Guidance

April 2025 issue of the Employer Bulletin

Published 16 April 2025

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Introduction    

The Chancellor delivered the Spring Statement on 26 March 2025. Several tax policy consultations were launched, and we encourage you to participate in ones relevant to your business. The following measures may be of interest to you and your employees.  

High Income Child Benefit Charge changes  

From summer 2025, your eligible employees will be able to report their family’s Child Benefit payments through a new digital service and pay High Income Child Benefit Charge through changes to their PAYE tax code. Further guidance on this will be shared shortly. 

The Private Intermittent Securities and Capital Exchange System 

The Private Intermittent Securities and Capital Exchange System (PISCES) is a new type of regulated stock market, which will facilitate secondary trading of private company shares from later in 2025. Read more information on several main points, like the tax consequences for employees getting shares in the company they work for. 

Further information on Spring Statement 2025 measures and Spring Statement tax related documents are available.

In this month’s edition of the Employer Bulletin there are important updates and information on:    

PAYE    

Tax updates and changes to guidance    

General information and customer support 

HMRC’s support for customers who need extra help  

HMRC’s principles of support for customers who need extra help set out our commitment to support customers according to their needs and underpin the HMRC Charter.    

Find out how to get help and the extra support available.    

PAYE    

New rates of the National Minimum Wage

National Minimum Wage (NMW) and National Living Wage (NLW) are the lowest rates of pay per hour that most workers must be paid by law. It does not matter how many workers you employ, you must pay at least NMW or NLW.

Rates increase on 1 April each year. This means employers need to use the new rates  from the first pay reference period starting after 1 April 2025.

However, NMW and NLW are more than just pay rates, they are calculations. Many employers find themselves underpaying workers because the calculation has gone wrong.

Common issues range from making deductions, to not paying for all working time. You can watch a recorded webinar that explains about common issues in more detail and how to avoid making mistakes.

Changes to company size thresholds for off-payroll working

If you need to consider the off-payroll working (OPW) rules there is an important change relating to company size thresholds that you need to know about.

From 6 April 2025, the government thresholds that determine if a company is classified as ‘small’ will change. This means that for accounting periods beginning on or after this date a private company or organisation will now be considered small if two out of the three following conditions are met:

  • turnover of not more than £15 million — increased from £10.2 million
  • balance sheet total of not more than £7.5 million — increased from £5.1 million
  • monthly average number of employees of not more than 50 — no change

A large or medium-sized client is responsible for determining the employment status of any worker supplying their services through an intermediary — usually a personal service company.

The threshold changes will have no practical impact for OPW until 6 April 2027, at the earliest, because a company’s size is determined by reference to previous years.

Off-payroll working — student and postgraduate loan deductions  

If you are an employer of individuals who work under the off-payroll working (OPW) rules or operate payroll for employers who do, you must not deduct student or postgraduate loan repayments from the payments that go through payroll for OPW workers.

Where the OPW rules apply, the individual is classed as a deemed employee. Payments to deemed employees are identified on payrolls by selecting the off-payroll worker marker — Real Time Information data item 208. Deemed employees are responsible for making student or postgraduate loan repayments through their own Self Assessment tax returns after the end of the tax year. To avoid errors, employers must not make deductions for student or postgraduate loan repayments where the off-payroll worker marker has been set.

Further information on who is affected by the off-payroll working rules from April 2021 is available.

Additional information on operating PAYE within the OPW rules is also available.

Student loans thresholds, rates and loan start notices

The new student loan plan and postgraduate loan thresholds and rates from 6 April 2025 are as follows:

  • plan 1: £26,065
  • plan 2: £28,470
  • plan 4: £32,745
  • postgraduate loan: £21,000

Deductions for:

  • plans 1, 2 and 4 remain at 9% for any earnings above the respective thresholds
  • postgraduate loan remains at 6% for any earnings above the respective threshold

Our student and postgraduate loan repayment guidance for employers has been updated with the new thresholds.

If you receive a student loan and or postgraduate loan start notice (SL1 or PGL1) from HMRC for your employee, it is important that you check and use the correct:

  • loan or plan type on the start notice
  • start date shown on the notice

This makes sure that the employee’s do not pay any more or less than required.

