Employer Bulletin - October 2019

16 October 2019

The latest edition of the Employer Bulletin was published by HMRC today and can be located here.

 

The bulletin is published on a bi-monthly basis and provides essential information surrounding payroll topics. The CIPP recommends that payroll professionals or those with an interest in payroll read the document in its entirety to ensure that they are aware of any legislative changes that have been announced.

 

The current issue discusses the calculation of tax liabilities on Post-Employment Notice Pay (PENP) for Termination Awards, which has previously been raised as an issue as the figures can vary depending on the year in which the notice has been given.

 

The Employer Bulletin: October 2019 covers the following material:

 

  • Changes for UK employers sending a worker to the EU, the EEA or Switzerland
  • PAYE Settlement Agreements and Welsh rate of Income Tax
  • Making your PAYE Settlement Agreement payment
  • Reporting payroll information accurately and on time
  • Guidance for employers on reporting PAYE information in real-time when payments are made early at Christmas
  • VAT reverse charge on construction services – introduction delayed by 12 months
  • Disguised Remuneration
  • Termination payments: Post Employment Notice Pay for employees paid by equal monthly instalments
  • PAYE: Desktop Viewer Update
  • The current PAYE special arrangement under Regulation 141 for Short Term Business Visitors is changing
  • Do your employees have the right tax code?
  • Employment Allowance reform – eligibility rules for the Employment Allowance are changing from April 2002
  • Do you claim the Apprenticeship Levy Allowance or Employment Allowance?
  • Changes to company car tax regime
  • Student and Postgraduate Loans
  • Advisory Fuel Rates
  • Your automatic enrolment duties as a new employer
  • Toolkits – helping to reduce errors
  • High Income Child Benefit Charge
  • Childcare vouchers
  • Trivial Benefits in kind
  • Paying for fitness equipment

 


Information provided in this news article may be subject to change. Please make note of the date of publication to ensure that you are viewing up to date information. Download the CIPP's Payroll: Need to know - your guide to payroll legislation and reporting for the most up to date data.