PAYE Management UK —
Employer Tax Under Control
PAYE administration for UK employers, coordinating payroll liabilities, tax codes, starters and leavers, HMRC submissions, employer National Insurance and payment information within the agreed payroll engagement.
Manage PAYE as a Connected Employer Process
PAYE is the system employers use to deduct Income Tax and National Insurance from employee pay and report payroll information to HMRC. Accurate payroll records, RTI submissions and timely payments all form part of the same employer compliance process.
Britvex can support PAYE payroll administration where the appropriate HMRC agent authority and engagement scope are in place. This can include applying current tax codes, processing starters and leavers, calculating employer liabilities and preparing the information needed for HMRC payments.
For 2026/27, the standard employee personal allowance and primary National Insurance threshold remain £12,570 a year for those entitled to the full amount. The standard employer secondary threshold is £5,000 a year and the standard employer Class 1 NIC rate is 15% above the applicable threshold.
Eligible employers may be able to reduce their employer NIC bill using Employment Allowance, which is up to £10,500 for 2026/27. Eligibility must be considered rather than assumed.
Typical Scope
- ✓PAYE payroll liability calculations
- ✓Current HMRC tax-code application
- ✓Starter and leaver PAYE processing
- ✓FPS submissions
- ✓EPS submissions where required
- ✓Employer National Insurance calculations
- ✓Employment Allowance support where eligible
- ✓PAYE payment information and payroll reports
A Controlled Employer Workflow
Confirm PAYE setup
We review the PAYE scheme, payroll frequency, HMRC authority and employer information relevant to the engagement.
Process changes
HMRC tax-code notices, starters, leavers and payroll changes are applied to the appropriate pay period.
Report through RTI
FPS and any required EPS information are reported to HMRC using the payroll software workflow.
Confirm liability
The employer receives the payroll liability information needed to make the HMRC payment by the applicable deadline.
What Matters in 2026/27
Electronic payment
Monthly PAYE and NIC is generally due by the 22nd after the tax month when paid electronically.
EPS timing
An EPS used to reduce or adjust the amount due is generally needed by the 19th following the tax month.
Employment Allowance
The 2026/27 Employment Allowance is up to £10,500 for employers that meet the eligibility rules.
Employer Support Built Around Evidence & Process
HMRC agent support
PAYE matters can be coordinated with HMRC where the required authorization is in place.
RTI connected
Tax codes, payroll calculations and HMRC reporting are managed within the same payroll workflow.
Liability visibility
The employer receives a clear view of the amounts generated by payroll before the payment deadline.
Digital coordination
Documents and service requests can be handled through the Britvex portal.
Keep Payroll & Compliance Connected
PAYE Management — Common Questions
What is PAYE?
PAYE is the system used by employers to deduct Income Tax and National Insurance from employee pay and report payroll information to HMRC.
When do I pay monthly PAYE to HMRC?
Electronic payment is generally due by the 22nd after the end of the tax month, or by the 19th if paying by post. Some employers qualify for quarterly payment arrangements.
What happens when HMRC changes an employee’s tax code?
The updated code should be applied in accordance with the HMRC notice and payroll rules. The timing depends on when the notice is received and the effective instructions.
What is an EPS?
An Employer Payment Summary is used for certain information not included on the FPS, such as some statutory payment recovery, Employment Allowance or periods where no employees were paid.
Can Britvex deal with HMRC for PAYE?
Yes, where the appropriate agent authorization is in place and the matter falls within the agreed payroll or tax engagement.
Keep PAYE Organized Every Pay Period
Arrange a consultation to review your PAYE scheme, payroll liabilities, tax codes, RTI process and HMRC agent setup.