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