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HMRC Basic PAYE Tools

gov.uk

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Spec score 8.5 #6 of 31 in Payroll Tax Software

What it is

HMRC Basic PAYE Tools is free payroll software for employers with fewer than 10 employees. It calculates employee tax and National Insurance, sends payroll information to HMRC, and supports Full Payment Submissions and Employer Payment Summaries. Employers can add details for up to nine employees and use calculators for statutory sick, maternity, paternity, adoption, shared parental, parental bereavement, and neonatal care pay. The tool can create payslips to save as PDFs, print, or email with employee agreement. It can also be used alongside commercial payroll software for certain National Insurance number checks or Employer Payment Summary submissions. Employers need to register with HMRC and have a PAYE Online login before using it. The software runs on Linux, macOS, and Windows. It does not support pension auto-enrolment or pension contribution calculations, and employers must secure and back up payroll data themselves; HMRC does not keep a copy or recover lost data.

Spec sheet

What it does
HMRC provides Basic PAYE Tools as payroll software that calculates employee tax and National Insurance and submits payroll information to HMRC.Read 21 Oct 2026 · gov.uk
Purpose
The software calculates employee tax and National Insurance and sends payroll information to HMRC.Read 2 Oct 2026 · gov.uk
Audience
It is intended for employers with fewer than 10 employees.Read 2 Oct 2026 · gov.uk
Integrations
It can be used alongside commercial payroll software to check an employee’s National Insurance number or send an Employer Payment Summary when that software cannot do those tasks.Read 2 Oct 2026 · gov.uk
Support
The user guide directs employers to HMRC’s technical support helpline when they cannot submit a correction after a failed submission.Read 2 Oct 2026 · gov.uk
Agent limitation
HMRC says the software is not designed for agents, bookkeepers or payroll bureaus handling multiple employers because payroll data cannot be copied for a single payroll.Read 21 Oct 2026 · gov.uk
API platform
HMRC’s Developer Hub provides RESTful API documentation, application integration guidance and a sandbox for testing tax software.Read 21 Oct 2026 · gov.uk
Automatic updates
The software checks for updates automatically, normally when tax-year rules change, and the current published version is 26.1.26134.173934.Read 21 Oct 2026 · gov.uk
Current outage status
The service-availability page reported the full service available with no planned downtime on its 29 September 2026 update.Read 21 Oct 2026 · gov.uk
Data backup responsibility
HMRC says it does not keep a copy of payroll data, so employers are responsible for securing and backing up their database.Read 21 Oct 2026 · gov.uk
Data security
Employers are responsible for securing and backing up payroll data; HMRC does not keep a copy or help recover lost or destroyed data.Read 2 Oct 2026 · gov.uk
Documentation depth
HMRC publishes download, installation, Linux, user-guide, service-availability and network-computer guidance pages for Basic PAYE Tools.Read 21 Oct 2026 · gov.uk
Eligibility requirement
Employers must register with HMRC and have a PAYE Online login before using the software.Read 2 Oct 2026 · gov.uk
Employee records
The setup guide says the software records employee details and pay information.Read 21 Oct 2026 · gov.uk
Employer Payment Record
It produces an Employer Payment Record showing how much the employer needs to pay HMRC.Read 21 Oct 2026 · gov.uk
Employer Payment Summary
The tool can create and send Employer Payment Summaries for situations such as no employee payments, statutory-payment recovery, Employment Allowance and Apprenticeship Levy.Read 21 Oct 2026 · gov.uk
Employment Allowance
The tool helps employers claim Employment Allowance to reduce annual National Insurance liability.Read 21 Oct 2026 · gov.uk
Full Payment Submission
Employers can send Full Payment Submissions reporting deductions and amounts due to HMRC.Read 21 Oct 2026 · gov.uk
Hardware requirements
Minimum hardware is an Intel Core i3/i5/i7/i9 or AMD equivalent, 4 GB RAM, an 80 GB 7200-rpm disk and DirectX 11-capable graphics.Read 21 Oct 2026 · gov.uk
Independent update news
The Chartered Institute of Payroll Professionals reported on 17 April 2026 that the 2026–27 release was available and remained free for employers with 10 or fewer employees.Read 21 Oct 2026 · cipp.org.uk
Internet requirement
An active internet connection is required for payroll submissions, automatic updates, email features and web links.Read 21 Oct 2026 · gov.uk
Limit: basic interface
TechRadar characterizes the interface as stripped back and awkward compared with modern payroll products.Read 21 Oct 2026 · techradar.com
Limit: manual and legacy
