Employer Bulletin: December 2025
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Documents
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HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them.
The December edition of Employer Bulletin includes articles on:
Changeschanges take effect 6 April 2026 — prepare for new PAYE responsibilities in labour supply chainsClarifyingclarifying theOptionaloptionalRemunerationremunerationArrangementarrangement rules at section 228AITEPAIncome Tax Earnings Pension Act (ITEPA)Importantimportant update regarding tax refundsPayrollingpayrolling of benefits in kind- Employment Rights Bill autumn consultations
Tell ABAB surveytell ABAB survey report — now live
You can register for HMRC’s employer email alert service to receive emails from HMRC which tell you when the latest issue is available.
You can read the bulletin on screen or print it off. It’s compatible with most screen reading software packages.
Updates to this page
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Amendments made to the clarifying the optional remuneration arrangement rules at section 228A Income Tax Earnings Pension Act (ITEPA) article. Information added to improve clarity that the article is about grocery schemes, who saves National Insurance contribution and the inclusion of credit cards as non cash vouchers.
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Added translation
Update history
2025-12-19 12:05
Amendments made to the clarifying the optional remuneration arrangement rules at section 228A Income Tax Earnings Pension Act (ITEPA) article. Information added to improve clarity that the article is about grocery schemes, who saves National Insurance contribution and the inclusion of credit cards as non cash vouchers.
2025-12-10 10:00
Added translation