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.
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 2%)
Company car tax is based on the P11D value × BIK rate. Electric cars pay just 2% in 2025/26. 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 Your HMRC Code Means
HMRC tax codes for 2026-27 in plain English: decode 1257L, BR, D0, D1, NT, 0T, K codes, W1/M1 emergency, S-prefix Scottish and C-prefix Welsh. How to check your code and fix it if wrong.
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: Claim £6/Week (£312/Year)
Claim £6/week tax relief for working from home — that's £312/year without receipts. See who's eligible, how to claim via HMRC, and the actual costs method.