HMRC has issued the October 2018 Employer Bulletin which contains a number of articles relevant to 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.