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Moonworkers Blog
Practical resources on UK payroll, HMRC compliance, employment law, and running a UK business.
How the connected companies rule limits the Employment Allowance to one company per group, how HMRC defines control, and which company should claim.
A step-by-step guide to claiming the £10,500 Employment Allowance through payroll software or Basic PAYE Tools, including backdated claims and state aid rules.
How payroll journal entries work in UK accounting: the debit and credit sides, control accounts, a worked example, and the errors that break the balance.
How UK payroll reconciliation works: the P32, FPS and EPS figures, statutory recovery, Employment Allowance and what to do when HMRC's records disagree.
What payroll bureau services cover, how they are priced per payslip, who stays liable to HMRC, and when outsourcing payroll makes sense for a UK business.
A practical guide to assessing IR35 status: the tests HMRC applies, the status determination statement, reasonable care and what changes on payroll.
What inside IR35 means: how the deemed employer runs PAYE, the deemed direct payment calculation, employer NI at 15%, statutory pay, and double-tax relief.
What IR35 is, who decides status, the small company exemption, and how deemed employment runs through payroll under the off-payroll working rules.
A guide to statutory payslip deductions for UK employers: PAYE, National Insurance, student loans, pensions and attachment orders, in the right order.
Payslip explained for employers: the itemised pay statement rules, mandatory contents, fixed deduction statements and the penalties for getting it wrong.