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From 2025/26 all people over State Pension age are eligible for Winter Fuel Payment, but those with incomes above £35,000 pay it back through the tax system
From 2025/26 all people over State Pension age are eligible for Winter Fuel Payment, but those with incomes above £35,000 pay it back through the tax system
The state pension is liable to income tax, though pensioners are unlikely to pay tax in practice if their only income is the state pension.
The state pension is liable to income tax, though pensioners are unlikely to pay tax in practice if their only income is the state pension.
To ask the Chancellor of the Exchequer, what enforcement mechanisms are being considered for businesses that do not pay PAYE and VAT by Direct Debit; whether penalties have been modelled for non-compliance; whether exemptions have been assessed by sector, including charities; and whether an options appraisal has been undertaken.
To ask the Chancellor of the Exchequer, what enforcement mechanisms are being considered for businesses that do not pay PAYE and VAT by Direct Debit; whether penalties have been modelled for non-compliance; whether exemptions have been assessed by sector, including charities; and whether an options appraisal has been undertaken.
The government is consulting on proposals to require payment of VAT and PAYE return liabilities by Direct Debit.
No decisions have been taken on the design of any future compliance or enforcement framework. The consultation seeks views on a range of issues, including possible incentives and sanctions to encourage compliance.
The consultation also considers whether exemptions or alternative arrangements may be required for particular taxpayers, and any practical barriers to using Direct Debit. This includes seeking evidence on circumstances where businesses may face challenges in making payments by Direct Debit and welcomes responses from all interested parties, including charities, representative bodies and other organisations, including the financial sector.
The consultation is intended to inform the detailed design of any future policy and implementation framework. As part of this process, the government is seeking evidence on operational impacts, implementation costs and potential exceptions, and stakeholders are encouraged to provide relevant information through the consultation. No final decisions have been taken, and the government will consider consultation responses before determining next steps.
My honourable friend the Exchequer Secretary to the Treasury (Dan Tomlinson) has today made the following Written Ministerial Statement.
Today the government sets out further reforms to simplify and modernise the tax and customs system, building on the commitment first made in the HMRC Transformation Roadmap published in July 2025 and...
My honourable friend the Exchequer Secretary to the Treasury (Dan Tomlinson) has today made the following Written Ministerial Statement.
Today the government sets out further reforms to simplify and modernise the tax and customs system, building on the commitment first made in the HMRC Transformation Roadmap published in July 2025 and...
Today the government sets out further reforms to simplify and modernise the tax and customs system, building on the commitment first made in the HMRC Transformation Roadmap published in July 2025 and confirmed at Budget 2025.
The measures announced today simplify rules, improve taxpayer guidance, and ensure more taxpayers can...
Today the government sets out further reforms to simplify and modernise the tax and customs system, building on the commitment first made in the HMRC Transformation Roadmap published in July 2025 and confirmed at Budget 2025.
The measures announced today simplify rules, improve taxpayer guidance, and ensure more taxpayers can...
To ask the Secretary of State for Education, what steps Student Loans Company is taking to ensure that borrowers repaying through PAYE are not issued incorrect repayment demands.
To ask the Secretary of State for Education, what steps Student Loans Company is taking to ensure that borrowers repaying through PAYE are not issued incorrect repayment demands.
UK-based student loan repayments are collected by HMRC through the tax system. Employers deduct repayments for employees with a student loan when their earnings are above the relevant student loan repayment threshold. Employers will pass the collected repayments to HMRC, and HMRC pass details of the repayments to the Student Loans Company (SLC).
SLC may write to a customer directly if they have been paid more student loan or grant than they are entitled to. Overpayments are due to be repaid separately from the customer’s main student loan balance, and it is right that the SLC seek repayment of such sums.
If a borrower thinks they have received a letter in error, we encourage them to engage with SLC. Customer satisfaction is important to SLC, and they continue to invest in systems to provide customers with a more intuitive and comprehensively digital service. SLC welcomes feedback from customers to further improve their service.
