CIPP Payroll: need to know 2021-2022

The Chartered Institute of Payroll Professionals

News On Line

Borrowers starting courses from September 2023 will have their repayment threshold set to £25,000 until 2026/27. There is no mention in the press release as to if this will require an addition plan type, perhaps plan 5, to embed this with the current student loan plans. New borrowers from September 2023 will also have their repayment term extended to 40 years to ensure more student loans are repaid in full. This is an increase of 10 years over the write off period current borrowers would face. The government will be publishing two consultations seeking views around student loans. The first looks into how to encourage young people to choose the right courses that do not lead to poor outcomes and employment opportunities. The second explores plans to implement a Lifelong Loan Entitlement (LLE) worth the equivalent of 4 years post-18 education. This would “ support students to study, train, retrain or upskill at any stage throughout their lives through flexible and modular courses ”

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Fuel advisory rates from 1 March 2022 24 February 2022

Her Majesty’s Revenue and Customs (HMRC) has released the advisory fuel rates to be used from 1 March 2022. The previous rate can be used for up to one month from this date. Engine size Petrol – rate per mile LPG – rate per mile 1400cc or less 13p 8p 1401cc to 2000cc 15p 10p Over 2000cc 22p 15p

Engine size

Diesel – rate per mile

1600cc or less 1601cc to 2000cc

11p 13p 16p

Over 2000cc

Fully electric vehicles remain at five pence per mile and hybrid cars are treated as either petrol or diesel.

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Fuel advisory rates from 1 March 2022 2 March 2022

The tax year is drawing to a close, but we are still receiving important updates for 2022/23. Legislation has been laid before parliament and will come into force 6 April 2022. The Employment Rights (Increase of Limits) Order 2022 sets the new limit at £571 per week. This is an increase of £27 from the 2021/22 rate. The below table shows the other rates set in the statutory instrument:

Relevant statutory provision

Subject of provision

Old limit

New limit

1

Section 145E(3) of the 1992 Act

Amount of award for unlawful inducement relating to trade union membership or activities or for unlawful inducement relating to collective bargaining.

£4,341

£4,554

The Chartered Institute of Payroll Professionals

Payroll: need to know

cipp.org.uk

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