Welcome to Employer Focus

Thought leading articles specially designed for employers from the Association of Taxation Technicians. Our vision is to give you a real life, honest and genuine insight from ATT qualified professionals on a range of tax issues which affect employers. We invite you to browse through the articles below which have been specially written and selected with Employers in mind.

Our articles

HMRC launched the above consultation on 23 May 2016. The consultation period closed on 18 August 2016. The consultation accompanied HMRC’s decision, as announced at Budget 2016, to reform the intermediaries rules for off-payroll engagement of


As HMRC moves rapidly down the digital road and it is becoming clear that the days of paper mailings are numbered, HMRC is encouraging employers to register to receive email alerts so they are aware of the latest coding changes and

Just a reminder that for employment intermediaries who need to submit quarterly returns to HMRC, there is a £250 penalty if the return for the first quarter of the 2016/17 tax year was not submitted by 5 August 2016.



HMRC has noted in its Employer Bulletin (August Issue 61) that a number of users have been in contact recently to say that the Basic PAYE tools (BPT) were running slowly and taking over two minutes to change between screens, then displaying the ‘

From 6 April 2016, HMRC introduced a new plan type for student loans. Employers should now be deducting student loan repayments from employees using either Plan 1 or Plan 2.