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The February edition of HMRC’s Employer Bulletin includes articles on 2024 National Insurance contributions rate changes, end of year reporting, basis period reform, simplifying the reporting of Income Tax and National Insurance on benefits in kind, help for households and upcoming changes to paternity leave and pay.
It also informs employers about the changes to Scottish income tax which come into force on 6 April, including the introduction of a new advanced rate tax band. It refers employers to the Scottish income tax 2024-25 factsheet published by the Scottish government. HMRC says it will publish further guidance ahead of the new tax year.
