HMRC issue December ‘Employer Bulletin’

HMRC have issued the latest Employer Bulletin – ‘Your route to the latest in payroll news‘. In general, these bulletins contain lots of useful information to help employers meet their payroll obligations, such as updates on forthcoming changes to the rules and guidance in dealing with particular payroll issues.

Of particular note in this edition, is an article on page 2 summarising the main Autumn Statement changes which may affect you, as an employer.

We would also like to draw your attention to ‘Paying HMRC’ on page 8, which reminds you not to overlook your December payment. Any electronic payment for the tax period ended 5 December 2016 must clear into the HMRC account by 22 December. If you pay by cheque in the post, payment must reach the Accounts Office by 19 December. Additionally, the article highlights that the January electronic payment deadline falls on the 22nd - a Sunday.  To make sure your payment for that month reaches HMRC on time, you need to have cleared funds in HMRC’s account by the 20th unless you are able to arrange a Faster Payment to clear on or before the payment deadline.

There is also a useful article on page 11, National Minimum and National Living Wage - Top five errors to avoid.

Other topics in this edition include:

  • Salary Sacrifice
  • Do you provide services to a public sector client through your own Limited company?
  • Trivial benefits in kind
  • Extension of voluntary payrolling
  • Tax relief for employees
  • Collecting information about car and car fuel benefit via PAYE reporting
  • Apprenticeship levy – Paying the levy and how to spend your funds
  • What to do when an employee changes address
  • Personal Savings Allowance changes from 6 April 2017
  • Making payments safer and more cost effective for all our customers
  • Limited Companies – Claiming Construction Industry Scheme deductions suffered in year
  • Employment Intermediary reporting – tell us if you are no longer an employment intermediary to avoid penalties
  • Scottish Rate of Income tax
  • Completion of Full Payment Submission
  • HMRC Toolkits and videos
  • Update on Tax-Free Childcare
  • Automatic re-enrolment – what you need to know
  • Do you produce, wholesale or retail alcohol?

The bulletin is well worth a read as it is the main way HMRC communicate with employers on a regular basis. It can be found on GOV.UK