HMRC have issued the latest version of the Employer Bulletin. This edition has articles on a number of issues including: P11D and P11D(b) filing and payment deadlines Paying the right amount of tax through PAYE Construction industry scheme repayment claims for limited companies The Apprenticeship Levy and funding of apprenticeship training Tax-free childcare rollout including guidance on dealing with employee opt outs of current childcare voucher schemes Student Loan employer prompts where deductions have not been made GCSEs in England - new grading system explained for employers. If you have any queries on payroll matters please contact us. Internet link: GOV.UK Employer bulletin