HMRC's Employer Bulletin: October 2021

13 October 2021

HMRC has released the October 2021 Employer Bulletin, which covers a range of important updates.

•    The health and social care levy – an overview of what has been shared so far and estimates on the impact this will have on individuals, employers and dividend holders
•    Adding a PAYE scheme to a Business Tax Account
•    A reminder of the importance of employers reporting the standard (contractual) payment date over the Christmas period when paying employees earlier than usual. This will help protect employees’ Universal Credit eligibility
•    A summary of the IR35 support available and actions taken by HMRC
•    Errors HMRC has identified with student loan deductions and clarification
•    Student loan refund process change
•    A reminder of the PAYE Settlement Agreement (PSA) deadline for 2020-21 
•    Payrolling of expenses and benefits and how to register
•    UK-Swiss Convention on Social Security Coordination
•    Closure of the Coronavirus Job Retention Scheme and how to make amendments for over/underpayments
•    VAT reverse charge for construction and building services
•    Voluntary disclosures — PAYE liability involving offshore matters
•    HMRC guidance on how to avoid non-compliant umbrella companies

The Bulletin provides an overview of the subjects covered, with links provided where additional detail is required.

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