If you have registered for HM Revenue & Customs (HMRC) email alerts you will be notified when this page is updated and there is new information. You can download the latest HMRC Employer information including the Employer Bulletin and employer tools.
On this page:
HMRC will no longer routinely send employer information by post. The Employer and Budget Packs have been replaced by online guidance. Signposts to information that previously would have been included in them will be posted on this page.
If you haven't already done so, HMRC strongly recommends that you register for the free employer email alert service so that they can let you know when the latest information is available.
The Chancellor of the Exchequer confirmed the announcements made on 2 December 2010. There are no changes to the 2011-12 Income Tax allowances, Income Tax rates and bandwidths.
Please use payroll software or the tax tables applicable from 6 April 2011. Also ensure that you apply the instructions from the P9X(2011) - Tax codes to use from 6 April 2011 - to tax codes for employees for whom you haven’t received a form P9 (T).
Download form P9X(2011) tax codes to use from 6 April 2011 (PDF 55K)
Employees and directors who are provided with a company car and who also receive fuel for private use are subject to changes in the fuel benefit charge. From 6 April 2011, the fuel benefit charge multiplier used to calculate the tax payable on private fuel for company cars has increased to £18,800. Tax codes for employees affected will be sent to you on forms P6(T), or online.
You can check this and other payroll updates using the P7X (2011) - Tax codes to use following the Budget.
Employer rates and thresholds for 2011 -12
Before you start the tax year you must make sure you are using the correct code number for your employees. The guide 'Starting the tax year: codes and forms' can be found by following the link at the end of this section. This includes the information on HMRC's Helpsheet P9(X) to identify the changes you need to make to your payroll software, or equivalent manual system.
Read about Starting the tax year: codes and forms (Opens new window)
Employers' rates and thresholds for 2011-12
Basic PAYE Tools has replaced the Employer CD-ROM. It's available from the Business Link website.
The tools will be updated during the beginning of May. If you are connected to the internet and have the automatic update feature selected, when you open the tools it will check to see if there is a more up to date version available to download. This is the quickest and easiest way to make sure your tools are up to date.
HMRC normally publishes the Employer Bulletin three times per year, in February, May and September. It is designed to give employers and agents the latest information about payroll topics and other issues that may affect them. It is published in a handy, accessible format that can be read online, saved to your own computer or printed off in magazine format.
From 6 April 2011, almost all employers must file online. Read HMRC's guide 'Understanding and using PAYE Online'.
Understanding and using PAYE Online - employer requirement to file online
HMRC now has all of the guidance available on our website and will only accept orders for paper stationery in exceptional circumstances. You'll find a link to the area for employers at the end of this section.
If you want forms these can be viewed or downloaded from the Find a form tool. If exceptionally you need a publication try the employer download pages.
All PAYE for employers guidance