Committee stage, except clauses 1 to 8, schedules 1 and 2, clauses 9, 10, 69 and 62, schedule 12, clauses 63 to 68 and 83 to 85, schedule 13, clause 86 and any new clauses or new schedules relating to the subject matter of these clauses and schedules. Clause 35, discussed with new clauses 28 and 29, agreed to. Clause 36, discussed with clauses 37 and 38 stand part, all agreed to. Clauses 40 and 41 agreed to. Clause 43, discussed with amendments, Schedule 3, and clause 44 stand part. Clauses 43 and 44 agreed to. Two amendments to schedule 3 negatived on division (3 votes to 10 respectively). Clause 45 agreed to. Schedule 4 agreed to. Clause 46, discussed with schedule 5, agreed to. Schedule 5 agreed to. Clause 47, discussed with a Government amendment and schedule 6, agreed to. Schedule 6 agreed to as amended. Clause 48, discussed with new clause 4, agreed to. Clause 49 agreed to. Schedule 7 agreed to. Clause 50, discussed with Government amendments, schedule 8, and new clause 5, agreed to. Schedule 8 agreed to as amended. Clause 51 agreed to. Clause 52, discussed with new clause 6, agreed to. Clause 53, discussed with new clause 7, agreed to. Clause 54, discussed with schedule 9 and new clauses 8 and 9, agreed to. Schedule 9 agreed to. Committee adjourned till 29 January. Written evidence reported to the House.
Committee stage, except clauses 1 to 8, schedules 1 and 2, clauses 9, 10, 69 and 62, schedule 12, clauses 63 to 68 and 83 to 85, schedule 13, clause 86 and any new clauses or new schedules relating to the subject matter of these clauses and schedules. Clause 35,...
Committee stage, except clauses 1 to 8, schedules 1 and 2, clauses 9, 10, 69 and 62, schedule 12, clauses 63 to 68 and 83 to 85, schedule 13, clause 86 and any new clauses or new schedules relating to the subject matter of these clauses and schedules. Programme motion agreed to. Written evidence motion agreed to. Clauses 11 and 12 agreed to. Clause 13, discussed with Government amendments and new clause 34. Clause 13 agreed to as amended. Clause 14, discussed with Government amendments, an amendment, clause 15 stand part, and new clause 1. Clause 14 agreed to. Amendment to clause 15 negatived on division (2 votes to 10). Clause 15 agreed to as amended. Clauses 16 to 23 agreed to. clause 24 agreed to as amended. Clause 25, discussed with clauses 26 and 27 stand part, Government amendments and new clause 25. Clauses 25 and 27 agreed to as amended. Clause 26 agreed to. Clause 28, discussed with clause 29 stand part, and new clause 2. Clauses 28 and 29 agreed to. Clause 30, discussed with new clause 3, agreed to. Clauses 31 to 34 agreed to. Clause 35, discussed with new clauses 28 and 29
Committee stage, except clauses 1 to 8, schedules 1 and 2, clauses 9, 10, 69 and 62, schedule 12, clauses 63 to 68 and 83 to 85, schedule 13, clause 86 and any new clauses or new schedules relating to the subject matter of these clauses and schedules. Programme motion...
Letter dated 23/01/2026 from Dan Tomlinson MP to Carolyn Harris MP and others regarding proposed Government amendments to the Finance Bill, tabled ahead of the Public Bill Committee: enterprise management incentives, venture capital trusts, umbrella companies, loan charge review, transfer pricing reform, Pillar 2, aggregates levy, economic crime levy, vaping product duty, carbon border adjustment mechanism, agent registration, tax advisor conduct provisions. 8p.
