HMRC have issued their latest guidance to employers in the August edition of the Employer Bulletin. This publication, which is issued every two months, includes articles on: Reporting Pay As You Earn in real time Optional Remuneration Arrangements Tax codes - Get it right first time PAYE penalties - continuation of the risk-based approach to charging penalties PAYE Settlement Agreements Expenses Exemption Apprenticeship Levy Paying HMRC Construction Industry Scheme Changes to Business Tax Account Contacting HMRC Keep up to date with changes Automatic enrolment and ongoing duties - what employers need to know GCSE exam results are coming out this month, what is changing? For help with your payroll contact us. Internet link: Employer Bulletin