Latest HMRC Employer Bulletin published

HMRC has published the latest edition of its Employer Bulletin, the bi-monthly technical update for employers. 

The leading article summarises the 22 November Budget employment taxes announcements: 

  • Employee expenses: the government will consult in 2018 on extending the scope of tax relief currently available to employees and the self-employed for work-related training costs, remove the requirement for employers to check receipts for expenses paid under the benchmark scale rates system from April 2019, place the existing concessionary accommodation and subsistence overseas scale rates on a statutory basis from April 2019 and work with external stakeholders to explore possible improvements to the guidance on employee expenses.
  • The government will also consult in 2018 on off-payroll working in the private sector and Matthew Taylor’s review of modern working practices.
  • There is news on changes to company car tax diesel supplement, company car and van taxation and employer-provided charging for electric vehicles. 

Finance (No.2) Act 2017 includes the following which relate to the current year 2017/18 onwards: 

  • The time limit for making good taxable benefits in kind has changed to 6 July following the tax-end.
  • The first £500 worth of pension advice provided by or reimbursed by employers can now be paid without reporting this to HMRC or paying tax on the benefit.
  • Employers can provide their employees with legal advice or indemnity insurance in relation to their employment without a tax charge on the benefit. 

There are also articles on: 

  • Getting PAYE real time information right.
  • Improvements to the apprenticeship service.
  • Changes to company cars, which can now be notified on form 46(car) using a new online service.
  • Optional payroll arrangements (OpRA), including a reminder that pay arrangements that fall within OpRA include cases where the remuneration package is expressed on the lines of “£xxx plus allowance” where the allowance can be swapped for a benefit in kind, most commonly a car.
  • Changes to the way in which tax and NIC can be paid to HMRC.