HMRC guidance for employers The April Employer Bulletin includes articles on: reporting expenses and benefits in kind for 2015/16 using form P11D Scottish Rate of Income Tax coding notice issues Class 1 National Insurance contributions for apprentices under the age of 25 changes to Student Loans Deductions including the introduction of type 1 and type 2 loans and the reminders which HMRC will issue to employers who fail to make deductions. The Bulletin also includes links to HMRC's guidance on the restriction to Employment Allowance for Single Director Companies. If you would like any help with payroll or P11D completion issues please contact us. Internet link: Employer Bulletin