If the employee’s earnings are:

  • below the respective student loan and postgraduate loan thresholds, you should update the employee’s payroll record to show they have a student loan and or postgraduate loan and file the start notice — you do not need to return this to HMRC
  • above the respective student loan and postgraduate loan thresholds, and deductions have not been taken, HMRC will send a generic notification service prompt as a reminder — if deductions still have not started, we may contact you directly

Deductions should continue until HMRC notifies you to stop.

Further information on student and postgraduate loan repayment guidance for employers is available.

Employer National Insurance, Employment Allowance and Small Employers’ Relief — check if changes affect your business

Changes to employer National Insurance took effect on 6 April 2025.

The threshold changes mean that some employers are now liable to pay employers’ National Insurance and required to report their employee pay and deductions to HMRC for the first time. 

The changes will usually have been incorporated into existing payroll software for employers who already report PAYE.

Contribution rate increases 

The employer secondary Class 1 National Insurance contributions rate has increased to 15% from 13.8%. The associated Class 1A and 1B National Insurance contributions rates on expenses and benefits given to employees also increased to 15%. 

Secondary threshold for employer National Insurance liability is now lower

The secondary threshold is the point at which employers start to pay employer National Insurance contributions on an employee’s salary. The secondary threshold decreased from £9,100 to £5,000 per year. 

Employers now need to pay employer National Insurance contributions where they employ staff earning £5,000 a year or more, and report these payments to HMRC, from 6 April 2025.

Those new to paying employer National Insurance contributions need to register for PAYE with HMRC and use payroll software. 

Employment Allowance changes 

The Employment Allowance (EA) reduces eligible employers’ National Insurance contributions liability.

From 6 April 2025, the £100,000 threshold was removed. The EA was previously restricted to employers with National Insurance contributions bills of less than £100,000 in the previous tax year.

The maximum amount of EA also increased from £5,000 to £10,500, which means more eligible businesses will be able to claim, and at an increased amount. There have been no other changes to the EA eligibility criteria.  

Most businesses or charities can apply for EA. However, they cannot do so if they are a public body or a business whose activities wholly or mainly involve the performance of functions which are of a public nature. Whether these functions are publicly funded can indicate functions of a public nature, but funding alone is not the deciding factor.

Businesses will need to continue to consider if they are a connected company. If, at the start of the tax year, 2 or more companies are connected with each other, only one of those companies can qualify for the EA for that tax year.

If the company has just one director and that director is the only employee liable for secondary Class 1 National Insurance contributions, they are also ineligible. 

Abolition of the £100,000 EA threshold also means that from 6 April 2025, employers will no longer need to consider state aid where they had previously done so because of the threshold restriction. 

Small Employers’ Relief compensation rate increased to 8.5%

The rate increased to 8.5% on 6 April 2025, as a result of aligning it with changes to employer National Insurance contributions.

Employers who qualify for Small Employers’ Relief — if they have paid £45,000 or less in Class 1 National Insurance contributions, can reclaim 100% of all statutory payments they pay except Statutory Sick Pay which cannot be reclaimed, plus an additional 3% compensation. This means small employers can now reclaim 108.5% from HMRC.

The compensation rate applies to:

  • statutory maternity
  • statutory paternity
  • statutory adoption
  • statutory parental bereavement
  • statutory neonatal care
  • shared parental pay

All other employers, paying Class 1 National Insurance contributions, can reclaim 92% of what they pay in these statutory payments with the exception of statutory neonatal care pay.

Further information is available on:

Employer National Insurance changes were announced at Autumn Budget 2024. 

Check if you need to amend your payroll for female employees who pay less National Insurance

HMRC has added further details to guidance to help employers check the eligibility of employees who pay the married women’s and widows’ reduced rate of National Insurance, sometimes called the ‘small stamp’.

We are reminding you to check your employee’s date of birth and gender are correct and that they are eligible to pay the reduced rate of National Insurance before you submit a payroll submission.

Following a system update, if the employee’s date of birth is not valid you will get an error message and now need to check and select another National Insurance category for them, to submit payroll.

If a female employee gives you a ‘certificate of election’ form, she may be able to pay less National Insurance. Check the details on the certificate against the updated guidance. The guidance payroll for female employees who pay less National Insurance states that married women born before 6 April 1961 could choose to pay less National Insurance until 1977, when the scheme ended. If your employee opted in before it ended, she can keep paying a reduced rate. It also explains which National Insurance category letter you must use for your employee’s payroll submission, with different letters for eligible employees paying the reduced rate according to their place of work.

The National Insurance rate and categories letter table also specifies that only eligible employees should be given the National Insurance category letter for paying the married women’s and widows’ reduced rate.

