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HMRC guidance

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The following have been published:

  • updated pension schemes online user guide, with new guidance on how to amend a scheme name;
  • updated Notice AGL1: Aggregates Levy;
  • updated guidance on PAYE reporting for employment intermediaries: a new section for agents has been added with information on how to access the online service for their clients. Employment agencies must return details of all workers they place with clients where they don't operate PAYE on the workers’ payments. The return is a report that must be sent to HMRC at least once every three months, using HMRC's report template. See