Guidance

February 2026 issue of the Employer Bulletin

Published 11 February 2026

Introduction

In this month’s edition of the Employer Bulletin there are important updates and information on:

PAYE

Tax updates and changes to guidance

General information and customer support 

HMRCs support for customers who need extra help

HMRCs principles of support for customers who need extra help set out our commitment to support customers according to their needs and underpin the HMRC Charter.

Find out how to get help and the extra support available.

PAYE

Basic PAYE Tools — new release

Basic PAYE Tools (BPT) is free payroll software from HMRC for businesses with fewer than 10 employees. 

An update to the BPT will be released at the end of March to support the 2026 to 2027 tax year. It is important that you update and use version 26.0 from 6 April 2026.

To update or check for updates you should select ‘Check now’ in the update section of settings in the tool. It is also recommended that you should set the automatic update to ‘Yes’. 

As a new customer, before you can use BPT to run your payroll, you must have registered for online PAYE as instructed in your new employer letter. 

Further information and help on how to download BPT is available.

Taxed Award Scheme

Third party companies may be engaged to provide non-cash incentive awards such as benefits or non-cash vouchers to employees on behalf of their employer. 

Tax and Class 1A National Insurance is due on any such awards. If you are a provider of such awards, you should use a Taxed Award Scheme (TAS) to make a payment to HMRC which covers the tax liability due on awards you make.

Employees must report the award on their tax return. They must be provided with the grossed-up value of the award and the tax paid on it so they can do this. It is unlikely they will have to pay any further tax if a TAS covers their award, unless they are liable to pay tax at a higher rate and the TAS only covers the basic rate. 

The Incentive Award Unit deals with all aspects of a TAS, including the valuation of awards and the type of contractual arrangement. Further details on how to contact the Incentive Award Unit is available online. 

A TAS for awards given in the 2025 to 2026 tax year must be agreed by 6 July 2026.

Upcoming State Pension age changes — impact on payroll operation

From 6 April, the State Pension age for men and women will increase from 66 to 67 years. 

The increase will be phased in over the course of two years, meaning that people born between 6 April 1960 and 5 March 1961 will reach their State Pension age at 66 years and a specified number of months.

Use the State Pension age calculator to find the date when your employees will reach State Pension age.

If you have employees born between 6 April 1960 and 5 March 1961 you should check the date at which they reach State Pension age so you can update their National Insurance category letter at the correct time — the first payment date after they have reached State Pension age.

You must carry on reporting the original category letter year-to-date information separately from the updated category letter information until the end of the tax year, as you would for any other mid-year category letter change.

More information on what to do when an employee reaches State Pension age can be found online. 

Payrolling benefits in kind — important dates

HMRC is reminding employers of an important deadline as part of preparations for reporting benefits in kind (BiKs) in real time, as outlined in the interim guidance Mandatory payrolling of benefits in kind and expenses. 

This guidance, published alongside the Autumn Budget 2025, helps stakeholders understand the upcoming changes and prepare for mandatory payrolling of most BiKs which you must do from April 2027. Guidance will be updated regularly to include further details. 

Voluntary payrolling deadline 5 April 2026

The deadline to register for voluntarily payrolling of BiKs in the 2026 to 2027 tax year is 5 April 2026. Employers wishing to payroll BiKs for the first time should make sure they complete the registration process before the start of the next tax year. Voluntary registration is not possible once the tax year has begun. 

From 6 April 2026, the current voluntary registration tool will close. This change reflects the move to mandatory payrolling for most BiKs from the 2027 to 2028 tax year onwards. Under the new process, most employers will not need to register for voluntary payrolling because payrolling will be mandatory for most BiKs. 

Mandatory payrolling of benefits in kind and expenses 

HMRC continues to work closely and discuss the changes with stakeholders to ensure they are clear, practical, and as easy to implement as possible. Further updates to guidance will be issued based on feedback, and we remain committed to ongoing engagement. 

To help businesses get ready, interim guidance and technical specifications have been published much earlier than usual. We will provide more details as we continue to develop policy and receive feedback. 

Employers are encouraged to review the interim guidance Mandatory payrolling of benefits in kind and expenses which provides a timeline of future updates and delivery.

Loans and living accommodation 

The guidance also sets out additional plans to make payrolling of employment-related beneficial loans and living accommodation a voluntary process in the 2027 to 2028 tax year.