Letter dated 23/01/2026 from Dan Tomlinson MP to Carolyn Harris MP and others regarding proposed Government amendments to the Finance Bill, tabled ahead of the Public Bill Committee: enterprise management incentives, venture capital trusts, umbrella companies, loan charge review, transfer pricing reform, Pillar 2, aggregates levy, economic crime levy, vaping...
To ask the Secretary of State for Work and Pensions, what modelling has the Department conducted on using real-time earnings data to enable immediate recalculation, including (a) real-time PAYE and (b) self-assessment data.
To ask the Secretary of State for Work and Pensions, what modelling has the Department conducted on using real-time earnings data to enable immediate recalculation, including (a) real-time PAYE and (b) self-assessment data.
The Child Maintenance Service (CMS) is committed to improving digital services and aligning with the Department’s aim to deliver modern, efficient, and responsive services to customers.
In June 2025, we published a response to our consultation outlining our intention to remove Direct Pay as a service type, to increase effective maintenance arrangements and help lift children out of poverty. This reform will be a main priority in our digital plans over the next few years, alongside modernising technology to be cloud-based, data-driven and scalable.
We continue to improve our digital services based on customer needs. Online services, including Get Help Arranging Child Maintenance and My Child Maintenance Case (MCMC), allow parents to access advice and manage their case 24/7. We have introduced online messaging for some processes and plan to expand this further.
We work closely with the courts on child maintenance matters, but there are no current plans to review data-sharing processes. Any future proposals would comply with data protection laws and ensure strong security.
Some aspects of our online services already use Real Time Information (RTI) from HM Revenue and Customs (HMRC). Gross income details for paying parents, including PAYE, are taken directly from HMRC for the latest tax year, allowing quick and accurate calculations. CMS also uses HMRC RTI to verify current income where it differs by 25% or more from the tax year figure. This threshold provides stability for both parents and avoids frequent recalculations for minor changes.
The Government is currently reviewing the child maintenance calculation to ensure it remains fit for purpose, including updating underlying research and considering how to reflect current and future societal trends.
To ask the Chancellor of the Exchequer, whether she plans to review the freeze on PAYE tax bands.
To ask the Chancellor of the Exchequer, whether she plans to review the freeze on PAYE tax bands.
The previous Government made the decision to maintain income tax thresholds at their current levels from April 2021 until April 2028.
This government is making fair and necessary choices on tax so it can deliver on the public's priorities, including by maintaining personal tax thresholds until April 2031. Everyone is being asked to contribute to support these goals, but the government is keeping the contribution as low as possible by pursuing a programme of reform to fix longstanding issues in the tax system - modernising it, and addressing unequal and unfair treatment, while ensuring the wealthiest contribute more.
To ask the Chancellor of the Exchequer, what the agreed timescale is for HMRC to (a) process and (b) refund PAYE payments; and whether HMRC is meeting that timescale.
To ask the Chancellor of the Exchequer, what the agreed timescale is for HMRC to (a) process and (b) refund PAYE payments; and whether HMRC is meeting that timescale.
There are several triggers that result in PAYE repayments.
Where a customer submits a PAYE repayment claim, these are treated as priority post. HMRC have an agreed and published service standard to respond to 80% of priority post within 15 working days. HMRC’s performance has improved from 68.6% in April 2025 to 81% in August 2025.
Repayments can also be generated by the provision of updated information from third parties, including employers, and following the tax year end reconciliation of customer accounts. At the tax year end, HMRC proactively check customers have paid the correct amount of tax and this can result in repayments. HMRC aim to complete this reconciliation by the end of the tax year and did this for over 99% of customers last year.
Where a PAYE repayment is due, HMRC provides the customer with the calculation of repayment (form P800) and, where eligible, invites them to go online to receive the payment electronically.
Where customers claim PAYE repayments online direct to their bank account, HMRC aim to process these within 5 working days. In 2024/25, 99.2% were processed within this timeframe.
In more complex cases, for example where the calculation involves multiple tax years, HMRC will automatically send the customer their refund as a payable order within 14 days.