Managed Payroll, CIS & Employment Taxes

Fully managed payroll means we run the payroll on your schedule in BrightPay, send the Full Payment Submission to HMRC on or before payday, issue payslips through a secure portal, produce the payment file for your bank and send you a summary of what to pay HMRC and the pension provider. New starters, leavers, statutory pay and changes go through one contact, and the Employer Payment Summary is filed whenever a recovery or adjustment is due.

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Payroll setup and migration covers registering the PAYE scheme with HMRC, setting up the software with the correct pay elements and pension settings, and transferring employees from a previous provider with their year-to-date figures intact so the P60s are right at the year end. A mid-year move is done on a set date with a reconciliation of the closing position from the old provider, so nothing is paid or reported twice.

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Director-only payroll sets a salary at the level that makes sense against the National Insurance thresholds, the Employment Allowance position and the corporation tax deduction, then runs it monthly or annually with the submissions HMRC expects. We review the level each April when the thresholds change, coordinate it with the dividend plan, and deal with the differences that apply when a director joins or leaves part way through the year.

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Auto-enrolment pensions require every employer to assess staff each pay period, enrol those who qualify, calculate and upload contributions, handle opt-outs and postponements, re-enrol eligible staff every three years and file a declaration of compliance with the Pensions Regulator. We run the assessment inside the payroll, upload contributions to the provider, keep the records the regulator can ask for and manage the re-enrolment cycle.

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Statutory payments cover maternity, paternity, adoption, shared parental and sick pay, each with its own qualifying conditions, rates and recovery rules, and each a frequent source of errors that surface years later. We check eligibility and evidence, calculate the payments including where a pay rise falls in the reference period, recover what can be recovered through the Employer Payment Summary, and correct historic errors across the affected periods.

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Payroll year end is a reconciliation as much as a filing. The final Full Payment Submission and Employer Payment Summary are sent, P60s go to every employee still employed at the year end, and the P11D and P11D(b) follow where benefits were provided. Before any of that we reconcile what was reported to HMRC against what was actually paid over during the year, so an underpayment or overpayment is found by us rather than by HMRC.

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P11D and benefits in kind reporting covers company cars, private medical insurance, loans, living accommodation and any other benefit provided to employees or directors, with Class 1A National Insurance calculated on the P11D(b). Where benefits are payrolled instead, the setup has to be registered in advance. We collect the benefit information through the year, prepare the forms, and where minor items are better dealt with through a PAYE Settlement Agreement we put one in place.

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Company cars, EVs and salary sacrifice decisions are compared before the order is placed, not after. The benefit in kind on an electric car, the corporation tax deduction, the VAT position and the National Insurance saving under a salary sacrifice arrangement are set against the alternative of personal ownership and mileage claims. We produce a side-by-side comparison on your figures and set the payroll up correctly for whichever route you choose.

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Employment Allowance and the apprenticeship levy both turn on the connected company rules. A group of connected employers can claim the allowance only once, and shares one levy allowance between its PAYE schemes, which has to be allocated at the start of the year. We confirm eligibility, allocate the allowances across the group, claim through the Employer Payment Summary and correct earlier years where the allowance was claimed in more than one company.

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CIS for contractors covers verifying each subcontractor with HMRC before the first payment, deducting tax at the rate HMRC returns, issuing deduction statements, and filing the monthly CIS return by the deadline, including nil returns when no payments were made. We run the verification, the deductions and the returns inside the payroll process, reconcile the deductions paid over to HMRC, and keep the records HMRC asks for on a compliance visit.

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CIS for subcontractors means making sure every deduction suffered is recovered. For a limited company the deductions are set off against PAYE liabilities each month through the Employer Payment Summary and the balance reclaimed after the year end; for a sole trader they are credited on the tax return. We reconcile deduction statements to what was actually deducted, apply for gross payment status where the turnover and compliance tests are met, and chase repayments.

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Off-payroll working and IR35 questions arise for the engager who has to issue a status determination and for the contractor whose company's income is affected by it. We review the contract and the working practices, prepare or challenge the status determination statement, and where a contractor is inside the rules we set up the payroll treatment correctly. Reviews are documented so the position can be shown to HMRC if it is questioned.

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Payroll error correction and HMRC disputes usually start with a demand that does not match what was paid, a duplicated employee record created by a change of payroll ID, or a submission sent against the wrong period. We reconcile HMRC's account with the payroll records, submit the corrections that unwind the duplication, agree the true liability with HMRC's employer helpline in writing and appeal penalties where the error was not the employer's.

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