Guidance

June 2026 issue of the employer bulletin

Published 17 June 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

HMRC’s support for customers who need extra help 

HMRC’s 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

PAYE Settlement Agreement (PSA) — agreements and mailbox closure

The deadline for applying for a PAYE Settlement Agreement (PSA) or making any amendments to an existing PSA is 5 July following the first tax year it applies to. For example, for the tax year 2025 to 2026 you will have until 5 July 2026 to apply for your PSA.

PAYE Settlement Agreements are an agreement between an employer and HMRC. There is no specified format for this but HMRC’s preferred method of applying for a PSA is online. If you write to us it may take longer to set up an agreement.

Use your PAYE reference and not your Accounts Office reference when submitting your request.

This agreement is enduring and remains in place until changed or cancelled by HMRC or the employer.  

If you already have an agreement in place and want to amend your agreement you must make sure that you include all items you want to keep as well as any new benefits you want to add, as the new agreement will replace any previous agreement that you had in place.

You must include specific details of what the benefit relates to, for example descriptions such as ‘other’ or ‘miscellaneous’ will not be accepted.

Further guidance on PAYE Settlement Agreements is available.

Make sure you keep a copy of your signed agreement and covering letter as this includes information you will need when making payment, such as your SAFE reference number.

Mailbox closure

The PSA mailbox closed on Friday 29 August 2025. HMRC no longer accept PSA correspondence by email.

You can submit PSA calculations and apply for, amend or cancel PSA Agreements using online forms.

If you are unable to use the online PSA forms, or have any submissions to make to the PSA team, write to:

PAYE Settlement Agreements
HM Revenue and Customs
BX9 2AN

Detailed guidance on PSA calculations is available at Guidelines for Compliance — help with PAYE Settlement Agreement calculations. You can also watch PSA guidance videos on HMRC’s YouTube channel on:

• What is a PAYE Settlement Agreement?
• How to apply for a PAYE Settlement Agreement
• How do I submit a PAYE Settlement Agreement calculation online?
• How do I pay a PAYE Settlement Agreement?

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

P11D and P11D(b) filing and payment deadlines

For those employers who do not 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.

Payment must reach HMRC by 19 July 2026 if paying by cheque, or 22 July 2026 if paying electronically.

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

When submitting your P11Ds and P11D(b), make sure that the business name is entered exactly as registered, without any abbreviations, punctuation or alterations.

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.

There are several live webinars available that cover the process for submitting P11Ds and P11D(b). Further guidance on expenses and benefits for employers which covers reporting and paying is also available.

How to submit P11Ds and P11D(b) online

You can either submit using:

• HMRC’s PAYE Online service for up to 500 employees
• commercial payroll software

P11D(b)

You need to submit a P11D(b) form if:

• you have submitted any P11D forms
• you have paid any employees’ expenses or benefits through your payroll
• HMRC has asked you to file a P11D(b) form, by sending you a notification to do so

Your P11D(b) form tells HMRC how much employers’ Class 1A National Insurance contributions you need to pay on all the expenses and benefits you have provided to your employees through your payroll, as well as any you have reported to HMRC on a P11D form.

Nothing to declare

You only need to tell HMRC that you do not need to make a return if we sent you a notice to file, or a reminder to file a P11D(b), and you have nothing to declare. You can tell us by completing a no return of Class 1A National Insurance contributions form.

Further information on common errors and what to do if you make a mistake is available in February’s employer bulletin.

If you make a mistake

If you make a mistake, you need to complete online correction forms which can be found in expenses and benefits for employers guidance.

Paying Class 1A National Insurance contributions (NICs)

Electronic payments for Class 1A NICs declared on your P11D(b) return for the tax year ended 5 April 2026 must clear into HMRC’s account by 22 July 2026.

Use the right payment reference when paying Class 1A NICs

Make sure your payment is correctly allocated by providing the correct payment reference.

Use your 13-character Accounts Office reference followed by 2613. The reference should have no gaps between the characters.

Adding 2613 is important because 26 tells us the payment is for the tax year ended 5 April 2026, and 13 lets us know the payment is for Class 1A NICs.

