HMRC reading material

HMRC’s Employer Bulletin is marketed as “your route to the latest in payroll news”. Unfortunately, it often comes out just before an important event, meaning it is only the latest news for a very short period of time. Such is the case with the latest Employer Bulletin 66 for June 2017, published the same day as the Queen’s Speech.

However, the bulletin does contain some useful information, for example:

• A reminder of the P11D and P11D(b) deadlines for the 2016-17 tax year and a common errors tip that employers should not enter 6 April 2016 or 5 April 2017 unless these were the actual date that the employees started or ceased to have a company car.
• Advice that the PAYE Desktop Viewer has been updated to version 2.44.
• Confirmation that dynamic coding (or PAYE Refresh) has been delayed until July to allow more testing of the functionality – this is a delay from the May date given in both the February and April 2017 Employer Bulletins.
• A reminder that Levy-paying employers can register for the Digital Apprenticeship Service that supports the English apprenticeship system.
• A reminder that PAYE Settlement Agreements will be affected at the end of 2017-18 tax year by the virtue that Scottish tax bands are different from those that apply in the rest of the United Kingdom.
• An update on the roll-out of Tax-Free Childcare and, importantly, links to the Childcare Choices
• Another reminder about Student Loan Employer Prompts.

There is nothing that changes the world in this Employer Bulletin and it would have been nice to have a list of the new people to watch for in the current government that affect the reward profession. However, it is still worth a read.