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Guidance: HMRC’s April communications 

Learning is all about communication and education. HMRC are, admirably, trying this in a number of ways such as live and recorded webinars and a host of other tools available on GOV.UK.


Two of the most welcome communications have been published this month: 


1) The Employer Bulletin (Number 71) 

2) The Tax Agent Update  (Issue 65) 


Whilst the bulletin is aimed at employers and the update is aimed at agents (operating on behalf of employers), the payroll messages are largely the same under two main themes: 


2017/18 Tax Year (just ended) 


•Finishing the tax year 

•P11D processing 


2018/19 Tax Year (just started) 


•Changes to the UK PAYE Settlement Agreements system 

•Real Time Information processing including sending amendments via the Earlier Year Update (for tax year 2017/18 and previous years) 

•Changes to diesel company cars 

•Information about the Construction Industry Scheme 

•New rules for termination payments from April 6

•Student Loan changes from April 6

•Confirmation that Employer Supported Childcare arrangements remain open to employees for another six months from April 6

•Information about benefits processing where the benefit is provided with a cash alternative or via a salary sacrifice 

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