HMRC has issued the October 2018 Employer Bulletin which contains a number of articles relevant to employers on payroll related issues. The articles cover a number of areas including: clarification of the rules regarding paying employees when the regular payday is a non-banking day dealing with PAYE Settlement Agreements and new procedures to accommodate Scottish income tax rates Construction Industry Scheme reminders for contractors an update on the Welsh rates of income tax (WRIT) and new tax codes for Welsh taxpayers guidance on the correct pay rates for apprentices how to apply for advance statutory payment of Maternity, Parental, Paternal or Adoption Pay spotlight on umbrella companies Real Time adjustments to tax codes and their timing closure of childcare vouchers and directly contracted childcare to new entrants from 4 October 2018 Disguised Remuneration Loan Charge – reporting requirements and improving the wellbeing of your employees For help with payroll matters please contact us. Internet link: Employer Bulletin