UK Construction Payroll in 2026: PAYE Codes, Director NIC, CIS Crossovers, MTD Deadlines, and Software That Will Not Let You Down
April 2026 is a pressure test for construction payroll: frozen income tax thresholds, changed employer NIC costs, stricter CIS fraud rules, and MTD for ITSA mandation for many trades. This guide translates the 2026-27 rules into a practical playbook for owners and office teams running PAYE, CIS, and director payroll without nasty surprises.