The latest Employer Bulletin has been published by HMRC.
This month’s topics include: reporting Pay As You Earn (PAYE) in real time, Optional Remuneration Arrangements, tax codes, PAYE penalties, PAYE Settlement Agreements, expenses exemption and the apprenticeship levy.
The Bulletin also includes information on GCSE exam results in England. From 24 August 2017, English and maths will be graded 9 to 1 rather than A* to G, with 9 being the highest grade. Grades 4 and above are recognised as a ‘standard pass’. In preparation for the change, employers may want to update their relevant recruitment materials, training and practices.
