HEX

File: D:/hMailServer/Data/showfile.com/admin/0F/{0F656A03-A885-43BA-B649-516C32493C50}.eml
Date: Wed, 11 Oct 2023 11:26:41 +0000
From: HMRC help and support <no.reply@advice.hmrc.gov.uk>
Reply-To: no.reply@advice.hmrc.gov.uk
To: vince@showfile.com
Subject: Important information for employers
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View in browser https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?cam=
paignkw=3Dnotrack&tid=3Dcc-1_1697023592262557741&signature=3D67C14099446EDE=
541ECDD523B63BB997=20

=20

=20

=20

Employer Bulletin

=20

=20

=20

=20

Dear customer,

The October edition of the https://www.gov.uk/government/publications/emplo=
yer-bulletin-october-2023 brings you all the latest HMRC updates and guidan=
ce to support employers, payroll professionals and agents.=20

Included in this edition are important updates, on:

=E2=80=A2

electric charging of company cars and vans at residential properties

=E2=80=A2

paying your PAYE Settlement Agreement

=E2=80=A2

reporting PAYE information in real time when payments are made early at Chr=
istmas

=E2=80=A2

new guidance for employment businesses who use umbrella companies to employ=
 workers

=E2=80=A2

overlap relief =E2=80=93 preparing for the new tax year basis

=E2=80=A2

'pay by bank account' enhancements

HMRC will continue to send you email alerts, unless you choose to unsubscri=
be.=20

Your next Employer Bulletin is in December

=E2=80=8C=E2=80=8C=E2=80=8C

2023 and we will send you an email to let you know when it is live. =20

Yours faithfully

Craig Moulden

Head of Digital and Engagement Services

=20

=20

=20

=20

https://twitter.com/hmrcgovuk=20

https://twitter.com/hmrcgovuk=20

https://www.gov.uk/=20

https://www.gov.uk/=20

https://www.youtube.com/user/HMRCgovuk=20

https://www.youtube.com/user/HMRCgovuk=20

https://community.hmrc.gov.uk/=20

https://community.hmrc.gov.uk/=20

=20

=20

Stay safe online

For more information, please search 'avoid and report internet scams and ph=
ishing' on GOV=E2=80=8B.UK.

HMRC=E2=80=99s help and support email service

To make changes to your topic subscriptions or to unsubscribe please go to =
https://subscriptions.hmrc.gov.uk/ or click on the link below. Please note,=
 by unsubscribing from this service you may continue to receive emails from=
 other HMRC services.

http://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubscribe?campaignkw=3D=
notrack&tid=3Dcc-1_1697023592262557741&unsub_type=3D1&store=3Demail&signatu=
re=3D67C14099446EDE541ECDD523B63BB997 =EF=BB=BF


