HMRC latest guidance for employersHMRC has published the latest edition of the Employer Bulletin. This guidance for employers, and their agents, includes articles on:reporting PAYE information in real time when payments are made early at Christmaspreventing and correcting payroll errorsHealth and Social Care - National Insurance contribution increaseUK-Swiss Convention on Social Security CoordinationCOVID-19 - summary of guidance published by HMRCVAT Reverse Charge on construction and building sitesreporting benefits and expenses in real timenotifying HMRC when you stop employing people.Please contact us for help with employment matters.Internet link: Employer Bulletin