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File: D:/hMailServer/Data/showfile.com/admin/C0/{C075A366-AE94-4348-9D42-6EF55EDF106D}.eml
Date: Wed, 27 Mar 2024 11:28:33 +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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Message-ID: <010b018e7fab41f1-dd55fcb7-26d5-489f-8b5d-8b89323f3acf-000000@eu-west-2.amazonses.com>
Feedback-ID: 1.eu-west-2.Plldu1YaUeB5Gu8BG1AFMvWbDvYykr8wY6G3Sxd5IyE=:AmazonSES

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View in browser https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?cam=
paignkw=3Dnotrack&tid=3Dcc-1_1711538578096438701&signature=3D40C514A55AA5FC=
66D79E07B296DE12A4=20

=20

=20

=20

Dear customer,

The March edition of the https://www.gov.uk/government/publications/employe=
r-bulletin-march-2024 brings you all the latest HMRC updates and guidance t=
o support employers, payroll professionals and agents.=20

Included in this edition are important updates on:

=E2=80=A2

PAYE Settlement Agreement payment

=E2=80=A2

reporting expenses and benefits for the tax year ending 5

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

April 2024

=E2=80=A2

mandating the payrolling of benefits in kind from April

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

2026

=E2=80=A2

PAYE tax calculator

=E2=80=A2

basis period reform =E2=80=93 reporting on a tax year basis

=E2=80=A2

claiming tax relief on work related expenses =E2=80=93 don=E2=80=99t get ca=
ught out by bad tax advice

HMRC will continue to send you email alerts unless you choose to unsubscrib=
e.

Your next Employer Bulletin is in June=E2=80=8C=E2=80=8C=E2=80=8C 2024 and =
we will send you an email to let you know when it is live.

Yours faithfully

HM Revenue and Customs

=20

=20

=20

=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

https://twitter.com/hmrcgovuk=20

https://twitter.com/hmrcgovuk=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 app

You can download the HMRC app on your mobile to get information about your =
tax, income, tax codes, National Insurance and any benefits paid by HMRC. h=
ttps://subscriptions.hmrc.gov.uk/ or click on th

e link below. Please note, by unsubscribing from this service you may conti=
nue to receive emails from other HMRC services.

http://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubscribe?campaignkw=3D=
notrack&tid=3Dcc-1_1711538578096438701&unsub_type=3D1&store=3Demail&signatu=
re=3D40C514A55AA5FC66D79E07B296DE12A4=20


