The Rates and Thresholds for Employers 2026/27 publication from HMRC is a useful publication, updated if necessary through the tax year. It was updated in June 2026 with the revised Advisory Fuel Rates and the Approved Mileage Allowance Payments (AMAPs).
ICB is always eager to point you to guidance, especially when it has been updated. The Rates and Thresholds for Employers 2026/27 publication on Gov.UK is updated by HMRC as and when new rates and thresholds become known or are amended mid-year. The publication details the following and includes links to other guidance throughout:
- PAYE tax and Class 1 National Insurance contributions;
- Tax thresholds, rates and codes;
- Class 1 National Insurance thresholds;
- Class 1 National Insurance rates;
- Employer (secondary) contribution rates;
- Class 1A National Insurance: expenses and benefits;
- Class 1A National Insurance: termination awards and sporting testimonial payments;
- Class 1B National Insurance: PAYE Settlement Agreements (PSAs);
- National Minimum Wage;
- Statutory Maternity, Paternity, Adoption, Shared Parental, Parental Bereavement and Neonatal Care Pay;
- Statutory payments recovery;
- Statutory Sick Pay (SSP);
- Student loan and postgraduate loan recovery;
- Company cars: advisory fuel rates;
- Employee vehicles: mileage allowance payments;
- Employment Allowance; and
- Apprenticeship Levy
On 01 June 2026, the publication was updated in respect of the uprated Advisory Fuel Rates that apply from this date. On 05 June 2026 it was updated in respect of the uprated Approved Mileage Allowance Payments (AMAPs) effective tax year 2026/27.
For Bookkeepers
The useful Rates and Thresholds for Employers 2026/27 publication reflects the 2026/27 tax year rates and thresholds, helpful when you provide payroll as a service.