New guidance for employers

HMRC has issued the October 2018 Employer Bulletin which contains a number of articles providing guidance for employers on payroll related issues.

The articles cover a number of areas including:

• clarification of the rules regarding paying employees when the regular payday is a non-banking day
• dealing with PAYE Settlement Agreements and new procedures to accommodate Scottish income tax rates
• Construction Industry Scheme reminders for contractors
• an update on the Welsh rates of income tax (WRIT) and new tax codes for Welsh taxpayers
• guidance on the correct pay rates for apprentices
• how to apply for advance statutory payment of Maternity, Parental, Paternal or Adoption Pay
• spotlight on umbrella companies
• Real Time adjustments to tax codes and their timing
• closure of childcare vouchers and directly contracted childcare to new entrants from 4 October 2018
• Disguised Remuneration Loan Charge – reporting requirements and
• improving the wellbeing of your employees

For help with payroll matters please contact us.

For more information please visit: Employer Bulletin