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<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;border-spacing:0=
px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0);">Dear customer,</span><br><br>The October=
 edition of the <a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/Tr=
ackURLSrv?campaignkw=3Dnotrack&linkid=3D16970184911980&tid=3Dcc-1_169702359=
2262557741&signature=3D67C14099446EDE541ECDD523B63BB997" style=3D"color: rg=
b(0, 0, 255); text-decoration: none;"><span style=3D"text-decoration: under=
line; color: rgb(0, 0, 255);">Employer Bulletin</span></a> brings you all t=
he latest HMRC updates and guidance to support employers, payroll professio=
nals and agents.=C2=A0<br><br>Included in this edition are important update=
s, on:<br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: 0px =
0px 0px 20px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;line-height: 2=
0px; color: rgb(0, 0, 0); font-size: 16px;;padding-top:2px;vertical-align: =
top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;line-height: 2=
0px; color: rgb(0, 0, 0); font-size: 16px;">
<span style=3D"font-size: 16px;">electric charging of company cars and vans=
 at residential properties</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;line-height: 2=
0px; color: rgb(0, 0, 0); font-size: 16px;;padding-top:2px;vertical-align: =
top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;line-height: 2=
0px; color: rgb(0, 0, 0); font-size: 16px;">
<span style=3D"font-size: 16px;">paying your PAYE Settlement Agreement</spa=
n>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;line-height: 2=
0px; color: rgb(0, 0, 0); font-size: 16px;;padding-top:2px;vertical-align: =
top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;line-height: 2=
0px; color: rgb(0, 0, 0); font-size: 16px;">
<span style=3D"font-size: 16px;">reporting PAYE information in real time wh=
en payments are made early at Christmas</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;line-height: 2=
0px; color: rgb(0, 0, 0); font-size: 16px;;padding-top:2px;vertical-align: =
top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;line-height: 2=
0px; color: rgb(0, 0, 0); font-size: 16px;">
<span style=3D"font-size: 16px;">new guidance for employment businesses who=
 use umbrella companies to employ workers</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;line-height: 2=
0px; color: rgb(0, 0, 0); font-size: 16px;;padding-top:2px;vertical-align: =
top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;line-height: 2=
0px; color: rgb(0, 0, 0); font-size: 16px;">
<span style=3D"font-size: 16px;">overlap relief =E2=80=93 preparing for the=
 new tax year basis</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;line-height: 2=
0px; color: rgb(0, 0, 0); font-size: 16px;;padding-top:2px;vertical-align: =
top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;line-height: 2=
0px; color: rgb(0, 0, 0); font-size: 16px;">
<span style=3D"font-size: 16px;">'pay by bank account' enhancements</span><=
br>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0); text-align: left;"><br>HMRC will continue=
 to send you email alerts, unless you choose to unsubscribe.=C2=A0<br><br>Y=
our next Employer Bulletin is in December<span>=E2=80=8C=E2=80=8C=E2=80=8C<=
/span> 2023 and we will send you an email to let you know when it is live.=
=C2=A0=C2=A0<br><br><span style=3D"font-size: 16px; color: rgb(0, 0, 0); te=
xt-align: left;">Yours faithfully</span><br></span></span>
</td>
</tr>
<tr>
<td>
<table width=3D"100%" align=3D"center" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td align=3D"left">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"35%">
<tbody>
<tr>
<td class=3D"st-hide">
<img src=3D"https://content.webexcampaign.uk/assets/image/1659614158234/Cra=
ig_Moulden_16860488970012.png" alt=3D"" border=3D"0" width=3D"197.4" height=
=3D"78" style=3D"display: block; border: none; text-decoration: none; width=
: 100%; max-width: 100%;" class=3D"st-hide imgmobalign" id=3D"byqw93plyaw">
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<img width=3D"100%" height=3D"auto" border=3D"0" class=3D"set_images imgmob=
align" style=3D"display:block; border:none; text-decoration:none;" src=3D"h=
ttps://content.webexcampaign.uk/assets/image/1659614158234/Craig_Moulden_16=
860488970012.png" alt=3D"">
</div>
<!--<![endif]-->

</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">Cr=
aig Moulden<br>Head of Digital and Engagement Services<br></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
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<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
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<tr>
<td width=3D"100%">
<table style=3D"width:600px; max-width: 600px!important;" cellpadding=3D"0"=
 cellspacing=3D"0" border=3D"0" align=3D"center" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 20px; font-size: 20px !important;m=
so-line-height-rule:exactly;" height=3D"20">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

<!--[if gte mso 15]>=C2=A0<![endif]-->

</td>
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</table>
</td>
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; max-width: 600px !important; background-color=
: rgb(216, 216, 217);" cellspacing=3D"0" align=3D"center" cellpadding=3D"0"=
 border=3D"0" class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:separate;border-spacing:0=
px;">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px !important;m=
so-line-height-rule:exactly;" height=3D"15">
<!--[if !mso]><!-->
=C2=A0
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<!--[if gte mso 15]>=C2=A0<![endif]-->