A new registration service will be introduced for those employers wishing to voluntarily payroll employment-related beneficial loans and living accommodation. Details will be provided later this financial year. 

Reporting expenses and benefits for the tax year ending 5 April 2026

P11D and P11D(b) deadlines

For those employers who do not yet payroll expenses and benefits, the deadline for reporting P11D(b) Class 1A National Insurance contributions, P11D expenses, and benefits in kind provided in the 2025 to 2026 tax year, is 6 July 2026.

All P11Ds and a P11D(b) for the 2025 to 2026 tax year must be filed online and at the same time.

Late submission may result in a penalty. HMRC charge penalties on a monthly basis and issue penalty notices each quarter until a return is received.

Common errors on P11D submissions 

When submitting car data on your P11D submissions, make sure you correctly record: 

• the date the car was first registered

• the fuel type 

• the CO2 emission figure — for fully electric cars you need to put a zero

• the zero-emission mileage figure when the CO2 is between 1 and 50g per km

• the engine size (cc)

• a figure in the cash equivalent box

• a figure in the cash equivalent box when you have a figure in the total cash equivalent or amount forgone on all cars

When submitting information about beneficial loans, make sure you correctly record:

• a figure in the cash equivalent or relevant amount of loans after deducting any interest paid

• dates the loan was made available in the “from” and “to” boxes

If you provide joint beneficial loans to your employees, remember to divide the total cash equivalent figure by the number of employees on the joint beneficial loan and use this final figure to complete the cash equivalent for each employee on their P11D before you file your returns. 

If the final cash equivalent figure is nil, record this as £0.00 on the P11D before submission.

If you make a mistake

If you make a mistake and need to submit an amendment, be aware that HMRC no longer accepts paper amendments. Refer to Expenses and benefits for employers which provides guidance and forms for correcting P11D and P11D(b) errors. 

Student loans — reminder of new Plan 5 for 2026 to 2027 tax year

Employers are reminded that from 6 April 2026 a new student loan, Plan 5, will be introduced into repayment for the first time.

Plan 5 will be operated and collected in the same way as current plan types 1, 2 and 4.

Employers will begin receiving student loan start notices in March 2026 from HMRC for all borrowers due to go into repayment from April 2026, which includes all new Plan 5 borrowers. The start notice will indicate the loan and plan type which should be collected.

As communicated in the December 2025 Employer Bulletin the Starter Checklist, both online and PDF, will be updated in March 2026 to include Plan 5.

More information on the starter checklist for PAYE is available.

Employers are encouraged to advise any employees who do not know what plan they are repaying, that they can find out by logging into their online student loan account.

You can also refer them to manage your student loan balance for more guidance. 

Until 5 April 2026, where employers are still uncertain what plan to use, they should use Plan 1 until a start notice is received. However, from 6 April 2026 this default plan will change to Plan 5.

Where employees have selected more than one plan, employers should start deductions using the plan with the lowest repayment threshold.

Ahead of the student loan and postgraduate loan repayment guidance for employers being updated on 6 April 2026 when the changes take effect, employers are also reminded that the new annual thresholds will be:

• Plan 1 — £26,900
• Plan 2 — £29,385
• Plan 4 — £33,795
• Plan 5 — £25,000
• Postgraduate loan — £21,000

Deductions rates from 6 April 2026 for Plans 1, 2, 4 and 5 remain at 9% and postgraduate loan remains at 6% for any earnings above the respective thresholds.

Electronic payment deadline falls on a weekend

The electronic payment deadlines fall on a Sunday on 22 February 2026 and 22 March 2026. To make sure your payment for these months reaches us on time, you need to have funds cleared into HMRC’s account by 20 February 2026 and 20 March 2026, unless you are able to arrange a Faster Payment.

It is your responsibility to make sure your payments are made on time. If your payments are late, you may be charged a penalty.

Check your bank or building society’s single transaction daily value limits and cut-off times well in advance of making your payment. Make sure you know when to initiate your payment, so it reaches HMRC on time. 

Further information on pay employers’ PAYE is available.

End of year reporting

It is time to prepare for making your last Full Payment Submission (FPS) or Employer Payment Summary (EPS) of the year. Your last FPS or EPS of the year, up to and including 5 April 2026, needs to include an indicator that you are making the final submission. This tells us you have sent us everything you expected to send, and we can finalise our records for you and your employees.

