UK payroll, explained from the spec
Technical write-ups of how UK payroll actually works - Real Time Information (RTI), benefits in kind, National Insurance, tax codes and the HMRC specifications behind them. Written from government documentation, with worked calculations where they help.
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Payrolling benefits from April 2027: predicting the spec HMRC hasn't published yet
HMRC's 2027/28 payrolling-of-benefits spec isn't out until autumn 2026, but its shape is predictable. What the FPS will carry, how Class 1A goes real-time, and where software will hurt.