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HMRC latest guidance for employers

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HMRC has published the latest edition of the Employer Bulletin. This guidance for employers, and their agents, includes articles on:

  • Class 1A liabilities payable on Termination Awards and Sporting Testimonial Payments
  • Off-payroll working rules from April 2020
  • Disguised Remuneration
  • Seasonal Workers
  • Contractors operating CIS – new VAT reverse charge on building and construction services
  • ‘Trivial Benefits’
  • Welsh rates of Income Tax
  • Student Loans
  • Good Work Plan proposals to support families
  • Sickness absence costs £9 billion per year

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