Latest guidance for employers HMRC has published the latest issue of the Employer Bulletin. The February issue has information on various topics, including: Reporting expenses and benefits for the tax year ending 5 April 2026. End of year reporting. Upcoming State Pension age changes - impact on payroll operation. Implementation of the Employment Rights Act 2025. Statutory Sick Pay changes - what employers need to know. Tax code changes for winter payment recovery. Internet link: GOV.UK