[UK] Employer Bulletin December 2019

HMRC published their Employer Bulletin, issue 81, on the 4th of December 2019, advertised as “a bi-monthly magazine for employers and agents giving up-to-date information on payroll topics” or “your route to the latest in payroll news”.

This is published early in December, primarily so that employers can act on HMRC’s guidance about reporting via RTI if paydays are bought forward for Christmas.  In all, the Bulletin includes the following articles:

• Guidance for employers on reporting PAYE information in real time when payments are made early at Christmas (a timely repeat of the article first published in October 2019’s Bulletin. As we pointed out in October, please ignore the final paragraph at Christmas as the reporting concession allows employers to report the FPS on or before the payment date rather than the usual pay day)
• December electronic payment deadline falling on a weekend (i.e. the 22^nd is a Sunday so funds must be cleared at HMRC by Friday the 20^th)
• Advisory Fuel Rates from the 1^st of December 2019
• Ultra-Low Emission Vehicles (from the 6^th of April 2020)
• The High Income Child Benefit Charge deadline 31 January 2020
• Post-Employment Notice Pay for employees paid by equal monthly instalments
• Clarification on the Trivial Benefits £50 exemption
• Apology that the PAYE Desktop Viewer was not updated as announced in the October 2019 Bulletin

Global Payroll Association Comment

There is also an article on how employers can advertise the government’s Tax Free Childcare scheme.  We are not sure that it is an employer responsibility at all.

Apart from this “fake news”, we still recommend the Employer Bulletin as a bi-monthly publication that is a must-read for employers.

HMRC published their Employer Bulletin, issue 81, on the 4th of December 2019, advertised as “a bi-monthly magazine for employers and agents giving up-to-date information on payroll topics” or “your route to the latest in payroll news”.

This is published early in December, primarily so that employers can act on HMRC’s guidance about reporting via RTI if paydays are bought forward for Christmas.  In all, the Bulletin includes the following articles:

• Guidance for employers on reporting PAYE information in real time when payments are made early at Christmas (a timely repeat of the article first published in October 2019’s Bulletin. As we pointed out in October, please ignore the final paragraph at Christmas as the reporting concession allows employers to report the FPS on or before the payment date rather than the usual pay day)
• December electronic payment deadline falling on a weekend (i.e. the 22^nd is a Sunday so funds must be cleared at HMRC by Friday the 20^th)
• Advisory Fuel Rates from the 1^st of December 2019
• Ultra-Low Emission Vehicles (from the 6^th of April 2020)
• The High Income Child Benefit Charge deadline 31 January 2020
• Post-Employment Notice Pay for employees paid by equal monthly instalments
• Clarification on the Trivial Benefits £50 exemption
• Apology that the PAYE Desktop Viewer was not updated as announced in the October 2019 Bulletin

Global Payroll Association Comment

There is also an article on how employers can advertise the government’s Tax Free Childcare scheme.  We are not sure that it is an employer responsibility at all.

Apart from this “fake news”, we still recommend the Employer Bulletin as a bi-monthly publication that is a must-read for employers.