Reporting salaries in December
HMRC has reminded employers of an “easement” on reporting real time information (RTI) that applies in December. If an employer makes payments early over the Christmas period, they should report the normal or contractual payment date on their full payment submission (FPS). HMRC gives the example of a payment made on 19 December 2025 where the normal payment date is 31 December 2025. In this case, the employer would need to send the FPS on or before 31 December 2025.
Further information
Employer further guide to PAYE and National Insurance contributions - GOV.UK
Van and fuel benefits for 2026/27
For 2026/27:
Further information
Van benefit charge and fuel benefit charges for cars and vans for tax year 2026 to 2027 - GOV.UK
Exchange of information on immovable property
The UK has published a joint statement with a number of other countries welcoming the OECD’s new multilateral competent authority agreement on automatic exchange of readily available information on immovable property (referred to as the IPI MCAA) between tax authorities. It is said that the IPI MCAA is “an important step towards delivering tax transparency on non-financial assets”. The signatories to the joint statement, including the UK, aim to join the IPI MCAA by 2029 or 2030.
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