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.
This edition has some important information around the trivial benefits in kind exemption and how to correctly record Student/Postgraduate Loans on your Full Payment Submission.
Other topics in this edition include:
- Advisory Fuel Rates from 1 December 2019
- Ultra Low Emission Vehicles
- High Income Child Benefit Charge deadline
- Tax-Free Childcare payments
- Termination payments
- Business mergers and changes of ownership
- Workplace pensions
- PAYE Desktop Viewer
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.