The majority will use category B for the reduced rate. The additional categories and letters to be used where this reduced rate would apply for those eligible are:

  • E — if you are claiming Investment Zones National Insurance relief
  • I — if you are claiming Freeport National Insurance relief
  • T — if your employee is a mariner on a foreign-going vessel

Payroll for female employees who pay less National Insurance gives more information on what action you need to take if they want to stop. This includes changing your employees’ National Insurance category letter in your payroll software, usually to A, or as follows: 

  • N — if you are claiming Investment Zones National Insurance relief
  • F — if you are claiming Freeport National Insurance relief
  • V — if you are claiming Veterans National Insurance Contribution relief
  • R — if your employee is a mariner on a foreign-going vessel

Employers who need to correct an employee’s National Insurance category letter can find further information on how to fix problems with running payroll.

Reporting expenses and benefits for the tax year ending 5 April 2025

P11D and P11D(b) deadlines 

For those employers who do not yet payroll, the deadline for reporting P11D(b) Class 1A National Insurance contributions, P11D expenses, and benefits in kind provided in the 2024 to 2025 tax year, is 6 July 2025.    

Your P11Ds and P11D(b) must be filed online and at the same time.   

Late submission may result in a penalty.   

All P11D and P11D(b) forms must be filed online. We recommend you file using one of the following methods:

HMRC’s PAYE Online service is free and will allow submissions of up to 500 employees. All P11D forms and the accompanying P11D(b) form must be submitted online at the same time. The online service does not have a test facility. Recorded webinars on reporting expenses and benefits are available.

If you make a mistake and need to submit an amendment

HMRC no longer accepts any paper amendments. If you make a mistake and need to correct an error use the relevant online correction form.

If you make a mistake or send in your form late, your employees could pay the wrong amount of tax and you could end up with a penalty. 

P11D(b)

You need to submit a P11D(b) form if:

  • you have submitted any P11D forms
  • you have paid any employees’ expenses or benefits through your payroll
  • HMRC has asked you to file a P11D(b) form, by sending you a notification to do so

Your P11D(b) form tells HMRC how much employers’ Class 1A National Insurance contributions you need to pay on all the expenses and benefits you have provided to your employees through your payroll, as well as any you have reported to HMRC on a P11D form. 

Nothing to declare

If HMRC has asked you to submit a P11D(b) form and you have nothing to declare, you can tell us you do not owe any employers’ Class 1A National Insurance contributions by completing a no return of Class 1A National Insurance contributions form. Only use this declaration if HMRC has asked you to submit a P11D(b) and you have nothing to declare.

Paying your Class 1A National Insurance contributions  

There is a specific reference number you need to include when you make your Class 1A National Insurance contributions payment. For the 2024 to 2025 tax year this is your normal Accounts Office reference plus the numbers 2513 at the end. Do not leave a space between any of the numbers. 

This is an example of the correct format — 123PA001234562513. 

If you are paying at a bank or sending a cheque, you must use the correct payment slip, which is pre-printed with the reference in the correct format. If you do not use the right payment slip, or if you use an incorrect reference, we will not know you have paid your Class 1A charge and may send payment reminders and default notices until your payment is allocated correctly. Further information on how to pay employers Class 1 A National Insurance is available.

For those employers payrolling benefits in kind

If you are payrolling benefits in kind, you may still have a Class 1A National Insurance contributions liability and will still need to submit a P11D(b) form to tell us how much employer Class 1A National Insurance contributions you owe. You will also need to submit online P11D forms to show any benefits you paid that you did not payroll. Further information on payrolling your employees benefits and expenses is available. You can payroll all benefits and expenses except:

  • employer provided living accommodation
  • interest free and low interest (beneficial) loans

Joint beneficial loans    

If you provide joint beneficial loans to your employees, remember to divide the total cash equivalent figure by the number of employees on the joint beneficial loan. Use this final figure to complete the cash equivalent for each employee on their P11D before you file your returns.   

If the final cash equivalent figure is nil, record this as £0.00 on the P11D before submission.

Paying your PAYE and VAT bill by Direct Debit 

You can make your PAYE or VAT payments simpler by signing up to pay by Direct Debit. Direct Debit is the most accurate way to pay your PAYE and VAT tax bills, reducing the burden of having to make the payment yourself, so you do not need to work out how much you need to pay or miss a payment deadline.  

