Behind the headlines: HMRC’s latest Employer Bulletin and basic earnings assessment for childcare vouchers

Issue 65 of the Employer Bulletin was published on 11th April. The Bulletin is the main conduit of information for employers even though it’s only published six times a year. If you don’t normally receive it direct to your inbox, sign up here.

Since the last Bulletin in February we’ve had a Budget and the start of a new tax year, so there was plenty for HMRC to cover. Read on to find out more about what this means for the Basic Earnings Assessment – the fifth focus of this series.

Basic Earnings Assessment (BEA)

At last a public announcement that employers are to ignore the Scottish tax thresholds for the Basic Earnings Assessment for childcare vouchers for Scottish employees and use the rUK thresholds so that no parents are disadvantaged. This is way too late, as many employers will have completed BEAs before the Bulletin was published and some have even unnecessarily compensated employees for the lost relief.