UK payroll, RTI and CIS guides
Practical, GOV.UK-sourced guidance on running payroll, FPS and EPS submissions, CIS300 returns and year-end — written by the Taxriva compliance team.
CIS Tax Deduction Calculator (2026/27)
Work out the CIS deduction and net payment for any subcontractor invoice — with the materials split and 20%, 30% or gross payment status handled correctly.
The CIS300 monthly return: a complete guide for contractors
The CIS300 is due by the 19th of every month — even in months when you paid no subcontractors. Here is exactly what goes on the return, every deadline, and how the penalty ladder works.
What is an FPS? The Full Payment Submission explained
The FPS is the report you send to HMRC every time you pay your employees — due on or before payday, not at the end of the month. Here is exactly what goes in it, how the deadline works, and how to fix an FPS that went wrong.
The Employer Payment Summary (EPS): when to send one — and when you don’t need to
Unlike the FPS, the EPS is not sent every payday — many employers never need one in a normal month. Here are the six situations that require an EPS, the deadline that makes it count, and a simple monthly decision check.
CIS deduction rates for 2026/27: 20%, 30% and gross payment status explained
Every payment to a CIS subcontractor carries one of three deduction rates: 20%, 30% or 0%. Here is how verification decides which rate applies, how the arithmetic works on a real invoice, and how subcontractors get the money back.
HMRC Basic PAYE Tools: an honest review, 9 limitations, and the best alternatives
Basic PAYE Tools is free, official and reliable for very simple schemes — and genuinely unsuitable for many employers who use it. Here is what BPT does well, its nine real limitations, and the alternatives worth considering in 2026.
The best CIS payroll software for UK contractors in 2026: an honest comparison
Filing the CIS300 from modern cloud payroll software is harder than it should be: most products either lack CIS entirely, bolt it onto an accounting suite, or live on the desktop. Here is an honest look at the options in 2026 — including where each one falls short.
How to run payroll for your first employee: a step-by-step guide
Taking on your first employee means becoming a PAYE employer — with real deadlines from day one. Here is the whole process, from registering with HMRC to sending your first FPS and paying what you owe.
How to register as an employer with HMRC for PAYE
You must register with HMRC before your first payday — but you cannot register more than two months early, and the reference can take up to 30 working days to arrive. Here is how the timing works and exactly what to do.
What is RTI? Real Time Information reporting explained
Since 2013, every UK employer has reported pay to HMRC in real time — an FPS on or before each payday, and an EPS when there are adjustments to make. Here is how the whole system fits together, and what each submission is for.
Late FPS submission: what HMRC charges and how to put it right
Missed the on-or-before-payday deadline for an FPS? The penalty is monthly and scales with your headcount — but your first late submission of the tax year is free, and filings within three days are normally let through. Here is exactly how the rules work and how to fix a missed submission.
Moneysoft Payroll Manager alternatives: cloud options compared for 2026
Moneysoft Payroll Manager is one of the best-value payroll products in the UK — £95 a year with full CIS included. It is also Windows desktop only, with no cloud version or announced roadmap. Here is what to weigh, and the alternatives worth a look.
BrightPay vs Basic PAYE Tools vs Taxriva: which should a micro-employer use?
Free but limited, established but in transition, or newer but built for the job? A genuinely even-handed comparison of Basic PAYE Tools, BrightPay and Taxriva for employers with one to nine staff.
Payroll year end checklist 2026/27: every deadline in order
The 2026/27 tax year ends on 5 April 2027, and the deadlines then come in quick succession: final FPS, P60s, new-year setup, P11Ds and Class 1A. Here is the whole sequence as a working checklist.
P60, P45 and P11D: which forms you must give employees, and when
Three forms cover most of an employer’s paperwork duties to employees: the P60 at year end, the P45 when someone leaves, and the P11D for benefits. Here is what each one does, its deadline, and when you can skip it.
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