Employer Bulletin: December 2025
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Documents
Details
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:
- changes take effect 6 April 2026 — prepare for new PAYE responsibilities in labour supply chains
- clarifying the optional remuneration arrangement rules at section 228A Income Tax Earnings Pension Act (ITEPA)
- important update regarding tax refunds
- payrolling of benefits in kind
- Employment Rights Bill autumn consultations
- tell 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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Updated the Welsh version to mirror changes in English version. In the article 'Clarifying the optional remuneration arrangement rules at section 228A Income Tax Earnings and Pensions Act (ITEPA)' , Section 62 ITEPA corrected to Section 69A ITEPA.
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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