For more information about how to pay your Class 1A National Insurance Contributions, including using the green ‘Pay Now’ button to select one of the secure payment methods, visit pay employers’ Class 1A National Insurance.

Basic PAYE Tools (BPT) — updated release 

An important maintenance update to the Basic PAYE Tools (BPT) was released in May 2026, following the main release towards the end of March 2026, for the 2026 to 2027 tax year. It is important that you update and use the latest release of BPT, which is version 26.1.  

To update or check for updates you should:

1. Select ‘Check now’ in the update section of settings in the top right-hand corner of the tool.
2. 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 guidance on BPT — service availability and issues and help on how to download BPT is available. 

Update — mandatory payrolling of benefits in kind to launch in phases 

Following extensive engagement with employers, payroll software developers and representative bodies, the government has decided to phase the introduction of mandatory payrolling of benefits in kind (BiKs) from April 2027.

Cars, vans, fuel and medical benefits

From 6 April 2027 to 5 April 2028, mandatory payrolling will apply only to company cars, car fuel, vans, van fuel and medical benefits.

Mandatory payrolling for most other benefits will be introduced from April 2028.

Phasing delivery in this way will support employers and payroll providers to prepare and adapt in a manageable way.

Employers will be able to register for voluntary payrolling from November 2026 for all other BiKs that have not been mandated to be payrolled from April 2027, including loans and accommodation.

We are considering expansion of the voluntary service to allow for payrolling of Class 1A National Insurance contributions. Further information will be provided in due course.

Mandatory payrolling of BiKs interim guidance is being updated to reflect phasing and feedback received to date, this is expected to be published in July 2026. HMRC expect the final guidance for phase 1 to be published in autumn 2026.

Tax updates and changes to guidance

Reminder — file monthly Construction Industry Scheme (CIS) returns or face late-filing penalties

From April 2026, Construction Industry Scheme (CIS) contractors are legally obliged to file a CIS return every month, including nil returns in months where they have not used a subcontractor.

We expect CIS contractors to do one of the following:

• file a CIS return showing payments

• file a nil return where they have not used subcontractors

• submit an inactivity request — this lasts 6 months

CIS contractors can submit nil returns and inactivity requests through the Construction Industry Scheme (CIS) online service and some commercial CIS software.

Failure to file any kind of CIS return for the period 6 April to 5 May 2026 could result in the following late-filing penalties:

• a first fixed penalty of £100

• a second fixed penalty of £200 after 2 months in July 2026

• a tax-geared penalty after 6 months in December 2026 of a minimum of £300 or 5% of any liability which should have been shown on the return

• a further tax-geared penalty at 12 months, with the amount depending on why the return was late

Penalties will only be issued where contractors have neither submitted an inactivity request nor filed a return.

Most CIS contractors already file on time and submit nil returns or notify HMRC of periods of inactivity where required. They will be unaffected by these changes. 

HMRC will continue to work with contractors to minimise administrative burdens where possible.

Check if you need to apply for Vaping Products Duty (VPD) and Vaping Duty Stamps (VDS) Scheme approval

From 1 April 2026, UK vaping product manufacturers, importers and warehouse keepers can apply for Vaping Product Duty (VPD) and Vaping Duty Stamps (VDS) Scheme approval.

Check if you are impacted by VPD and the VDS Scheme. 

Applying early helps avoid production delays and protects your ability to trade from 1 October 2026. If you are not approved by this date, you cannot lawfully produce vaping products in the UK.

Businesses should apply as soon as possible if they expect to be affected.

When to apply

Guidance is available if, after checking, you need to apply for approval for VPD and the VDS Scheme. We recommend applying as soon as possible to make sure you have the necessary approval before 1 October 2026. It can take at least 45 working days to process an application.

What you will need

When applying for approval you must use a Government Gateway ID that is linked to a Unique Taxpayer Reference (UTR) number for either Self Assessment or Corporation Tax.

You also need to provide information to us including the:

• business name and address
• VAT or Corporation Tax number, if you have one
• name of a responsible person
• premises plan
• business plan
• financial guarantee from a financial institution, if we ask you to
• number of vaping duty stamps you need within a 3 month period, for each capacity that you are applying for the stamps

Having this information ready before you apply will help avoid processing delays and requests for further information.

