The April 2018 edition of HMRC's Employer Bulletin provides some useful reminders on the P11D reporting of expenses and benefits.

Additionally, there is information for employers on some of the legislative changes that come into effect this month:

  • Termination Payments - the removal of foreign service relief and changes to tax and NIC on payments in lieu of notice (PILONs), including the need to calculate a deemed PILON as 'post-employment notice pay' under certain circumstances.
  • Optional Remuneration (OpRA) - the end of grandfathering rules for some benefits provided via salary sacrifice or otherwise where there is choice between cash pay and a non-cash benefit.
  • Pension contributions - increases to the minimum pension contributions required under auto-enrolment.

You can read the full Bulletin here: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/698916/Employer_Bulletin.pdf