10 December 2025
The December edition of HM Revenue and Customs’ (HMRC’s) Employer Bulletin contains a number of updates for employers and agents on payroll topics.
This bulletin includes updates on:
- Changes take effect 6 April 2026 — prepare for new PAYE responsibilities in labour supply chains
- Clarifying the Optional Remuneration Arrangement rules at section 228A ITEPA
- Important update regarding tax refunds
- Payrolling of benefits in kind
- Employment Rights Bill autumn consultations
- Tell ABAB survey report — now live
PAYE
- student and postgraduate loans threshold and rates for 2026 to 2027
- changes take effect 6 April 2026 — prepare for new PAYE responsibilities in labour supply chains
- reminder — employees can find their National Insurance number online
- keep your PAYE Settlement Agreement details up to date
- penalties for late submission of P11D and P11D(b)
- clarifying the Optional Remuneration Arrangement rules at section 228A ITEPA
Tax updates and changes to guidance
- important update regarding tax refunds
- payrolling of benefits in kind
- Salary Sacrifice reform for Pension contributions
- Investment Zone special tax sites in Wales
General information and customer support
- help your contractors steer clear of tax avoidance
- Employment Rights Bill autumn consultations
- advance funding for statutory maternity, paternity, adoption or shared parental pay
- Cyber Action Toolkit
- Tell ABAB survey report — now live
- Construction Industry Scheme repayment delays
- claim Child Benefit on the HMRC app or online
- HTML format of Employer Bulletin
- getting more information and sending feedback
For more detailed information, please head over to the bulletin now.
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