Payroll Services
Fast, Accurate & Compliant Payroll
Payroll Services
At CBM Accounting, we specialise in delivering tailored Outsourced Payroll Services in the UK, designed to meet your business’s unique needs. Our bespoke payroll solutions provide professional management of employee salaries, tax deductions, and compliance without the expense of an in-house team.
Our experienced team integrates perfectly into your business, providing you with the knowledge and expertise to accurately calculate wages, manage income tax and National Insurance contributions and make timely Real Time Information (RTI) submissions to HMRC. We also manage pension contributions, statutory payments and any other payroll complexities in order to conform to UK regulation. With sophisticated payroll software, we increase precision, simplify procedures, and add value to your business.
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Payroll Services
NI & Tax Deductions
- Preise calculation & deduction of NI & IT.
- Ensures complinace with current tax legislation.
- Reduces the risk of errors and penalties.
E-Payslips
- Secure online access for employees.
- Instant access to payslips anytime, anywhere.
- Reduce paper waste and administrative overhead.
P45 & P60
- Accurate generation and timely distribution.
- Ensures compliance with HMRC reporting requirements.
- Simplified end-of-year tax processes.
p11d
- Detailed reporting of employee benefits and expenses.
- Accurate submission to HMRC.
- Minimises risk of penalties.
Password Protected
- Robust security measures to protect sensitive data.
- Confidentiality and data integrity guaranteed.
- Peace of mind for both employers and employees.
Employment Tax Services (PAYE)
PAYE Scheme Setup & Management
- Registration with HMRC for PAYE.
- Setting up and managing payroll systems.
- Ensuring compliance with PAYE regulations.
Payroll Processing & Reporting
- Accurate calculation of employee wages and deductions.
- Preparation and submission of Real Time Information (RTI) reports.
- Generation of payslips and P60s.
National Insurance (NI) Contributions
- Accurate calculation & deduction of employee and employer NI contributions.
- Compliance with NI contribution regulations.
Expenses and Benefits (P11D)
- Reporting of employee expenses and benefits.
- Preparation and submission of P11D forms.
- Advice on tax implications of employee benefits.
Employment Status Advice
- Guidance on employment status (employee vs. self-employed).
- IR35 compliance advice.
- Minimising employment status risks.
Termination Payments
- Advice on tax implications of termination payments.
- Calculation of tax and NI on redundancy payments.
- Compliance with HMRC regulations.
HMRC Compliance & Communication
- Liaison with HMRC on PAYE matters.
- Assistance with HMRC inquiries and investigations.
- Ensuring compliance with changing PAYE legislation.
Construction Industry Scheme (CIS)
- CIS registration and compliance.
- Verification of subcontractor status.
- Preparation and submission of CIS returns.
Employee Share Schemes
- Advice on tax implications of employee share schemes.
- Compliance with share scheme regulations.
- Management of share scheme reporting.
Payroll Audits
- Internal payroll audits to ensure compliance.
- Identification of payroll errors and discrepancies.
- Implementation of corrective measures.
Construction Industry Scheme (CIS)
CIS Registration and Verification
- Assistance with registering as a contractor or subcontractor.
- Verification of subcontractor status with HMRC.
CIS Returns & Compliance
- Preparation and submission of monthly CIS returns.
- Ensuring compliance with CIS regulations and deadlines.
- Advice on correct deductions and reporting.
CIS Payment & Deduction Management
- Accurate calculation and recording of CIS deductions.
- Issuance of payment and deduction statements.
- Management of CIS payment records.
CIS Tax Planning & Advice
- Guidance on CIS tax implications for contractors and subcontractors.
- Advice on allowable expenses and deductions.
- Strategies for minimising CIS tax liabilities.
CIS Dispute Resolution
- Representation during HMRC CIS inquiries and investigations.
- Assistance with CIS disputes and appeals.
- Negotiation with HMRC.
CIS & Payroll Integration
- Ensuring seamless integration of CIS deductions with payroll systems.
- Compliance with both CIS and PAYE regulations.
CIS & VAT Advice
- Guidance on the interaction between CIS and VAT.
- Advice on VAT implications for construction businesses.
TRONC PAYROLL MANAGEMENT
Tronc is a specialist pay arrangement used to distribute tips, gratuities, and service charges among employees. At CBM Accounting Ltd, we manage the complexities of Tronc systems to ensure they are handled fairly, transparently, and in full compliance with the Employment (Allocation of Tips) Act. By using a structured Tronc, your business can often benefit from significant National Insurance savings while ensuring staff receive their fair share of customer gratuities.
Troncmaster Appointment & Setup
- Assist in appointing a “Troncmaster” independent of the employer.
- Oversee fair distribution of tronc payments.
- Help maintain the National Insurance (NIC) exemption status of payments.
Fair Allocation & Transparency
- Develop a clear, written tipping policy compliant with the 2026 Statutory Code of Practice.
- Ensure fair allocation of tips among workers.
- Ensure tips are paid by the end of the following month after receipt.
NIC-Exempt Processing
- Ensure qualifying Tronc payments remain exempt from Employer and Employee NICs.
- Maximize employees’ take-home pay.
Independent PAYE Reporting
- Manage the dedicated Tronc PAYE scheme and registration.
- Submit separate Full Payment Submissions (FPS) to HM Revenue and Customs, independent of regular payroll.
Record Keeping & Audit Defense
- Maintain detailed records of all tips received and distributed.
- Retain records for the mandatory three-year period.
- Help protect the business from potential Employment Tribunal claims.
Discrepancy Monitoring
- Regularly reconcile Tronc distributions with HM Revenue and Customs records.
- Ensure the scheme remains independent and compliant.
- Prevent employer influence that could affect tax benefits.
