Step-by-step guides on HMRC RTI submissions, payroll year-end, NI rates, and the documents your clients will ask about. Written for payroll bureau operators running UK PAYE payroll.
How to Submit a Full Payment Submission (FPS) to HMRC
What goes in an FPS, when it must be sent, how to read the response codes, and what to do when HMRC rejects one.
Employer Payment Summary (EPS): When and Why to Send One
The seven situations that require an EPS — nil payments, statutory reclaims, Employment Allowance, and more — with deadlines.
P60 vs P45: What's the Difference?
When each document is issued, who receives it, what the figures mean, and how the Starter Checklist replaced the P46.
NI Rates and Thresholds 2026/27
Employee and employer NI rates, all thresholds, NI category letters, Employment Allowance, new Plan 5 student loan, and what changed from 2025/26.
NI Rates and Thresholds 2025/26
Employee and employer NI rates, all thresholds, NI category letters explained, Employment Allowance, and what changed from 2024/25.