HMRC’s October 2026 Employer Bulletin

The October 2026 edition is separated into the following sections:

PAYE

This section covers the following topics:

• HMRC advises employers to prepare for the mandatory payrolling of benefits in kind and expenses Phase 1 that starts from April 2027;
• The same section confirms two announcements that ICB has covered.  Firstly, the exclusion of globally mobile employees (GMEs), though employers can choose to voluntarily payroll these.  For employers wishing to use the exclusion, a Government-issued form (G form)will be available from November 2026; and
• Class 1A National Insurance Contributions (NICs) will be collected and payable in real time on any benefit or expense that is payrolled, even if this is done voluntarily.  As ICB has highlighted, this cost factor may influence the take-up of voluntary payrolling or, indeed, the option to withdraw the registration by 05 April 2027.  We await further information on how employers can withdraw from a voluntary arrangement and revert to declaring via the P11D and the annual P11D(b);
• The Bulletin advises that HMRC Apple plans to end support for Intel-based applications on Apple Silicon Macs from Autumn 2027.  However, Basic PAYE Tools (BPT) will continue to operate as normal throughout the 2026/27 tax year;
• If your client is paying early at Christmas, the next section advises that the Full Payment Submission (FPS) must still show the contractual payday as the Payment Date, even if the actual payday is different.  This is not new information but is a helpful reminder;
• There is a note to employers that the electronic payment deadline in November falls on a Sunday (the 22^nd).  See the Gov.UK guidance that confirms funds must be cleared by this date meaning a payment by Bacs must be received by Friday 20 November 2026;
• Remember that PAYE Settlement Agreement (PSA) payments should have been made by 22 October 2026; and, finally
• There is a note that the P11D and P11D(b) deadline for 2025/26 has also passed, however, where these have not been completed (or Class 1A NICs paid), this should be done as soon as possible, including declarations where no Class 1A NICs are due

Tax Updates and Changes to Guidance

This section covers the following topics:

• A note that HMRC has updated its guidance on the tax treatment of employer-provided welfare counselling (which includes health and wellbeing support, or employee assistance programmes);
• There is another pointer to the HMRC app; and
• A reminder that registration for mandatory tax adviser registration for payroll agents opens 18 November 2026.  ICB advises members see HMRC’s online checker tool to see if this applies

General Information and Customer Support

The final section contains various topics, some of which may not apply to all members so that are covered in brief with links to the Bulletin:

• Changes to trade union law — what employers need to know;
• Harassment protections — new Acas and Equality and Human Rights Commission (EHRC) guidance;
• A new YouTube video explaining the foreign income and gains (FIG) regime;
• Links to guidance about Statutory Neonatal Care Pay (SNCP) and Neonatal Care Leave; and
• Tips on getting the monthly Construction Industry Scheme (CIS) returns correct

For Bookkeepers

Ahead of the UK Budget on 28 October 2026, the October 2026 Employer Bulletin is a worthwhile read, particularly the implications of Class 1A NICs in real time and how clients may want to consider existing and future voluntary registrations.