HMRC Employer bulletin April 2018

Released 11 April 2018

HMRC have published their Employer bulletin: April 2018 – a bi-monthly magazine for employers and agents giving up-to-date information on payroll topics.

The April 2018 edition includes:

Reporting expenses and benefits in kind for the tax year ending 5 April 2018;

PAYE late filing penalties for the tax year ending 5 April 2018;

Simplifying PAYE settlement agreements;

Net of foreign tax credit relief scheme;

Earlier year updates;

Diesel supplement increase and introduction of the real driving emissions 2 standard;

Construction industry scheme – helpful reminders for contractors;

New rules for termination payments made on, or after, 6 April 2018;

Pension contribution increase;

Student loans;

New National Insurance number letter;

Soft drinks industry levy;

Welsh taxes;

Scottish income tax;

Childcare vouchers to remain open to new entrants for an additional 6 months;

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Benefits in kind with cash allowances, flexible benefit packages and salary sacrifice.

View Employer bulletin: April 2018.

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