HR.software criticizes the product as a legacy desktop application requiring manual data entry and lacking cloud access and accounting or HR integrations.Read 21 Oct 2026 · hr.software
Limit: support
TechRadar says there is no dedicated Basic PAYE Tools support and that HMRC’s general support may not resolve software-specific issues.Read 21 Oct 2026 · techradar.com
Linux packaging
Linux is distributed as a 64-bit AppImage that needs glibc 2.31 or newer, libfuse2 and libopengl0, and stores data under ${HOME}/HMRC/payetools-rti.Read 21 Oct 2026 · gov.uk
Mac launch issue
HMRC documented launch failures after updates to macOS 15 Sequoia, 26 Tahoe and 27 Golden Gate, with a Terminal workaround required each time.Read 21 Oct 2026 · gov.uk
Maker identity
LinkedIn identifies HM Revenue & Customs as a UK government agency founded in 2005, headquartered in London, with more than 10,001 employees.Read 21 Oct 2026 · linkedin.com
National Insurance verification
It can send a National Insurance Number Verification Request to check or find an employee’s number.Read 21 Oct 2026 · gov.uk
PAYE calculations
It calculates PAYE tax, National Insurance, student-loan and postgraduate-loan deductions each payday.Read 21 Oct 2026 · gov.uk
Payroll reporting
Employers can submit Full Payment Submissions and Employer Payment Summaries.Read 2 Oct 2026 · gov.uk
Payslips
The installation guide says the software generates payslips.Read 21 Oct 2026 · gov.uk
Pension limitation
It does not support pension auto-enrolment, calculate pension contributions, assess eligibility or send information to pension providers.Read 21 Oct 2026 · gov.uk
Pension limits
The tools do not support pension auto-enrolment, calculate pension contributions, check pension eligibility or send information to a pension provider.Read 2 Oct 2026 · gov.uk
Praise: cost and compliance
TechRadar describes the product as free, compliant and suitable for micro-businesses needing core payroll calculations and HMRC reporting.Read 21 Oct 2026 · techradar.com
Praise: free and compliant
HR.software’s review identifies the strongest advantages as being completely free and aligned with UK PAYE reporting requirements.Read 21 Oct 2026 · hr.software
Printing limitation
The print function cannot print directly to a printer; users must save PDFs, and large Employer Payment Record and employee-record screens do not render correctly to PDF.Read 21 Oct 2026 · gov.uk
Rating on BusinessFinancing
BusinessFinancing.co.uk lists Basic PAYE Tools at 0.0 out of 5 from 0 reviews on its own review page.Read 21 Oct 2026 · businessfinancing.co.uk
Rating on Trustpilot
HMRC’s online service profile shows 1.4 out of 5 from 2,873 reviews.Read 21 Oct 2026 · trustpilot.com
Real-time reporting
It generates payroll data for real-time HMRC submissions, including starter and leaver information.Read 21 Oct 2026 · gov.uk
Security warnings
HMRC reports that some security products warn on downloads because they do not recognise the release and may require application files to be allowed.Read 21 Oct 2026 · gov.uk
Statutory payments
Its calculators cover statutory payments including sick, maternity, paternity, adoption, shared parental, parental bereavement and neonatal care pay.Read 2 Oct 2026 · gov.uk
Statutory-payment calculators
Built-in calculators help employers work out payments including Statutory Sick Pay and Shared Parental Pay.Read 21 Oct 2026 · gov.uk
Supported operating systems
Supported systems are Windows 10 or 11, macOS 15 Sequoia or 26 Tahoe, and Ubuntu Linux 24.04 LTS or 25.10; only 64-bit Intel/AMD versions are supported, with Apple Silicon supported on macOS.Read 21 Oct 2026 · gov.uk
Updates
The latest version checks for updates automatically, usually when the tax year changes or new rules come in, if updates are enabled in settings.Read 2 Oct 2026 · gov.uk

Plans and prices

Basic PAYE Tools Free For businesses with fewer than 10 employees · Windows, macOS and Linux downloads Read 21 Oct 2026 · gov.uk

Every HMRC Basic PAYE Tools plan and price →

Strong points and limits

Strong points

  • Free payroll software for employers with fewer than 10 employees.
  • Supports Full Payment Submissions and Employer Payment Summaries.
  • Creates payslips for PDF, print, or agreed email delivery.
  • Includes calculators for several statutory payments.

Limits

  • Requires HMRC registration and a PAYE Online login.
  • Does not support pension auto-enrolment or contributions.
  • Employers must secure and back up payroll data.
  • Not suitable for agents or bookkeepers.

Who it suits

It suits employers with fewer than 10 employees who need to calculate payroll tax and report pay information to HMRC. It is not suitable for agents or bookkeepers.

Verdict

Basic PAYE Tools covers core PAYE calculations and submissions for small employers. Its pension limits and employer-managed backups are important constraints to consider.

Where Specifiction places it

Alternatives to HMRC Basic PAYE ToolsAll alternatives →