Payments are automatically collected from your bank account based on the information you provide in your: 

  • Full Payment Summary and Employer Payment Summary for PAYE tax bill 

  • VAT return 

Direct Debit can be used to pay your PAYE bill or pay your VAT bill.

Tax updates and changes to guidance    

Freeport and Investment Zone special tax sites — employer National Insurance contributions relief guidance update

From 6 April 2025, eligible employers operating in a designated special tax site who wish to claim the employer National Insurance contributions relief will be required to provide the workplace postcode for each eligible employee within the RTI (Real Time Information) Full Payment Submission. The relief is not available outside the special tax zones.

HMRC has now published updated guidance on the requirement at check if you can claim National Insurance relief in UK Freeport or Investment Zone special tax sites.

Further information is available on:

UK businesses urged to have their say on electronic invoicing

HMRC and the Department for Business and Trade have launched a joint 12-week consultation on the government’s electronic invoicing (e-invoicing) proposals. 

The promoting electronic invoicing across UK businesses and the public sector consultation will gather views on standardising e-invoicing and how to increase its adoption.

The government wants to hear the opinions of:

  • self-employed people
  • businesses of all sizes
  • representative and industry bodies
  • charities
  • public sector organisations

People can take part whether they currently use e-invoicing or not.

The consultation will close on 7 May 2025.

The Official Rate of Interest from 6 April 2025

Following our announcement in March 2025, the Official Rate of Interest (ORI) increased from 2.25% to 3.75% on 6 April 2025. 

The ORI is used to calculate the Income Tax charge on the benefit of employment-related loans and the taxable benefit of some employment related living accommodation.

As announced at Autumn Budget 2024, the ORI may increase, decrease or be maintained following quarterly reviews. If there are any changes to the rate, these will take effect on 6 April, 6 July, 6 October and 6 January.

Any future changes to the rate will be published on the beneficial loan arrangements — HMRC official rates page.

How this will affect employers

If you provide employment related loans or living accommodation to your employees, you will need to know the correct ORI to apply when you calculate the value of any benefit for 2025 to 2026. Additionally, the new rate means employees might have to pay tax on employment related loans or living accommodation where they may not have previously.

You will also need to remain aware of any future changes in the rate during the tax year. As of 6 April 2025, the rate may increase in-year which will impact the taxable value of the benefits you provide.

Changes to notifications by employers to operate PAYE on a proportion of a globally mobile employee’s income and changes to Overseas Workday Relief

From 6 April 2025 previous rules for non-domicile status ended and were replaced by a system based on tax residence.   

Operating PAYE on a reduced percentage of an employee’s earnings  

The process known as Section 690 is changing. This is the process which allows an employer to apply for a direction to only operate PAYE on a proportion of income paid to a qualifying employee who works both in and outside the UK. From 6 April 2025 the new process allows an employer to send HMRC a notification specifying a proportion of income paid to a globally mobile or treaty non-resident employee which will be treated as not being PAYE income.   

Further guidance on the new process is available.  

You can notify HMRC using a new online notification form, and you can operate PAYE on the reduced amount of income as soon as HMRC acknowledge receipt of it.  

Any HMRC directions that were issued before 6 April 2025 will have ceased to have effect. This means that if you wish to operate PAYE on a reduced amount of an eligible employee’s income for the 2025 to 2026 tax year, you will need to submit a new notification. This will avoid any unintended consequences due to the interaction between the old and new regimes. 

If you pay employment income to an employee on or after 6 April 2025, which relates to an earlier tax year in which: 

  • the employee was non-UK resident
  • the employee was UK resident, but qualified for Overseas Workday Relief and had elected to be taxed on the remittance basis
  • the year was a split year in relation to that employee

The payment is treated as PAYE income on the basis of best estimate that can be reasonably made on the amount of the payment likely to be PAYE income.  

Overseas Workday Relief  

As part of the changes, eligible individuals can claim relief on qualifying foreign income and gains.  Subject to transitional provisions, employees eligible for foreign income and gains will also be eligible for relief on relevant employment income which relates to duties performed outside the UK. The relief is known as Overseas Workday Relief.    

