HM Revenue and Customs have published the August 2019 issue 79 Employer Bulletin.
Scott Milne the editor says that the aim of the bulletin “is to be able to deliver clear, consistent and timely information which is appropriate to employers and helps .. payroll obligations”
This edition covers subjects from the risk based approach to RTI penalties, a new payroll aligned Class 1A employer national insurance charge on termination payments and sporting testimonials; confirmation of off-payroll working IR35 rules from April 2020, disguised remuneration loan charge, trivial benefits clarification, along with other subjects and government consultations that impact employers and their employees.
HMRC Software Development Support Team will be issuing further details and software requirement changes over these next few weeks.