HMRC has published the latest issue of the Employer Bulletin. The December issue has information on various topics, including: Changes take effect 6 April 2026 - prepare for new PAYE responsibilities in labour supply chains. Clarifying the Optional Remuneration Arrangement rules at section 228A ITEPA. Important update regarding tax refunds. Payrolling of benefits in kind. Employment Rights Bill autumn consultations. Tell ABAB survey report - now live. Internet link: GOV.UK