Policy Legislation Handbook

HMRC Employer Bulletins

HMRC Employer Bulletin – April 2017 12 April 2017

The latest Employer Bulletin is now available; a bi-monthly publication which provides employers and agents with the latest information on payroll topics.

This newsletter from HMRC is always worth reading thoroughly as it is easy to miss something which may affect a new process or legislative change. A prime example is the reform to intermediaries legislation for public sector engagements - HMRC systems currently have no way of recognising where an individual who is detailed on the FPS is an employee or a worker caught by IR35. See an article we published this week and page 6 of the Employer Bulletin for further details.

As the Bulletin mentions in the introduction, the Chancellor’s Spring Budget last month included little which will impact upon your payroll operations; however there are still new government initiatives such as:

the Apprenticeship Levy (page 3);

changes to the PAYE system (page 4) ;

 the interaction of Employer-provided childcare vouchers and Scottish Income Tax (page 5);  changes to the valuation of Benefits in Kind (page 8); and

many more topics in the ‘must read’ HMRC Employer Bulletin – April 2017 .

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The Chartered Institute of Payroll Professionals

Policy News Journal

cipp.org.uk

Page 83 of 145

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