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Latest guidance for employers: October 2023

Chancellor must use Autumn Statement to cement commitment to small firms

HMRC has published the latest issue of the Employer Bulletin. The October issue has information on various topics, including:

  • Electric charging of company cars and vans at residential properties
  • Paying your PAYE Settlement Agreement
  • Reporting PAYE information when payments are made early at Christmas
  • New guidance for employment businesses who use umbrella companies to employ workers
  • Overlap relief – preparing for the new tax year basis
  • ‘Pay by bank account’ enhancements.

Reference: Employer Bulletin

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