Employer Bulletin for August published

The August edition of Employer Bulletin includes articles on the next electronic payment deadline falling on a weekend P11D and P11D(b) forms for 2023-24 supporting employees with changes to the high income child benefit charge pensions for seasonal temporary staff and getting new employees on the right pay. Other articles are summarised below.

Employer liabilities and payments viewer

HMRC reports that feedback has been received that employer liabilities and payments viewer is still using the label ‘earlier year update’ (EYU) for adjustments to previous tax years when this ceased to be a valid submission type for tax years from 2020-21. It states that for the years ended year ended 5 April 2019 and 2020 an EYU or full payment submission (FPS) will be accepted. For the year ended 5 April 2021 and later years any adjustments must be made by submission of FPS...