The August 2018 edition of Employer Bulletin, HMRC’s bi-monthly magazine for employers and agents on payroll topics, has been published. It contains articles on a range of topics, including:

  • reporting payroll information accurately and on time;
  • irregular payments and completion of the Full Payment Submission (FPS);
  • completing a starter declaration on the FPS correctly;
  • PAYE settlement agreements and the Scottish income tax;
  • advisory rate for electric cars;
  • Welsh rates of income tax;
  • post-graduate loans;
  • reporting company car changes;
  • completing an earlier year update (EYU) in respect of employee National Insurance contributions

The Bulletin also draws attention to draft legislation on employment income published recently for inclusion in the 2018-19 Finance Bill. The measures:

  • clarify the effect of the optional remuneration arrangements (OPRAs) legislation on taxable cars and vans;
  • introduce an exemption for workplace charging facilities for employees’ electric vehicles;
  • extend the scope of the exemption for use of emergency vehicles to cover all commuting journeys;
  • abolish the requirement to check receipts when paying benchmark scale rates;
  • legislate for overseas scale rates

The August 2018 Employer Bulletin is available on the website. The current and two previous issues of the Bulletin are also available on the website.

For details of the draft Finance Bill clauses, please see the article on p. 1 of the August 2018 issue of Small Business Tax & Finance.