Some commercial payroll software will not let you put the indicator on an FPS. If that is the case, send your last FPS and then send an EPS with the indicator ticked. You can also send an EPS with the indicator ticked if you forgot to put the indicator on your last FPS submission for the tax year.

You also need to prepare to give your employees a P60 if they are in your employment on 5 April 2026. This information must be provided to the employee by 31 May 2026.

If you are not going to pay anyone again this tax year, remember to send an EPS with the indicator ticked to show you did not pay anyone in the final pay period and it is the final submission. You have until 19 April 2026 to do this.

If you have not filed by 11 April 2026, you will receive a reminder notification from the Generic Notification Service.

Introduction of new miscarriage entitlement and day-one rights for Parental Bereavement Leave and Pay in Northern Ireland

The Department for the Economy in Northern Ireland intends to introduce significant changes to Parental Bereavement Leave and Pay. These changes will apply to parents who suffer the loss of a child under the age of 18, including stillbirth from 24 weeks of pregnancy, and now extends to miscarriage entitlement, which includes both spontaneous loss and specified medical interventions.

From 6 April 2026, these changes will apply to Northern Ireland employees only.

New eligibility for miscarriage 

Employees who experience a miscarriage, or who have a defined connection to a woman who has experienced a miscarriage, will now be entitled to Parental Bereavement Leave and Pay, ensuring support during this difficult time.

Like the existing arrangements for Parental Bereavement Leave and Pay, there will be no medical evidence requirements placed upon the employee. In order to be eligible for Statutory Parental Bereavement Pay, a bereaved employee will need to provide minimal evidence in the form of a written self-declaration that they meets any eligibility conditions for pay, together with confirmation of the name of the person claiming, and the date on which the miscarriage occurred, or was discovered to have occurred by the woman who experienced it.

Statutory Parental Bereavement Pay becomes a day one right 

All cases of entitlement will qualify for Statutory Parental Bereavement Pay from the first day of employment, removing previous service and reliance on actual earnings.

Employees can rely on either their actual earnings or expected earnings based on reasonable assumptions, ensuring that no employee is left unsupported at a time when compassion and understanding are essential to their welfare. 

Employers should be aware that:

• cases where entitlement was gained before 6 April 2026 will continue under the existing rules
• the right for miscarriage entitlement is not retrospective and will not apply to miscarriages which occurred or were discovered before 6 April 2026
• all rights and entitlements currently available under Parental Bereavement Leave and Pay will be extended without exception to cases where eligibility arises due to miscarriage discovered on or after 6 April 2026

Cars provided for private usage in the automotive sector

Who is likely to be affected

Employers in the automotive sector who allow employees to use test cars for personal use.

Cars tested by engineers

Car and car component manufacturers often need to test cars under a range of different conditions. 

‘Testing’ means the car is being used by a test engineer in a documented research project by the car or component manufacturer. The results must be monitored and written down for this to be classed as a research program.

If the testing takes place during work hours and there is no private use involved, it will not be a taxable benefit.

However, if test engineers determine that the best way to test the car is during private journeys then the primary reason for driving the car must be to conduct testing and any private use must be clearly secondary.

If these conditions are met, the use will not be treated as a taxable benefit.

If the cars are also used for personal reasons, then car and fuel benefit charges will apply. This could include taking the car home for the weekend or using it on a holiday. This applies whether the driver is a test engineer or any other type of employee.

Further information on car benefit special cases is available.

Cars used by salespeople

For salespeople and service staff, a car can be a tool of the trade. HMRC has not introduced special arrangements for private use, with one small exception that applies when a salesperson takes the car home, for the purpose of:

• picking up a car from a customer
• dropping off a car to a customer
• arranging servicing for the car

In these circumstances, no car or fuel benefit tax is chargeable further details are available at EIM23810.

If the car is available for private use, then car and possibly fuel benefit will apply. This could include using it to drive home or taking it for the weekend or on a holiday.

More Information

Some employers in the automotive sector might not be reporting car and fuel benefits. We want to help you get it right.

EIM23800 — Car benefit: special cases: employees in the motor industry has further information on:

• car benefit — special cases

• test and experiment cars

• demonstration and courtesy cars

Tax updates and changes to guidance

Transferring a business out of a company guidance publication

HMRC has published new guidance on transferring a business out of a company disincorporation.

The guidance sets out the tax implications you should consider when a company’s business and assets are moved to its shareholders, who then operate as sole traders or a partnership.

