HMRC has published the latest issue of the Employer Bulletin. The December issue has information on various topics, including: National Minimum Wage, Geographical Compliance Approach - support for employers payrolling expenses and benefits for the 2024/25 tax year off payroll working rules (IR35) - opportunity to pause settlement help to check if work qualifies for Research and Development tax relief make sure you stay on top of your workplace pension duties Childcare Choices - helping families to juggle work and life. Please contact us for help with tax matters. Internet link: Employer Bulletin