Latest guidance for employers

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28th April 2025

HMRC has published the latest issue of the Employer Bulletin. The April issue has information on various topics, including:

• the new rates of the National Minimum Wage

• reporting expenses and benefits for the tax year ending 5 April 2025

• changes to notifications by employers to operate PAYE on a proportion of a globally mobile employee’s income and changes to Overseas Workday Relief.

• the tax treatment of double cab pickups.

• Capital Gains Tax — working out your adjustment for the 2024 to 2025 tax year.