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Payroll services

Payroll compliance work is an important revenue stream for many practices. Read articles and resources on this topic.

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Articles and features

Articles published by ICAEW on the topic of payroll.

INSIGHTS VIEWPOINT How to deal with payroll changes
  • 08 Oct 2024
  • ICAEW Insights
ICAEW’s Tax Faculty sets out the processes for employers to follow to avoid complications when changing payroll IDs (PIDs), software provider or payroll agent.
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Exclusive How to prepare for mandatory payrolling of benefits in kind
  • 06 Jun 2024
  • Michael Nicolaides and Kym Wise
HMRC has announced that employers must payroll benefits in kind from April 2026. In this article, Michael Nicolaides and Kym Wise consider what we do and do not know about HMRC’s plans, and how employers can begin to prepare for the changes.
INSIGHTS VIEWPOINT Agents can register to payroll client’s benefits-in-kind
  • 02 May 2024
  • ICAEW Insights
It is now possible for agents to register with HMRC for benefits-in-kind (BIK) to be taxed through their client's payroll for 2025/26 onwards.
INSIGHTS VIEWPOINT Payroll and rewards updates from ICAEW
  • 15 Apr 2024
  • ICAEW Insights
ICAEW’s Tax Faculty has published a TAXguide on PAYE rates, thresholds and allowances, and produced a webinar on recent changes in employment taxes and related areas.
See more articles

Helpsheets and guidance

 
Exclusive Q&A: January 2024
  • 12 Jan 2024
  • Audit and Assurance Faculty
If your firm provides payroll services to an audited entity there are implications for the auditor. This Audit & Assurance Faculty Q&A outlines the considerations.
Exclusive Grow your accounting firm with cloud payroll
  • 27 Mar 2023
  • PDF (24,089kb)
  • Employment Hero
A guide from Employment Hero on how accountancy firms can free up time and grow their firm.
Automating the accounting practice
  • 15 Mar 2021
  • PDF (541kb)
  • Small Practitioners Community
This brief, updated guide aims to help you seamlessly automate your practice – and in turn draw lessons to help your clients automate their businesses.
Exclusive Off payroll working - A user guide
  • 12 Feb 2021
  • PDF (241kb)
  • Business and Management Faculty
This practical guide explains the off-payrolling rules as they apply to medium and large businesses.
See more helpsheets

Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Bloomsbury Accounting and Tax Service.
Exclusive Payroll management
  • eBook
  • 2024
  • Ben Hancock, Helen Hargreaves, Tim Kelsey, Mike Nicholas, Kate Upcraft, Val Woodland
Detailed legal and best-practice information on payroll management, enabling managers to avoid fines and penalties.
Terms of use

Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.

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eBooks

The ICAEW Library & Information Service provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.
Exclusive Paying staff
  • eBook chapter
  • 2017
  • Barry Cushway
  • Kogan Page
  • Employers Handbook
This chapter looks at various aspects of employee pay, including: deciding how much to pay; job evaluation; bonuses; National Minimum Wage; deductions from pay.
Exclusive Payroll best practices
  • eBook
  • 2005
  • Steven M. Bragg
  • John Wiley and Sons
A list of more than 120 best practices in managing payroll.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

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Online articles

The ICAEW Library & Information Service provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.
Exclusive The hero your clients deserve
  • Article
  • 01 Apr 2019
  • Antoinette Alexander
How offering integrated payroll services can be of mutual benefit to you and your clients. The author discusses the challenge of obtaining proper consultants, regulatory issues, and payroll software.
Exclusive Online accounting software: three firms share their journeys into the cloud
  • Article
  • 01 Apr 2019
  • Ranica Arrowsmith
The article presents case studies of accounting firms who were successful through technology using cloud computing software. Software services included payroll management, servicing remote clients, and doing bill payment, software products included Xero, QuckBooks Online, and Sage Business Cloud Accounting.
Exclusive Payroll cash machine
  • Article
  • 01 Apr 2015
  • Antoinette Alexander
Article on why payroll can be a lucrative service for accountancy firms to offer, especially with the development of cloud technology.
Exclusive Case studies: banking on payroll
  • Article
  • 01 Nov 2014
  • Seth Fineberg
Five small U.S. accounting firms describe how offering payroll services helps them generate regular income and elevates their status as a trusted adviser.
Exclusive 60 per cent incurred no extra costs from RTI
  • Article
  • 05 Jul 2014
  • Jennifer Paterson
A report on a survey by the CIPP which reveals that nearly 60 per cent of respondents have not incurred additional costs in complying with real-time information (RTI).
Exclusive Payroll as a profit center
  • Article
  • 01 Apr 2014
  • Antoinette Alexander
New technologies and methods have turned payroll into a desirable service for accountancy firms to offer, particularly as it can help accountants build relationships with clients and generate additional revenue streams.
Exclusive The many faces of payroll
  • Article
  • 01 Feb 2014
  • Daniel Hood
U.S. accountants share the many ways that payroll services fit into their accounting practices and some of the perils and pitfalls.
Exclusive Payroll: Trending upward
  • Article
  • 01 Apr 2013
  • Dave McClure
Payroll services have become a great way for firms to pick up serious profits.

Articles and books in the ICAEW Library collection

The collection of the ICAEW Library & Information Service includes a collection of articles, books and model documents that can support your work. Use the links below to see what we have available to request in our Library catalogue (Libcat).
Off-payroll working arrangements: the current landscape
  • Library book
  • 2023
  • J. Riccomini, K. Hall
  • LexisNexis
A brief digest providing an overview of off-payroll working legislation and guidance, and considering what aspects may change going forward.
Payroll withholding in the UK and globally mobile employees
  • Library book
  • 2021
  • M.Syeda
  • LexisNexis
Tolley's Tax Digest providing a guide to payroll obligations for employers with a globally mobile workforce.

Find more articles and books

To find out how you can borrow books from the Library please see our guide to borrowing books.

You can obtain copies of articles or extracts of books and reports through our document supply service.

Surveys and guides

Find payroll software
  • Website
  • GOV.UK
GOV.UK page on HMRC-recognised software. HMRC tests payroll software to check it can report PAYE information online and in real time. HMRC provides free Basic PAYE Tools software for businesses with fewer than 10 employees.
Payroll factcard 2023-24
  • Website
  • CIPP
Chartered Institute of Payroll Professionals (CIPP) factcard. Shows key tax allowances and national insurance rate/tax changes.
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