The guidance covers:

• tax considerations for the company, including Corporation Tax, PAYE and VAT
• tax considerations for shareholders, including Income Tax, Capital Gains Tax and Stamp Duty 

Voluntary National Insurance contributions abroad

At Budget 2025 the government announced there would be changes to Voluntary National Insurance contributions abroad.

From April 2026 for tax years 2026 to 2027 onwards, the option to pay voluntary Class 2 National Insurance contributions for periods abroad will be removed. New Class 3 National Insurance contributions applications for periods abroad will require 10 years’ continuous UK residency or National Insurance contributions. If you have workers abroad, inform them of the changes coming into effect from April 2026 and equip your workers with the knowledge they need to make informed decisions.

The changes do not affect the ability of anyone to purchase voluntary National Insurance contributions for tax years prior to 2026 to 2027.

HMRC encourages employers to review the voluntary National Insurance contributions for periods abroad from April 2026 guidance.

Further details and guidance will be published at a later date.

The changes are being made to ensure that individuals building a State Pension from outside of the UK have a sufficient link to the UK and are paying a fair price to do so. A wider review of Voluntary National Insurance contributions policy is planned to ensure the system is fair and fit for purpose. 

National Insurance contributions relief for hiring veterans

At Budget 2025, the government announced the final extension of the employers’ National Insurance contributions relief for hiring qualifying veterans. The relief will continue for 2 more years from April 2026 until April 2028. Employers will not pay employer National Insurance contributions on earnings up to the veteran’s upper secondary threshold of £50,270 for the first year of a veteran’s civilian employment. 

Read information on how to claim National Insurance contributions relief for veterans as an employer. 

Operational activity following the publication of the government’s response to the 2025 independent review of the Loan Charge

The final report of the independent Loan Charge Review 2025 including the government’s response has been published. 

The government has accepted all but one of their recommendations, and in some areas has gone further. The government believes that what has been announced needs to be a decisive break with what has gone before. Legislation has been included in the Finance Bill to provide for a new settlement offer which Government intends will maximise the opportunity for individuals to come forward and settle. 

For people who have yet to settle with HMRC, a new settlement opportunity will be introduced that will substantially reduce the amount that individuals have to pay, particularly those with the lowest liabilities, typically those on the lowest incomes. If they decide to settle, most individuals could see reductions of at least 50% in what they have to pay to settle their loan charge liabilities. About 30% of individuals affected may, dependant on their individual circumstances, be able to settle without having to pay anything.

The new settlement opportunity is open to anyone with outstanding loan charge liabilities, including employers.

HMRC is working to deliver the new settlement opportunity, quickly, so that people with loan charge liabilities can finalise them and move on. Legislation is included in the Finance Bill currently before Parliament, to be followed shortly with Treasury regulations setting out the detail. HMRC began contacting customers to notify them of eligibility in January 2026.

The Loan Charge operational activity page gives further detail on the settlement opportunity and what you can do while you wait for us to review your arrangements. 

UK — India Double Contributions Convention

The UK and India have reached an agreement on social security contributions, known as National Insurance contributions in the UK, for employees moving between the UK and India. The agreement, which is a Double Contributions Convention (DCC), will come into effect by summer 2026.

The UK already has similar agreements in place with countries including Canada, Japan, South Korea, Norway, Switzerland and the USA, as well as the 27 EU Member States.

The DCC ensures that employees moving between the UK and India will only have to pay social security contributions in one country at a time. Employees from one country who are sent to work temporarily in the other country for up to three years will continue to pay contributions in their home country. The DCC also contains specific rules for mariners and aircrew.

Employers with employees going to, or coming from, India should check the terms of the DCC to determine where they will be liable to pay social security contributions. The DCC will be published on GOV.UK shortly.

Employees who will remain liable to UK National Insurance whilst working in India, or their employers, should apply to HMRC for certificates of coverage using the online CA9107 form. These certificates confirm that an employee will continue to pay National Insurance contributions in the UK and will not be liable to pay social security contributions in India.

Guidelines for Compliance — Help with Investment Zones — GfC15 

HMRC has recently published new Guidelines for Compliance — Help with Investment Zones — GfC15.

Investment Zones are areas across the UK, where central and local government will work with business and local partners to create the conditions for investment and innovation.

