HMRC issue October ‘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.

You can download and read the Employer Bulletin on screen or print it off. For employers using screen reading software, the Employer Bulletin is compatible with most software packages.

This edition provides important information around PAYE Settlement Agreements, changes to Employment Allowance eligibility, and an update regarding Disguised Remuneration. There is also a useful article detailing guidance for employers reporting PAYE information in real time when payments are made early over the festive period.

Other topics in this edition include:

  • Changes for UK employers sending workers to the EU, the EEA or Switzerland
  • Reporting payroll information accurately and on time
  • Termination payments: Post Employment Notice Pay for employees paid by equal monthly instalments
  • PAYE Desktop Viewer Update
  • Changes to the current PAYE special arrangement under Regulation 141 for Short Term Business
  • Tax codes
  • Employment Allowance reform – changes to the eligibility rules for the Employment Allowance
  • Apprenticeship Levy Allowance or Employment Allowance
  • Changes to company car tax regime
  • Student and Postgraduate Loans
  • Advisory Fuel Rates
  • Automatic enrolment duties as a new employer
  • Toolkits – helping to reduce errors
  • High Income Child Benefit Charge
  • Childcare vouchers
  • Trivial Benefits in kind
  • Paying for fitness equipment

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.