If you are not approved by 1 October 2026, you cannot lawfully produce vaping products in the UK, and if you do, you will be subject to civil and criminal sanctions, potentially leading to prison sentences. 

This is a legal requirement linked to the introduction of VPD and the VDS Scheme, rather than a change in HMRC’s enforcement approach.

Further information on VPD and VDS Schemes is available.

Low earner’s pension payment — what employers need to know

From August 2026, HMRC will be contacting around 1 million eligible individuals directly about the low earner’s pension payment, previously referred to as the low earner’s anomaly. This payment makes sure low earners achieve similar outcomes regardless of the type of workplace pension scheme they are in.

What this means for employers

Employers do not need to take any action. There is no requirement for employers or payroll teams to apply, assess eligibility, amend payroll records, or contact HMRC on behalf of employees.

HMRC will identify eligible individuals and contact them directly.

Who may be eligible

An employee may be eligible if they did not obtain income tax relief on their pension contributions in any tax year from 2024 to 2025 onwards. This would be if they meet both these conditions:

• earned close to the personal allowance in a tax year, typically £12,570

• contributed to a workplace pension through a Net Pay Arrangement Pension Scheme

HMRC will assess eligibility separately for each tax year, and individuals may qualify for one or more years, from 2024 to 2025 onwards.

Employers do not need to assess eligibility or confirm pension arrangements for employees as part of this process.

What employees should do

Individuals do not need to contact HMRC to receive a payment.  

If employees approach you with questions, you can reassure them that:

• eligible individuals should wait to be contacted by HMRC, either by post or through their personal tax account
• once they have received contact, eligible individuals should follow the instructions provided by HMRC to accept their payment

Fraud and scam awareness

As HMRC will be contacting individuals about money they are owed, employers may receive questions about whether messages are genuine. Employees can be reassured that:

• HMRC correspondence can be checked on GOV.UK by searching check if an email you’ve received from HMRC is genuine — low earner’s pension payment can be found from August 2026
• HMRC will never ask for money transfers, PIN codes, or passwords

Voluntary National Insurance Contributions (NICs) abroad   

At the 2025 Budget the government announced there would be changes to voluntary National Insurance Contributions (NICs) abroad.

From 6 April 2026, for tax years 2026 to 2027 onwards:

• the option to pay voluntary Class 2 NICs for periods abroad has been removed
• new applications to pay voluntary Class 3 NICs for periods abroad will only be accepted where the individual has either 10 years’ continuous UK residency or paid at least 10 years of National Insurance contributions

If you have workers abroad, inform them of the changes that came into effect from April 2026.

The changes do not affect the ability of anyone to purchase voluntary National Insurance contributions  for tax years prior to 2026 to2027.

HMRC encourages employers to review the latest guidance on Voluntary National Insurance contributions for periods abroad from April 2026 and the tax impact and information note detailing the voluntary National Insurance contributions changes.

The changes are being made to make sure that individuals building a State Pension from outside of the UK have a sufficient link to the UK and are paying a fairer price to do so.

Tax relief on employee contributions to registered pension schemes

The Low Incomes Tax Reform Group (LITRG) have made HMRC aware of an error in the August 2023 issue of the employer bulletin. We would like to thank LITRG for their support and clarify the position for employers.  

The text below is a complete replacement for the section of the August 2023 issue of the employer bulletin entitled ‘Tax relief on employee contributions to registered pension schemes’.      

There are two main methods to obtain tax relief on employee pension contributions. 

HMRC has found some employers are making mistakes in their reporting, which may be because of the names given to each method by HMRC. 

These methods are known as:

• Net pay arrangement (NPA) — referred to as ‘employee pension contributions that are paid under a net pay arrangement’ on the Full Payment Submission (FPS)

• Relief at Source (RAS) — Referred to as ‘employee pension contributions that are not paid under a net pay arrangement’ on the FPS 

Net pay arrangement (NPA) 

For a net pay arrangement, the employer will deduct the pension contribution from an individual’s earnings before operating PAYE. The employee will automatically get tax relief at their marginal rate of income tax without needing to make any additional claim. 