The main changes you need to be aware of are:  

  • you will no longer need to pay any foreign employment income into a designated bank account overseas for your employees to benefit from Overseas Workday Relief— unless it relates to a tax year ending prior to 6 April 2025
  • Overseas Workday Relief will now be available for the first 4 years of UK residence, or it appears likely to you that they will have done so
  • the eligibility criteria for Overseas Workday Relief have changed, so you will need to consider whether your employee meets the revised eligibility criteria for the tax year

You may wish to make your employee aware that: 

  • foreign employment income will no longer need to be kept offshore to be eligible for Overseas Workday Relief — unless it relates to a tax year ending prior to 6 April 2025
  • Overseas Workday Relief will be subject to an annual financial limit for each qualifying year — the application for the financial limit is applied when an employee files their Self Assessment tax return

Further guidance about the new Overseas Workday Relief regime is available.  

Employees claiming Overseas Workday Relief must continue to keep the necessary records of their work overseas to correctly complete their Self Assessment tax return at the end of the year.  

Employees and migrant workers may continue to be eligible for deductions on expenses incurred when travelling to perform duties in the UK, but with qualifying new residents permitted deductions for up to four years rather than the current five years. Non-resident individuals will continue to be eligible for deductions for five years from a qualifying arrival date.

Tax treatment of double cab pickups

The tax treatment of double cab pickups (DCPUs) with a payload of one tonne or more changed this month for the purposes of capital allowances, benefit in kind and some deductions from business profits. The tax treatment of DCPUs of less than a tonne, generally classed as cars, remains unchanged.

This follows the Court of Appeal ruling that a multipurpose vehicle’s primary suitability is not determined by a fine margin, but by what it is first and foremost suitable for. Where no clear predominant suitability can be identified, the default should be that they are cars.   

As such, HMRC no longer applies the one-tonne payload test in determining whether a DCPU is primarily suited for the conveyance of goods or burden. A vehicle must be assessed as a whole at the point that it is made available to determine whether the vehicle’s construction has a primary suitability.

DCPUs, including models often referred to as extended, extra, king, or super cab pickups, commonly consist of:

  • a front passenger cab that contains a second row of seats and is capable of seating about 4 passengers, plus the driver
  • 4 doors, whether the rear doors are hinged at the front or the rear — 2 door versions are normally accepted to be vans
  • a separate cargo area behind the passenger cab

Transitional arrangements for benefits in kind

Employers that have purchased, leased, or ordered a DCPU before 6 April 2025 will be able to use the previous treatment where a DCPU with a payload of one tonne or more will be classified as a van, until the earlier of disposal, lease expiry, or 5 April 2029.

Transitional arrangements for capital allowances  

Expenditure incurred on or after 1 April 2025 for Corporation Tax purposes and 6 April 2025 for Income Tax purposes as a result of contracts entered into before those dates, and where the expenditure is incurred before 1 October 2025, are unaffected.

The current one-tonne payload test included in VAT legislation and applied for input tax recovery purposes remains unchanged.

Further information is available on:

Expanding the cash basis  

From 6 April 2024 there were changes to cash basis accounting which now make it easier for many businesses to use it. Cash basis accounting means that you only need to declare income when you have actually been paid.

These changes only apply to the cash basis for trading income — no changes are being made to the cash basis for property businesses. 

Updates to cash basis guidance pages, explaining who can use cash basis and the rules around its use, are now available.

If businesses wish to use traditional accounting (accruals basis) to report their profits for tax purposes, they will need to opt out of the cash basis when submitting their Self Assessment tax returns for the tax year 2024 to 2025 and subsequent tax years. Businesses excluded from using the cash basis should indicate this on their tax return each year by ticking the relevant box.

Capital Gains Tax — work out your adjustment for the 2024 to 2025 tax year

At the Autumn Budget 2024, the government announced changes to the main rates of Capital Gains Tax (CGT).    

For the 2024 to 2025 tax year individuals, trustees and personal representatives will need to take additional steps to calculate their CGT if they made disposals on or after 30 October 2024. This excludes:

  • residential property
  • Business Asset Disposal Relief
  • Investors Relief
  • carried interest

This will make sure the new rate of tax is correctly accounted for in the 2024 to 2025 Self Assessment return.

This will require using the adjustment boxes on the forms:

  • SA108 — Individuals Capital Gains summary page
  • SA905 — Trust and Estates Capital Gains
  • SA970 — Tax Return for Trustees of registered pension schemes

This will account for any in-year difference in tax.    

An adjustment tool is available to support individuals, trustees and personal representatives  to calculate the correct adjustment figure.

General information and customer support

HMRC’s new campaign to ‘take the hassle out of hustles’

HMRC has recently launched a new ‘Help for Hustles’ campaign to help those with side hustles get their tax right.

