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HMRC latest guidance for employers

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

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