The December edition of the Employer Bulletin brings you all the latest HMRC updates and guidance to support employers and payroll agents.

There is important information on:

  • PAYE – there is important information for those who pay employees early for Christmas, and advice on how to prevent and correct payroll errors
  • UK Transition and the recently agreed UK-Swiss Convention on Social Security coordination which came into force on 1 November 2021
  • coronavirus (COVID-19) summary of guidance published by HMRC, and declaring grants on tax returns
  • tax updates and changes to guidance, with information on the tax avoidance campaign

See: Employer Bulletin: December 2021 – GOV.UK (www.gov.uk)