Relief at Source (RAS)  

The employer will deduct an amount from pay for the pension contribution, after income tax has been charged through PAYE deductions. 

The pension scheme provider will claim the basic rate tax equivalent from HMRC’s Pension Scheme Services and top up the individual’s pension pot by the amount claimed. 

In Relief at Source arrangements the individual will need to claim any higher or additional rate tax relief from HMRC against their tax code or self-assessment. Further information on how to claim tax relief on your private pension payments is available. 

For example, an individual making a relievable pension contribution of £100 actually contributes £80 through deduction by the employer from their pay after PAYE deductions. That £80 is passed on by the employer to the pension scheme provider. The pension scheme provider subsequently and separately claims the basic rate tax equivalent of £20 from HMRC’s Pension Scheme Services which is added by the provider to the pension pot of the individual. The individual would then need to contact HMRC to claim any additional relief due.  

The individual cannot choose the method of tax relief for themselves. The default for all new registered pension schemes has been Relief at Source since April 2006. However, an employer can elect at the start of a new pension scheme to operate a net pay arrangement as long as that scheme meets certain conditions. Once registered, the form of tax relief is set. 

Real Time Information (RTI) FPS submissions — examples of mistakes 

This could be when an employer makes the mistake of reporting RAS (not under net pay) contributions through RTI in the data fields for a net pay scheme. This results in providing tax relief through payroll incorrectly, in addition to the tax relief correctly provided through the pension scheme provider and HMRC’s Pension Scheme Services. The excess relief provided is an employer payroll failure, and the employer is liable for the tax under-deducted and not remitted to HMRC. 

Any employer that is uncertain should check with their scheme provider on how the scheme is registered. If any employer then determines that their payroll is configured incorrectly they should correct this immediately. Their payroll will be incorrect if they have reported:

• net pay contributions in the FPS reporting field for ‘employee pension contributions that are not paid under a net pay arrangement’, or
• RAS contributions in the FPS reporting field for ‘employee pension contributions paid under a net pay arrangement’  

Any errors identified from previous periods should be reported through the HMRC digital disclosure facility . 

If you are a large business with a Customer Compliance Manager (CCM), you should report this through direct engagement with your CCM.

General information and customer support

Look twice to spot bad tax advice

HMRC’s ‘don’t get caught out’ campaign encourages contractors working through umbrella companies to take a closer look and watch out for tax avoidance.  

Your contractors can use our online guidance and tools to learn about tax avoidance and understand how they are paid, checking to see if the right amount of tax is being paid to avoid an unexpected tax bill later. 

Watch real-life stories of people caught out by tax avoidance and a short explainer You Tube video on how umbrella companies work.  

Contractors can also review our list of published named tax avoidance schemes and their promoters. Importantly, it is not an exhaustive list. HMRC never approves such schemes, even if promoters say otherwise.

To help your contractors identify, leave or report a tax avoidance scheme, you can use HMRC’s campaign resources in your newsletters, website updates and social media channels. You can also engage with our social media posts on Facebook, LinkedIn , and X.  

Employment Rights Act 2025 — actions to take now

As a part of the ongoing implementation of the Employment Rights Act 2025, there are actions that employers can take now. Further information is available on business.gov.uk on the employment rights guidance for business and workers, including more about the reforms, and access to free guidance and support about how to prepare.

Make sure you are aware of, and implementing, the employment law changes that took effect in April 2026. Important changes include:

• Statutory Sick Pay being payable from day one of absence
• expanded Unpaid Parental Leave entitlements
• the establishment of a new Fair Work Agency
• increases to the National Minimum Wage and National Living Wage rates

Other changes include Bereaved Partner’s Paternity Leave, collective redundancy protections, whistleblowing protections, and holiday pay records.   

Prepare for unfair dismissal reforms 

Unfair dismissal changes will take effect from January 2027, when the qualifying period to bring a claim will reduce from 2 years to 6 months. Employees who have completed 6 months’ service by that date will gain protection immediately. This means that current employees as well as those employed from July 2026 will be in scope. Given the scale of this change, employers should begin preparing now.   

