Latest guidance for employers

HMRC has published the latest issue of the Employer Bulletin.

HMRC has published the latest issue of the Employer Bulletin. The December issue has information on various topics, including:

  • Changes take effect 6 April 2026 - prepare for new PAYE responsibilities in labour supply chains.
  • Clarifying the Optional Remuneration Arrangement rules at section 228A ITEPA.
  • Important update regarding tax refunds.
  • Payrolling of benefits in kind.
  • Employment Rights Bill autumn consultations.
  • Tell ABAB survey report - now live.

Internet link: GOV.UK

Any reference to a partner is to a member of the Limited Liability Partnership. A list of the partners is available for inspection at the registered office.
Registered to carry on audit work in the UK and Ireland and regulated for a range of investment business activities by The Institute of Chartered Accountants of Scotland.
Details about our audit registration can be viewed at www.auditregister.org.uk for the UK, under reference number 4235.


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