</td>
</tr>
<tr>
<td>
<table width=3D"100%" align=3D"center" cellspacing=3D"0" cellpadding=3D"0" =
border=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td class=3D"social_content">
<table width=3D"100%">
<tbody>
<tr>
<td valign=3D"middle" width=3D"100%" class=3D"social-icons" align=3D"center=
" style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 10px; colo=
r: rgb(198, 198, 198); min-height: auto; line-height: 30px; background-colo=
r: rgb(216, 216, 217);">
<table style=3D"text-align:center;" width=3D"430" class=3D"social_block_res=
 tb_social" align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"=
0">
<tbody>
<tr class=3D"social_icons_tr">
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16970184911982&tid=3Dcc-1_1697023592262557741&signa=
ture=3D67C14099446EDE541ECDD523B63BB997"><img src=3D"https://content.imicam=
paign.eu/assets/image/1629879711781/hmrc-twitter_original_16305833780901.pn=
g" style=3D"display:block; border:none; text-decoration:none;" width=3D"70"=
 height=3D"50" alt=3D"Twitter" border=3D"0" id=3D"dotif7gqz37" class=3D"st-=
hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16970184911982&tid=3Dcc-1_1697023592262557741&signa=
ture=3D67C14099446EDE541ECDD523B63BB997"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.imicampaign.eu/assets/image/1629879711781/hmrc-twitter_=
original_16305833780901.png" alt=3D"Twitter"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"50">
</td>
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16970184911977&tid=3Dcc-1_1697023592262557741&signa=
ture=3D67C14099446EDE541ECDD523B63BB997"><img src=3D"https://content.imicam=
paign.eu/assets/image/1629879711781/icon-govuk_original_16305834660904.png"=
 style=3D"display:block; border:none; text-decoration:none;" width=3D"70" h=
eight=3D"50" alt=3D"GOV.UK website" border=3D"0" id=3D"03a0ltjdhevj" class=
=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16970184911977&tid=3Dcc-1_1697023592262557741&signa=
ture=3D67C14099446EDE541ECDD523B63BB997"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.imicampaign.eu/assets/image/1629879711781/icon-govuk_or=
iginal_16305834660904.png" alt=3D"GOV.UK website"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"50">
</td>
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16970184911984&tid=3Dcc-1_1697023592262557741&signa=
ture=3D67C14099446EDE541ECDD523B63BB997"><img src=3D"https://content.imicam=
paign.eu/assets/image/1629879711781/icon-youtube_original_16305837841089.pn=
g" style=3D"display:block; border:none; text-decoration:none;" width=3D"70"=
 height=3D"50" alt=3D"Youtube" border=3D"0" id=3D"pk9x5pq9y5p" class=3D"st-=
hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16970184911984&tid=3Dcc-1_1697023592262557741&signa=
ture=3D67C14099446EDE541ECDD523B63BB997"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.imicampaign.eu/assets/image/1629879711781/icon-youtube_=
original_16305837841089.png" alt=3D"Youtube"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"50">
</td>
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16970184911978&tid=3Dcc-1_1697023592262557741&signa=
ture=3D67C14099446EDE541ECDD523B63BB997"><img src=3D"https://content.imicam=
paign.eu/assets/image/1629879711781/hmrcforum_original_16305833531085.png" =
style=3D"display:block; border:none; text-decoration:none;" width=3D"70" he=
ight=3D"50" alt=3D"HMRC Forum" border=3D"0" id=3D"t1ul8tnjc3" class=3D"st-h=
ide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16970184911978&tid=3Dcc-1_1697023592262557741&signa=
ture=3D67C14099446EDE541ECDD523B63BB997"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.imicampaign.eu/assets/image/1629879711781/hmrcforum_ori=
ginal_16305833531085.png" alt=3D"HMRC Forum"></a>
</div>
<!--<![endif]-->

</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"line-height: 10px; font-size: 10px !important;m=
so-line-height-rule:exactly;" height=3D"10">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

<!--[if gte mso 15]>=C2=A0<![endif]-->

</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
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</tbody>
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</td>
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; max-width: 600px !important; background-color=
: rgb(0, 123, 133);" cellspacing=3D"0" align=3D"center" cellpadding=3D"0" b=
order=3D"0" class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;border-spacing:0=
px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-top: =
6px; padding-bottom: 6px;">
 <span style=3D"font-size: 14px;"><strong><span style=3D"color: rgb(255, 25=
5, 255);">Stay safe online</span></strong></span><br><span style=3D"color: =
rgb(255, 255, 255);">For more information, please search 'avoid and report =
internet scams and phishing' on GOV=E2=80=8B.UK.<br><br><strong><span style=
=3D"color: #ffffff; font-size: 14px;">HMRC=E2=80=99s help and support email=
 service</span></strong><br>To make changes to your topic subscriptions or =
to unsubscribe please go to <a style=3D"color: #ffffff; text-decoration: no=
ne;" href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?camp=
aignkw=3Dnotrack&linkid=3D16970184911985&tid=3Dcc-1_1697023592262557741&sig=
nature=3D67C14099446EDE541ECDD523B63BB997"><span style=3D"text-decoration: =
underline;">our email portal=EF=BB=BF</span></a> or click on the link below=
.=C2=A0Please note, by unsubscribing from this service you may continue to =
receive emails from other HMRC services.</span><br>
</td>
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<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: center; line-height: 20px; padding-bot=
tom: 6px; padding-top: 6px;">
 <span style=3D"font-size: 12px;"><span style=3D"color: rgb(255, 255, 255);=
"><span style=3D"text-decoration: underline;"></span></span><span style=3D"=
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