Engage with us on consultations  

Department for Business and Trade are currently seeking views on:

• zero-hours contracts — published on 2 June 2026
• non-disclosure agreements — published on 14 May 2026
• unpaid carers — published on 9 June 2026
• time off for public duties — published on 12 June 2026

All current consultations, plus details of closed consultations and published outcomes, can be found at Make Work Pay.

Look ahead  

Further changes will be introduced in 2026, with important changes to trade union legislation including:

• strengthening trade union’s right of access
• new duty to inform workers of their right to join a trade union
• wider reforms to protect employees against harassment

See the article in this employer bulletin on ‘workplace sexual harassment protections — upcoming changes’ for further information. A range of free webinars and training is also available on the Acas website. 

Workplace sexual harassment protections — upcoming changes

In October 2024, the Worker Protection Act 2023 came into force, requiring employers to anticipate the risk of sexual harassment occurring and take reasonable steps to prevent it. 

The Employment Rights Act 2025 contains measures to strengthen these protections. 

Key legislative changes

The following changes will come into force from 1 October 2026: 

• employers will be expected to take ‘all reasonable steps’ to prevent sexual harassment of their employees 

• employers will have an obligation not to permit the harassment of their employees by third parties

Available guidance

Guidance for employers will be published in advance of the new legislation coming into force.  

In the meantime, employers should refer to existing guidance from the Equality and Human Rights Commission (EHRC) website including:

• Sexual harassment and harassment at work: technical guidance
• Preventing sexual harassment at work: checklist and action plan for employers
• Employer 8-step guide: Preventing sexual harassment at work
• Preventing sexual harassment at work: a toolkit for orchestras

Further guidance is available on the Acas website, including:  

• past webinar recordings on sexual harassment including the Equality and Human Rights Commission
• preventing sexual harassment

Employment Rights Act 2025 — Consultation on reforms of zero hours and similar contracts

To inform the detail of the implementation of the reforms of zero hours and similar contracts under the Employment Rights Act 2025, the government is running a public consultation.

The government is committed to ending one-sided flexibility, ensuring that all jobs provide a baseline of security and predictability so workers can better plan their lives and finances. 

This includes the delivery of the following two measures:

• a right to guaranteed hours, with the number of hours offered reflecting those worked during a reference period, which will be set in regulations following consultation and is expected to be 12 weeks
• new rights to reasonable notice of shifts, with proportionate payment for shifts cancelled, rescheduled or cut short at short notice

These rights apply to qualifying directly engaged and agency workers. The rights apply differently to agency workers compared to directly engaged workers, and regulations may set out further differences in their treatment.

The consultation is running for 12 weeks and will close on August 25 2026 at 23:59.

Ending one-sided flexibility — reforms of zero hours and similar contracts provides further information on the consultation.

The consultation provides an opportunity for all stakeholders to give their views on how the zero hours contract measures should be implemented.

All current consultations, along with details of closed consultations and published outcomes, are available at Make Work Pay.

Getting your new starters off to a smooth start using the HMRC app

Recruiting can be time-consuming. One simple way to speed things up is encouraging your new starters to download the HMRC app before their first day.

New employees will need their National Insurance number during the onboarding process, which can easily be found in the app. This can be accessed in minutes and saves time as they will not need to wait for it to be sent in the post.

How to download the HMRC app and sign up for an account

Download the free HMRC app from:

• the App Store for iOS
• the Google Play Store for Android

If an employee already has an HMRC online account, they can sign straight in using their ID and password. If not, they can prove their identity by answering some questions or providing their photo ID.

They can then follow the instructions on screen to complete the app settings.

Once set up, they can select facial recognition, a short PIN or choose to use their fingerprint to get in quicker.

The HMRC app offers a range of helpful features that can support your new starters. With the app, employees can:

• use a pay calculator to estimate their earnings
• check their tax code to make sure it is correct
• see their pay before it lands in their bank
• claim any tax refunds quickly and efficiently

HMRC encourage you to share this with anyone joining this summer and beyond.

Claim a tax refund in minutes

HMRC may have contacted you or your employees about a tax refund. For most PAYE customers, refunds are no longer issued automatically by cheque. Employees now need to take action to receive any money they are owed.

Last year, more than 730,000 tax refunds went unclaimed, with an average value of £855.

