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Payroll and PAYE

Payroll and PAYE

23 articles on payroll and paye for UK limited company directors, contractors, sole traders and small businesses.

  • Payroll and PAYE

    Tax Deducted at Source: A Complete Guide for UK Taxpayers

    Tax deducted at source (TDS) means income tax is taken from certain payments before you receive them. This guide covers how TDS applies to interest, dividends, payroll, rental income, and gift aid, plus when you can reclaim overpaid tax.

    8 min read
  • Payroll and PAYE

    UK Taxation Bands 2025/26: Income Tax, NI, and More

    A clear breakdown of the UK taxation bands for 2025/26, covering income tax, National Insurance, dividend tax, and corporation tax. Includes practical examples for limited company directors, sole traders, and contractors.

    6 min read
  • Payroll and PAYE

    Why Construction Subcontractors Need a Specialist Accountant for CIS

    Working as a construction subcontractor means dealing with the Construction Industry Scheme (CIS), VAT, and often IR35. A specialist accountant who knows the sector inside out can save you thousands and keep you compliant. Here is what you need to know.

    7 min read
  • Payroll and PAYE

    What Are The Rules For Paying An Employee's Mileage At 45p Per Mile Tax-free?

    The 45p per mile tax-free mileage rate applies to the first 10,000 business miles an employee drives in their own car. Above 10,000 miles, the rate drops to 25p per mile. This article explains how to pay it through payroll, what counts as a business journey, and what happens if you pay more or less than the approved amount.

    7 min read
  • Payroll and PAYE

    How to Process a Final Salary Payment for a Director Leaving the Company

    Processing a final salary payment for a leaving director is different from a standard employee termination. You need to handle the director's loan account, accrued holiday pay, and final payroll submission correctly to avoid HMRC penalties. This guide covers the full process for UK limited companies.

    8 min read
  • Payroll and PAYE

    How to Register for PAYE: A Step-by-Step Guide for UK Employers

    If you're taking on your first employee or paying yourself a salary through your limited company, you need to register for PAYE. This guide walks you through the process, the deadlines, and what happens after you register. We cover limited companies, sole traders, and partnerships.

    8 min read
  • Payroll and PAYE

    How to Set Up PAYE for a New Business in the UK

    Step-by-step guide to registering as an employer, choosing payroll software, and running your first payroll. Covers directors, sole traders with staff, and common pitfalls like the Employment Allowance and RTI deadlines.

    9 min read
  • Payroll and PAYE

    IR35 Explained For Contractors Working Through an Umbrella Company

    IR35 rules apply differently to umbrella company contractors than to limited company contractors. This guide explains how HMRC assesses your employment status, what deductions you should expect on your payslip, and whether IR35 actually affects your take-home pay when you work through an umbrella.

    8 min read