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<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-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 March e=
dition of the <a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/Trac=
kURLSrv?campaignkw=3Dnotrack&linkid=3D17115364201646&tid=3Dcc-1_17115385780=
96438701&signature=3D40C514A55AA5FC66D79E07B296DE12A4" style=3D"color: rgb(=
0, 0, 255); text-decoration: none;"><span style=3D"text-decoration: underli=
ne; color: rgb(0, 0, 255);">Employer Bulletin</span></a> brings you all the=
 latest HMRC updates and guidance to support employers, payroll professiona=
ls and agents.=C2=A0<br><br>Included in this edition are important updates =
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;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth: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;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">PAY=
E Settlement Agreement payment</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;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth: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;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">rep=
orting expenses and benefits for the tax year ending 5<span>=E2=80=8C=E2=80=
=8C=E2=80=8C</span> April 2024</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;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth: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;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">man=
dating the payrolling of benefits in kind from April<span style=3D"text-ali=
gn: left;">=E2=80=8C=E2=80=8C=E2=80=8C</span> 2026</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;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth: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;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">PAY=
E tax calculator</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;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth: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;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">bas=
is period reform =E2=80=93 reporting on a 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;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth: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;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">cla=
iming tax relief on work related expenses =E2=80=93 don=E2=80=99t get caugh=
t out by bad tax advice</span><span style=3D"font-size: 16px; color: rgb(0,=
 0, 0); text-align: left;"><br></span>
</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);"><br>HMRC will continue to send you email=
 alerts unless you choose to unsubscribe.<br><br>Your next Employer Bulleti=
n is in June=E2=80=8C=E2=80=8C=E2=80=8C 2024 and we will send you an email =
to let you know when it is live.<br><br>Yours faithfully<br>HM Revenue and =
Customs</span><br></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
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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">
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0" border=3D"0">
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<td id=3D"flexiblock">
<table style=3D"width: 600px; background-color: rgb(0, 134, 112); max-width=
: 600px !important;" 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: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">
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</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(0, 134, 112); border-color: rgb(0, 134, 112);">
<table style=3D"text-align:center;" width=3D"460" 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"34">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"34">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17115364201642&tid=3Dcc-1_1711538578096438701&signa=
ture=3D40C514A55AA5FC66D79E07B296DE12A4"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1659613276137/GOVUK2_cut_16988454600130.png" style=
=3D"display:block; border:none; text-decoration:none;" width=3D"34" height=
=3D"40" alt=3D"GOV.UK website" border=3D"0" id=3D"s9j3hbzskrq" 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=3D17115364201642&tid=3Dcc-1_1711538578096438701&signa=
ture=3D40C514A55AA5FC66D79E07B296DE12A4"><img width=3D"40" height=3D"40" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.webexcampaign.uk/assets/image/1659613276137/GOVUK2_cut_=
16988454600130.png" alt=3D"GOV.UK website"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"38">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"38">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17115364201650&tid=3Dcc-1_1711538578096438701&signa=
ture=3D40C514A55AA5FC66D79E07B296DE12A4"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1659613276137/YouTube_cut_16988451670129.png" style=
=3D"display:block; border:none; text-decoration:none;" width=3D"38" height=
=3D"40" alt=3D"YouTube" border=3D"0" id=3D"8gkv1o3ypph" 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=3D17115364201650&tid=3Dcc-1_1711538578096438701&signa=
ture=3D40C514A55AA5FC66D79E07B296DE12A4"><img width=3D"40" height=3D"40" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
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</div>
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</td>
<td class=3D"spacetd" width=3D"60">
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<td valign=3D"middle" width=3D"178">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"178">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17115364201643&tid=3Dcc-1_1711538578096438701&signa=
ture=3D40C514A55AA5FC66D79E07B296DE12A4"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1632820892113/hmrccommunityforums_16978005155602.pn=
g" style=3D"display:block; border:none; text-decoration:none;" width=3D"178=
" height=3D"40" alt=3D"HMRC Community Forums" border=3D"0" id=3D"kkfbzcbdq0=
c" class=3D"st-hide"></a>
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</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=3D17115364201643&tid=3Dcc-1_1711538578096438701&signa=
ture=3D40C514A55AA5FC66D79E07B296DE12A4"><img width=3D"178" height=3D"40" b=
order=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
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tyforums_16978005155602.png" alt=3D"HMRC Community Forums"></a>
</div>
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</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"30">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"30">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17115364201647&tid=3Dcc-1_1711538578096438701&signa=
ture=3D40C514A55AA5FC66D79E07B296DE12A4"><img src=3D"https://content.webexc=
ampaign.uk/assets/image/1659613276137/X_cut_16988450460127.png" style=3D"di=
splay:block; border:none; text-decoration:none;" width=3D"30" height=3D"40"=
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</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=3D17115364201647&tid=3Dcc-1_1711538578096438701&signa=
ture=3D40C514A55AA5FC66D79E07B296DE12A4"><img width=3D"40" height=3D"40" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
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450460127.png" alt=3D"X"></a>
</div>
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</td>
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</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
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<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]><!-->
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
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<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; background-color: rgb(216, 216, 217); max-wid=
th: 600px !important;" cellspacing=3D"0" align=3D"center" cellpadding=3D"0"=
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<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: =
10px; padding-bottom: 6px;">
 <span style=3D"font-size: 18px; color: rgb(0, 0, 0);"><strong>Stay safe on=
line</strong></span><br><span style=3D"color: rgb(0, 0, 0);"><span style=3D=
"font-size: 16px;">For more information, please search 'avoid and report in=
ternet scams and phishing' on GOV=E2=80=8B.UK.<br><br><span style=3D"font-s=
ize: 18px; color: #000000;"><strong>HMRC app</strong></span><br>You can dow=
nload the HMRC app on your mobile to get information about your tax, income=
, tax codes, National Insurance and any benefits paid by HMRC. <a href=3D"h=
ttps://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotra=
ck&linkid=3D17115364201648&tid=3Dcc-1_1711538578096438701&signature=3D40C51=
4A55AA5FC66D79E07B296DE12A4" style=3D"color: rgb(0, 0, 0); text-decoration:=
 none;"><span style=3D"text-decoration: underline;">Find out</span></a><spa=
n style=3D"color: rgb(0, 0, 0);">=EF=BB=BF</span> what the app can do and h=
ow to download it on GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK.<br><br></span><span=
 style=3D"font-size: 18px;"><strong>HMRC=E2=80=99s help and support email s=
ervice</strong></span><br><span style=3D"font-size: 16px;"><span style=3D"c=
olor: rgb(0, 0, 0);">To make changes to your topic subscriptions or to unsu=
bscribe please go to <a style=3D"color: rgb(0, 0, 0); text-decoration: none=
;" href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D17115364201651&tid=3Dcc-1_1711538578096438701&signa=
ture=3D40C514A55AA5FC66D79E07B296DE12A4"><span style=3D"text-decoration: un=
derline;">our email portal</span></a> or click on th</span>e link below.=C2=
=A0Please note, by unsubscribing from this service you may continue to rece=
ive emails from other HMRC services.</span></span><br>
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<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: 10px;">
<div>
<span style=3D"color: rgb(0, 0, 0); font-size: 16px;"><a href=3D"https://hm=
rc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=
=3D17115364201644&tid=3Dcc-1_1711538578096438701&signature=3D40C514A55AA5FC=
66D79E07B296DE12A4" style=3D"color: rgb(0, 0, 0); text-decoration: none;"><=
span style=3D"text-decoration: underline;">HMRC Privacy Notice</span></a> =
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