Businesses operating in Investment Zones can access a variety of incentives, including tax advantages. These include reduced National Insurance contributions, relief from Stamp Duty Land Tax, and enhanced capital allowances for eligible investments.

These guidelines are primarily for customers who have business premises in an Investment Zone, or are considering doing business within one. However, they will also be useful to Investment Zone governing bodies and professional bodies that advise clients on Investment Zones.

They provide practical support by:

• explaining the tax reliefs available within Investment Zones
• highlighting areas where HMRC is identifying errors
• encouraging compliance by clarifying areas of uncertainty
• helping customers reduce the risk of incorrectly claiming tax reliefs
• advising on what records and evidence should be retained
• explaining what to do if a mistake is made

Guidelines for Compliance are part of HMRC’s ongoing commitment to publishing practical support for customers. Guidelines are designed to complement existing HMRC guidance by clarifying our position in complex, widely misunderstood, or novel areas of the tax rules.

More information on Guidelines for Compliance, including our other publications is available.

General information and customer support

Implementation of the Employment Rights Act 2025 

The Employment Rights Bill became law in December 2025 and is now the Employment Rights Act 2025.

Employers should start getting ready now for changes that are happening from February 2026 onwards.

The government has launched new employment rights: guidance for businesses and workers on the business.gov.uk website which provides clear timelines and information about the changes.

The act will be delivered in phases to ensure that employees and employers have time to plan and prepare.

The first measures, which repeal the Strikes (Minimum Service Levels) Act 2023, have already come into effect, and in February 2026 parts of the Trade Union Act 2016 will be repealed.

Important changes from April 2026

• Statutory Sick Pay — further details are available in the Statutory Sick Pay article in this Employer Bulletin edition
• Paternity Leave and Unpaid Parental Leave — existing entitlements will be available from ‘Day 1’ of employment
• launch of the Fair Work Agency — a new agency will be set up to bring employment rights enforcement into one place

Consultations

As part of our ongoing commitment to ensuring this act delivers for workers and businesses alike, we are consulting on some of the detail in the act.

Make Work Pay provides a full list of the live consultations

Statutory Sick Pay changes — what employers need to know

From 6 April 2026 the Employment Rights Act 2025 introduces two major changes to Statutory Sick Pay (SSP).

Removal of the Lower Earnings Limit

All eligible employees will be entitled to SSP regardless of income. SSP will be paid at 80% of normal weekly earnings or the uprated weekly flat rate of £123.25, whichever is lower.

Removal of the Waiting Period

SSP will be paid from the first full day of sickness absence, not from day four.

These changes make SSP more accessible and remove barriers for lower-paid employees, and will apply across the United Kingdom, including Northern Ireland. The relevant legislation will apply as to when the sickness absence took place. Absences starting before 6 April 2026 will follow the current system to determine eligibility and payment. Absences starting on or after 6 April 2026 will use the new rules, unless otherwise outlined in legislation. 

Get ready for SSP changes

HMRC has shared technical guidance, including on transitional protections with software developers and payroll providers to help them prepare for these changes. You may wish to discuss these changes with your payroll provider.

Make sure your payroll systems are ready and staff understand the new rules.

Guidance on SSP for employers and employees will be updated in due course. Wider guidance on the Employment Rights Act is available on Business.gov.uk.

Next steps

• confirm your payroll provider is prepared
• watch for GOV.UK updates ahead of April 2026
• share this bulletin with HR and line managers

For queries about SSP changes, email SSP.Team@DWP.gov.uk.

Protect your contractors from tax avoidance 

If you have contractors working for you through umbrella companies, you can share HMRC’s new, eye-catching ‘don’t get caught out’ campaign’ to help protect them from tax avoidance.

Look closely and you will see that our campaign creatures are used to encourage contractors to look twice and spot the signs of tax avoidance schemes

Contractors can make informed and compliant choices by using our:

• online guides to learn how to spot tax avoidance schemes
• interactive tools to check payslips and contracts to confirm the right amount of tax is being paid
• real life stories of people caught out by tax avoidance
• explainer You Tube video on how umbrella companies work and the risks to contractors
• signposts for how to get help and support to report or leave a scheme

Contractors can also review our list of published named tax avoidance schemes and their promoters. Importantly, it is not an exhaustive list and HMRC never approves such schemes, no matter what some promoters claim.

Use HMRC’s campaign resources on Frontify in your newsletters, websites, and social media channels. Amplify the message further by engaging with HMRC’s posts on Facebook, LinkedIn, and X. 

