The latest version of HMRC’s Employer Bulletin is now available. Articles on the following topics are included in this guide for employers and their agents:
- When payments are issued early during Christmas, PAYE information is reported in real-time, preventing and resolving payroll problems.
- Increased National Insurance Contributions in Health and Social Care under the UK-Swiss Convention on Social Security Coordination.
- COVID-19 is a summary of HMRC’s VAT guidelines.
- Construction and building sites are subject to a Reverse Charge, which requires them to disclose benefits and expenses in real-time and to notify HMRC when they stop employing workers.
Link: Employer Bulletin