Side hustle is a term used to describe ways of making extra income outside of someone’s day job. It can mean anything from dog walking to digital content creation and making things to sell online.

If they are earning more than £1,000 from their side hustle annually, HMRC may consider this ‘trading’, and they might need to pay tax. This is where the new HMRC’s new campaign comes in handy.    

The campaign page features simple information for customers on how to check if they need to pay tax on their additional income and directs them towards user-friendly guidance.

We want to make sure that we are supporting people who may not be aware that they might owe tax on additional money they are earning and help them avoid any tax surprises. 

Share the campaign page link with your employees who may find the information useful if they have side hustles.

Stay alert to VAT business scams

We are reminding VAT-registered businesses to be vigilant about scams pretending to be HMRC.

When something does not seem right, do not rush into anything. Protect yourself and take your time before giving away any money or information.

You can check our top tips to help you recognise suspicious activity. It may be a scam if it:

  • rushes you
  • is threatening
  • is unexpected
  • asks for personal information like bank details
  • tells you to transfer money
  • offers a refund, tax rebate or grant

Scam emails often mimic government messages to make them appear authentic. If you are unsure about anything you have received, you may want to check the list of genuine HMRC contacts. You can also send any suspicious emails to phishing@hmrc.gov.uk. Reporting suspicious contact helps close down scams.

Further information on identifying tax scam phone calls, emails and text messages is available.

Find your National Insurance number online 

If any of your employees do not know their National Insurance number, they can use the find your National Insurance number service. While HMRC prefers employees to provide their National Insurance number as soon as possible to make sure records are accurate and complete, you can still employ someone before receiving confirmation of this, if you can confirm they are legally entitled to work in the UK. Make sure all Real Time Information submissions contain as many other personal details as possible.  

HMRC cannot provide or confirm National Insurance numbers over the telephone.

Alcohol Duty reforms 

Existing producers 

During February 2025, HMRC migrated producers approved under the previous alcohol production registrations and licenses to an Alcoholic Products Producer Approval (APPA).  

Alcoholic Products Producer Approval ID and service enrolment 

Some migrated producers have not enrolled to the Manage your Alcohol Duty online service. There are two main causes: 

  • you did not receive your letter containing your APPA ID and information on how to enrol. If you did not, email nru.alcohol@hmrc.gov.uk with the below information:
    • business name
    • registered business address 
    • postcode
    • Unique Taxpayer Reference  
  • your business is no longer trading — if this is you or you know someone who is no longer trading, ask them to let us know by emailing nru.alcohol@hmrc.gov.uk  

Manage your Alcohol Duty online service 

The Manage your Alcohol Duty online service 

 allows you, for the first time, to submit monthly returns and payments online. Making Alcohol Duty administration simpler with producers able to report and pay duty on all types of alcoholic products including beer, cider, wine, other fermented products, and spirits, on a single return. 

Enrolment requirements 

To enrol into the service, you will need your APPA ID and one of the following: 

  • business postcode from your APPA ID letter 

  • Self Assessment Unique Tax Reference or Corporation Tax Unique Tax Reference  

Once enrolled, producers will only need to send one return each month, to cover all alcoholic products across all approved premises.  

Further information 

Producers can also watch our Alcohol Duty — approvals, returns and payments recorded webinar. 

Alcohol Duty guidance is also available. You can create or access your account at HMRC Online Services.

HTML format for the Employer Bulletin    

Since September 2020, material published on GOV.UK or other public sector websites must meet accessibility standards. This is so they can be used by as many people as possible, including those with:    

  • impaired vision    

  • motor difficulties    

  • cognitive impairments or learning disabilities    

  • deafness or impaired hearing    

There is now a contents page, with links, which is fully scrollable. Articles have been put into categories under a heading which is within the introduction to make it easier to find the updates and information you are interested in.    

The HTML format does allow you (dependent upon your web browser):  

  • to print off the document should you wish to keep a paper file: 

    • select the ‘Print this page’ button underneath the contents and print to your local printer 

  • to save the document as a PDF: 

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    • on a mobile device you can select more options, then select options to be able to save as PDF    

Getting more information and sending feedback    

Make sure you are kept up to date with changes by signing up to receive our email alerts.    

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Send your feedback about this Employer Bulletin or articles you may wish to see, by email to GRP128613644@hmrc.onmicrosoft.com.    

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