Every share helps protect more people from bad tax advice. 

Claim your tax refund in minutes

We may have contacted you or your employees recently about a tax refund.

For most PAYE customers, HMRC no longer issue tax refunds automatically by cheque, but we now offer more ways for you to claim.

Last year, over 730,000 refunds went unclaimed, with the average refund worth £855.

Encourage your employees to check the HMRC App today and make sure they get what they are owed.

The quickest and easiest way to claim your refund, or to check if you are due one, is through the HMRC app. Here’s how you can do it:

1. Open the HMRC App and navigate to the ‘Pay As You Earn (PAYE)’ section.

2. If you are due a refund, you will see a green ‘Claim’ button showing the amount owed.

3. Tap to claim and your refund will be paid directly into your bank account within one week.

If you are not signed up for HMRC’s online services you can still claim your tax refund. 

You will need your P800 reference number from your tax calculation letter and National Insurance number ready. 

Tax code changes for winter payment recovery

Last year the eligibility criteria for Winter Fuel Payments in England, Wales and Northern Ireland and the Pension Age Winter Heating Payment in Scotland were expanded so that more pensioners would be eligible.

If an individual has a total income of over £35,000, HMRC will recover their winter payment through the tax system. A charge to Income Tax will apply that is equal to the full value of the payment received. The tax charge will apply in all parts of the UK.

From April 2026, HMRC will be automatically adjusting the tax code of any customers who need to repay their winter payment through PAYE. No further action is required, and they will receive a notification in early April 2026 to tell them that HMRC have changed their PAYE tax code.

In February 2026, customers may receive a notification of their tax code for the 2026 to 2027 tax year which does not yet include adjustments for their winter payment. They do not need to take any action and should receive an updated tax code, which includes recovery of their winter payment, in early April 2026.

Your employees who file a Self Assessment return will need to include the 2025 winter payment on their 2025 to 2026 tax return, due by 31 October 2026 if a paper return, or 31 January 2027 if filed online.

Employers and those operating pension schemes do not need to take any specific or different payroll actions — you will receive the information as part of the coding notices in early April 2026.

More information for customers who need to repay their winter payment, including a calculator to help them check if their income will be over £35,000 is available.

Customers who expect their total individual income to be over £35,000 can choose to opt out of receiving future winter payment from April 2026. More information on Winter Fuel Payment for customers in England, Wales or Northern Ireland is available. Further information on how Pension Age Winter Heating Payment works in Scotland is available on Scottish government website.

Administrative Burdens Advisory Board annual report 2025 — now live

The Admin Burdens Advisory Board (ABAB) is an independent body representing small business. ABAB challenges HMRC on its performance, from a small business perspective, providing robust scrutiny against key initiatives, such as Making Tax Digital and improving customer experience.

ABAB are passionate about listening to and understanding the needs of the small business community. Board members come from a range of businesses and professions, and their goal is to support HMRC to make the tax system quicker and simpler for small businesses.

The ABAB annual report 2025 marks a significant milestone in the board’s ongoing commitment to supporting small businesses and improving the tax system. This publication showcases a year of dedicated engagement between ABAB and HMRC to gather insight and challenge HMRC, culminating in a comprehensive account of ABAB’s impact and achievements. 

HTML format of Employer Bulletin

Since September 2020, material published on GOV.UK or other public sector websites must meet accessibility standards. This is so they can be used by as many people as possible, including those with:

• impaired vision

• motor difficulties

• cognitive impairments or learning disabilities

• deafness or impaired hearing

There is now a contents page, with links, which is fully scrollable. Articles have been put into categories under a heading which is within the introduction to make it easier to find the updates and information you are interested in.

The HTML format does allow you (dependent upon your web browser):

• to print off the document should you wish to keep a paper file:

  • select the ‘Print this page’ button underneath the contents and print to your local printer

• to save the document as a PDF:

  • select the ‘Print this page’ button and using the drop-down list on the printer select ‘print to PDF’, which allows you to save as PDF and file electronically
  • on a mobile device you can select more options, then select options to be able to save as PDF

Getting more information and sending feedback

Make sure you are kept up to date with changes by signing up to receive our email alerts.

You can also follow us on X (Twitter) @HMRCgovuk.

Send your feedback about this Employer Bulletin or articles you may wish to read, by email to GRP128613644@hmrc.onmicrosoft.com.