The Budget has landed, and for anyone running shadow payroll the news is mostly good: the calculations barely moved. The reporting, on the other hand, is about to get a lot busier.
The short version:
- Calculations: income tax bands, the personal allowance and NIC rates are unchanged for 2027/28, so your hypo tax and shadow payroll tables need a light refresh, not a rebuild.
- Reporting: benefits start moving onto payroll from April 2027 (with an option to leave globally mobile employees out), and overseas scale rates are rebuilt for April 2028.
- Inbound and founders: sponsorship fees are now tax free for inbound hires, but the new 10% Founders’ Relief comes with a five-year UK residence test. Send a founder abroad at the wrong moment and it could cost them seven figures at exit.
Our Post-Budget Brief covers what changed, who it affects, the founder trap in detail and ten things to do before April 2027. Every figure is checked against the HM Treasury and HMRC documents published on Budget day.
Download the Post-Budget Brief (PDF)
And remember, the UK is only one side of every move. If your programme spans several countries, see how Certino keeps every jurisdiction up to date.
