Long-form write-ups of one payroll obligation at a time, with the arithmetic you can try yourself. Newest first.
HMRC's software spec says CIS return corrections must not be sent online. Everyone sends them anyway, the schema can't say "replace", and a letter with a 14-day deadline decides the rest.
In August I predicted what HMRC's 2027/28 payrolling spec would look like. It landed on 16 September 2026. Ten predictions scored, plus the one thing I said that was wrong.
The 2023 Act lowers auto-enrolment to 18 and takes contributions from the first pound. Three years on, not one regulation has been made. What it would do, and why it's stuck.
For eleven years payroll software had to send HMRC a SHA-256 hash of every Bacs payment so they could check the money matched. It couldn't tell who was paid, and one email retired it mid-year.
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.
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