2026-05-06 ยท MTD News
HMRC updates Employment Income Manual for 2026
HMRC has updated its Employment Income Manual, which sets out how the Income Tax (Earnings and Pensions) Act 2003 applies in practice. The manual is primarily aimed at HMRC staff, but it is publicly available and can be a useful reference if you want to understand how employment income rules are interpreted.
For most sole traders, landlords, and small businesses in East Kent, this update does not require any immediate action. If you employ staff or receive income that could be classed as employment income, the manual may be worth bookmarking as a reference point.
Source: gov.uk announcement.