Employer Bulletin 57 published

The latest edition of HMRC’s Employer Bulletin includes articles on making tax digital the 2015 autumn statement claiming the employment allowance simplifying employee benefits and expenses tips on RTI reporting HMRC webinars and changing payroll IDs as well as those summarised below. Details are on GOV.UK.

Reporting easement

The temporary reporting relaxation for the smallest employers will end on 5 April 2016.

From then the only relaxations to the obligation to report on or before are those listed in HMRC’s guidance  Running payroll: sending an FPS after payday.

This aligns the reporting obligations for micro-employers with all other employers who are required to report payments on or before each payday. As a result late reporting reason code E will not be valid from 6 April.

Irregular employments

Employers are reminded to use the irregular payment indicator on the full payment submission...