change pay award is 3.3%, effective 1 April 2026. See what it means for take-home pay across Bands 5-8a and NHS Pension tiers.
HMRC Mileage Rate Rises to 55p for 2026/27 — First Increase Since 2011
HMRC mileage rate for cars rises to 55p per mile from 6 April 2026 — first increase since 2011. Rate table, who gains, MAR claim steps, and self-employed guide.
P11D Value of a Car Explained: 2026/27 BiK Bands
How the P11D value of a company car is worked out — list price, accessories and the £5,000 capital contribution cap — plus the 2026/27 benefit-in-kind percentage bands including the electric vehicle rate.
UK Tax Year Dates and Key Deadlines 2026/27
Every important UK tax date for the 2026/27 tax year: when it starts and ends, Self Assessment filing and payment deadlines, payments on account, PAYE dates, and VAT return deadlines.
Emergency Tax Codes Explained: BR, 0T, D0, D1 and W1/M1
What BR, 0T, D0, D1 and W1/M1 emergency tax codes mean, why HMRC puts you on one, how much extra tax you pay, and how to get a refund and the right code.
Pro-Rata Salary & Tax 2026: How Part-Year and Part-Time Pay Works
How pro-rata pay is calculated for part-time and part-year work, and how PAYE taxes it on a cumulative basis, with a worked 2026-27 example.
SSP Rate 2026-27 UK: £123.25/week, Day-1 Pay & No Earnings Limit
Statutory Sick Pay 2026-27 is £123.25/week. From 6 April 2026 SSP is paid from day one and the Lower Earnings Limit is removed. Qualifying days explained.
HMRC Mileage Rates 2025-26 + 2026-27 UK: 45p/25p AMAP Explained
HMRC Approved Mileage Allowance Payment (AMAP) rates are 45p/mile for the first 10,000 business miles and 25p/mile thereafter — frozen at these levels since 2011-12. Full table including motorcycle and bicycle rates, passenger 5p add-on, and the employer reimbursement vs employee claim choice.
Maternity Leave Tax & NI 2026-27 UK: PAYE on SMP, Pension, KIT Days
SMP is fully taxable via PAYE and subject to Class 1 NI like normal pay. Tax code shifts mid-leave, the pension auto-enrolment asymmetry, KIT days at full salary, and the year-end refund pattern when SMP straddles the tax year boundary.
MAP vs Self-Claim Mileage UK 2026: Employer Reimbursement or P87 Claim
Two ways to recover the cost of business mileage in a private car: an employer Mileage Allowance Payment (MAP) at the AMAP rate, or self-claim via Form P87 or Self Assessment. Cost comparison for the employee, employer NI implications, and when each method wins.
SMP Rate 2026-27 UK: £194.32/week + Eligibility Rules Explained
Statutory Maternity Pay 2026-27 is £194.32/week from the 7th week of leave, with 6 weeks at 90% of average weekly earnings first. Lower Earnings Limit £129/week. Full qualifying conditions, employer reclaim, and what counts as continuous employment.
P11D Deadline 2026: Filing, Class 1A NIC Payment & Late Penalties
P11D and P11D(b) are due 6 July 2026 for the 2025-26 tax year. Class 1A NIC payment by 22 July. Miss the deadline and HMRC charges £100 per 50 employees per month. Full penalty rules and action checklist.
P11D vs P11D(b): What's the Difference and Who Files Which?
P11D reports each employee's benefits in kind; P11D(b) declares the employer's total Class 1A NIC liability. Both due 6 July, but only one per PAYE scheme. Plain-English guide for employers.
Starting a New Job in the UK — P45, Starter Checklist, Emergency Tax Code, and NI Continuity (2025-26)
Hand the new employer your P45 within 30 days or fill in the HMRC Starter Checklist. The wrong checklist tick triggers an emergency tax code (1257L W1/M1) that over-withholds for months. Student loan plan, NI continuity, and workplace pension auto-enrolment carry-over.
Holiday Pay Explained: the 12.07% Method and Rolled-Up Holiday Pay in 2025-26
How UK holiday pay is calculated for irregular-hours and part-year workers using the 12.07% method, when rolled-up holiday pay is legal again, and how holiday pay is taxed.
Statutory Sick Pay (SSP) Explained for 2025-26
A complete guide to UK Statutory Sick Pay for 2025-26: the £118.75 weekly rate, qualifying conditions, waiting days, how SSP interacts with contractual sick pay, and the 2026-27 reforms that scrap the waiting period.
P11D Benefits in Kind: How Company Perks Are Taxed (2025-26)
Company cars, medical insurance, gym memberships — your employer perks are taxable benefits in kind. See how BIK tax is calculated, common P11D items, and how payrolling changes from April 2026.
Redundancy Pay Tax: What's Tax-Free and What Isn't (2025-26)
The first £30,000 of redundancy pay is tax-free, but PILON and holiday pay are always taxable. See statutory amounts by age, worked examples, and how NI applies.
How Your Bonus Is Really Taxed in the UK (It's Not 40%)
Think your bonus is taxed at 40%? It's not — bonuses are taxed through cumulative PAYE like regular salary. Here's how it actually works and how to keep more.
Company Car Tax & BIK Rates 2025/26 (Electric Cars from 3%)
Company car tax is based on the P11D value × BIK rate. Electric cars pay just 3% in 2025/26 (4% in 2026/27). See full BIK rates, calculate your tax, and compare fuel types.
State Pension and Tax: Is Your State Pension Taxable?
How the UK State Pension is taxed, why you might owe tax on it, and how HMRC collects the tax through your tax code or Self Assessment.
UK Tax Codes Explained 2026-27: What HMRC Codes Mean
HMRC tax codes for 2026-27 in plain English: decode 1257L, BR, D0, D1, NT, 0T, K codes, W1/M1 emergency, S Scottish and C Welsh prefixes.
Understanding UK Income Tax Bands
A clear guide to how the UK's progressive income tax system works, covering the Personal Allowance, Basic Rate, Higher Rate, and Additional Rate bands for England, Wales, and Northern Ireland.
Working from Home Tax Relief: Can You Still Claim £6/Week?
HMRC closed the £6/week working from home self-claim on 6 April 2026. You can still backdate claims to 2022-23, and employers can still pay it tax-free.
Related Calculators
Take-Home Pay Calculator
Net pay after PAYE, NI, student loan, pension
Company Car Tax Calculator
BIK on petrol, diesel, and electric company cars
Redundancy Pay Calculator
Statutory amount + £30k tax-free + PILON treatment
NHS Pay Calculator
2026/27 Agenda for Change take-home pay with HCAS and NHS Pension tiers