Latest guidance for employers

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

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