What employers should do now

You should encourage your employees to:

• check the HMRC app or their Personal Tax Account (PTA) to see if they are due a refund
• claim their refund online if prompted
• make sure their personal details are up to date with both their employer and HMRC

Employees can check and update their details, including their postal address, in the HMRC app or their Personal Tax Account. Having the correct details helps make sure important letters and payments are not delayed.

How employees can claim

1. Open the HMRC app or sign in to their PTA.
2. Go to ‘Pay As You Earn (PAYE)’.
3. Look for a green ‘Claim’ button, if a refund is due.
4. Select ‘Claim’ to request the refund.

Refunds are normally made by bank transfer within one week.

If employees cannot use digital services

Employees do not need to be fully set up for HMRC Online Services to claim.

Those who are digitally excluded, or who prefer a paper cheque can still request a cheque, however, this will take longer to arrive.

Your employees will need their:

• P800 reference number which can be found on the Tax Calculation letter

• National Insurance number

Voluntary employer action plans to address gender pay gap and support employees experiencing menopause

The government has introduced new measures to make sure everyone has the opportunity to thrive at work, and to support employers in taking effective action to improve workplace gender equality. As part of the Employment Rights Act 2025, employers with 250 or more employees now have the option to produce and publish a voluntary action plan alongside their gender pay gap data. These will become mandatory from spring 2027, subject to secondary legislation. Further information is available on Employment Rights Act 2025 — overview.

Key changes    

Action plans will show the specific practical steps an employer is taking to:  

• address the organisation’s gender pay gap
• support employees experiencing menopause

To create action plans, eligible employers will choose at least two actions from a list of 18 evidence-informed actions provided by the government. Employers should tailor plans to address the specific needs of their workplace.  

What this means for you   

If you are an eligible employer, you should follow a structured process to make sure your plan makes a real difference. We encourage you to first evaluate the specific challenges within your organisation, select the most effective actions, and write a supporting narrative that explains your goals. Once published, you are expected to track the outcomes of your actions and regularly review your action plan. We encourage you to take this opportunity to submit your first action plan during this voluntary reporting year.   

Territorial extent measure   

Once mandatory this measure will mirror the territorial extent of existing gender pay gap reporting requirements. It will apply to large private sector employers in England, Scotland and Wales, as well as English and specific cross-border public authorities.  

More information  

Creating an action plan — guidance for employers will soon incorporate a suite of employer case studies to support other employers in their implementation journey. If you’d like your organisation’s practices to be considered for inclusion, please contact GPG.Reporting@cabinetoffice.gov.uk.  

Further information on the 18 individual evidence-based actions is available. 

Additional guidance, including for small employers, on measures to support employees experiencing menopause in the workplace is available on the Acas website.  

You can also search the gender pay gap service to see your employer’s gender pay gap data and compare it with other organisations.

Helping your workforce get ahead — encourage sending tax returns early

Many employers support people who need to complete a Self Assessment tax return, such as company directors, or people with income outside PAYE, for example from renting out a property, freelancers or those with side income.

You can help by encouraging them to submit their 2025 to 2026 tax return early, rather than waiting until the 31 January 2027 deadline.

Submitting your tax return early does not change when tax is due, but it can make a real difference to an employee’s confidence, planning and cashflow.

Why filing early helps

There are clear benefits to submitting your tax return early, these include:

• peace of mind — avoids last minute pressure and reduces the risk of errors or missed deadlines
• certainty — people can see what they owe sooner and plan for their January 2027 payment
• receiving refunds sooner — if tax has been overpaid, refunds can be processed earlier
• proof of income — the tax return and calculation are useful when applying for a mortgage, loan, or benefits

Find out more about the benefits of submitting your tax return early by using the 10 step guide to Self Assessment to make sure everything goes smoothly.

How employers can help

You do not need to give tax advice. Simple prompts and reminders can help, such as including a short reminder in staff or contractor communications.

Signposting people to official HMRC support helps them get it right first time. This provides clear, step by step support for employees, including:

• online guidance and tools
• the digital assistant and webchat
• webinars, videos and helpsheets
• HMRC online accounts and the HMRC app

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.