The latest edition of HMRC’s Employer Bulletin includes an article on end-of-year reporting, a reminder to register for payroll benefits, information about the apprenticeship levy, updates on paying HMRC, Scottish income tax and auto-enrolment, and YouTube videos, and much more, including the issues summarised below.

Details are on GOV.UK at here.

Expenses exemption – year-end reporting

Since 6 April 2016, employers have not been required to apply to HMRC for a dispensation …