Latest guidance for employers

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

•         PAYE Settlement Agreement calculations 2024 to 2025

•         Organised labour fraud — the supply of labour through Employment Intermediaries

•         Mandating the reporting of Benefits in Kind and expenses through payroll software

•         Spotlight 68 — using prepaid debit cards for profit extraction to reduce profits and disguise income

•         Future changes to Statutory Sick Pay

•         Parents of teens reminded to go online to extend their Child Benefit claim.