Employer bulletin published – August 2017 issue 67

16 August 2017

The employer bulletin aims to deliver clear, consistent and timely information, appropriate to employers with intention to help them to meet their payroll obligations to HMRC. Comments and suggestions are encouraged to the employer bulletin editor.

This edition details a number of topics including:

  • Optional Remuneration Arrangements (OpRA)
  • PAYE penalties
  • General Expense exemption
  • PAYE Settlement Agreements including a reminder of the impact of the Scottish rate of Income Tax

Issue 67 can be accessed at GOV.UK as part of the HMRC employer bulletins collection.