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.
