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Payroll & PAYE

12 articles
Last Updated: November 27, 2023

Can HMRC Demand me to Pay Taxes after the Company Closes?

My company is likely to fold soon leaving a number of debts including PAYE and VAT owing. Can HMRC demand that I pay those taxes

Last Updated: June 4, 2025

Changes to Notifications by Employers to Operate PAYE on a Proportion of a Globally Mobile Employee’s Income and Overseas Workday Relief

The previous non-domicile rules regarding operating PAYE on a reduced percentage of an employee’s income (known as Section 690) ended, replaced by a system based

Last Updated: November 30, 2023

Claiming Employment Related Expenses

There is a very limited range of expenses that employees can claim, but these can include the flat rate deduction (£6 per week) for working

Last Updated: July 19, 2021

How can I Recover Overpaid PAYE being Accidently Paid by Payroll Clerk?

My payroll clerk accidentally overpaid the PAYE payable by my company for 2008/09. I have rung the PAYE office, but they refuse to repay the

Last Updated: July 14, 2021

How much rental income can I receive before paying 40% tax?

I earn £30,000 p.a. taxed under PAYE, but also have a variable amount of rental income. I have read that 40% tax applies above £35,000

Last Updated: December 13, 2023

Paper P11D Forms No Longer Accepted by HMRC – Employers Must File Electronically

In February 2022 HMRC suddenly withdrew the interactive online PDF form for reporting expenses and benefits for employees (form P11D). Employers were forced to submit

Last Updated: May 3, 2023

Payroll Hygiene

It is very irritating when HMRC accuses you of owing more PAYE than is actually due. This can happen when the HMRC computer has recorded

Last Updated: November 7, 2023

Payrolled Benefits, Self-Assessment and Student Loans

This is another article about Self-Assessment, specifically Student Loans and applies where: A taxpayer has an obligation to complete a Self-Assessment return, and They have

Last Updated: July 14, 2021

The tax office has Restricted my Paye code. What does this means?

The Tax Office has written to me saying £2,800 tax I owe will be collected by restricting my PAYE code for 2012/13. What does this

Last Updated: July 14, 2021

What can he do to get his student loan records corrected?

My son worked for a company that has gone into liquidation. The Tax Office are refusing to acknowledge the student loan repayments which were deducted

Last Updated: July 19, 2021

What does PAYE Coding Notification with a Negative Value on it Means?

I’ve received a new PAYE coding notice that shows tax is due on a negative figure. What does this mean?   A negative PAYE code,

Last Updated: July 19, 2021

Why did the taxman put plenty on me when I usually pay Paye on time?

The Taxman has hit me with a huge penalty for paying my company’s PAYE late in 2010/11. But I’ve always paid my PAYE on time.

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