CIPP Payroll: need to know - 2022-23

`The Chartered Institute of Payroll Professionals

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Engine size

Diesel — rate per mile

1600cc or less

13 pence

1601cc to 2000cc

15 pence

Over 2000cc

20 pence

The fully electric car advisory rate will rise from 8 pence to 9 pence per mile. This will also now be reviewed quarterly along with the other advisory fuel rates.

Hybrid cars should be treated as petrol or diesel for the purposes of these rates.

Information provided in this news article may be subject to change. Please make note of the date of publication to ensure that you are viewing up to date information.

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HMRC need your help with NI category M questionnaire Published: 27 February 2023 Emailed: 1 March 2023

HM Revenue and Customs (HMRC) are asking for your help to better understand the processes your company utilises to meet your National Insurance obligations, specifically relating to category M individuals.

They are interested in hearing from anyone who employs category M individuals regardless of whether you manage your own payroll or utilise a third party to support you. They are also looking to better understand your views on the GNS (Generic Notification System) messages that are shared from HMRC; how useful you find them and how effective they are as a means of communication.

Questionnaire

Your responses will be utilised by HMRC to understand the best ways of communicating with you and provide them with a sense of any challenges or frustrations that are present within the current process. This will help them understand how they could support and guide you more effectively in the future.

The questionnaire should take no more than 10 minutes to complete. All responses will be received by their Customer Insight team and will be anonymous.

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Rates and thresholds for 2023/24 Published: 28 February 2023 Emailed: 1 March 2023

HM Revenue and Customs (HMRC) has now published the GOV.UK guidance on the rates and thresholds for employers 2023 to 2024.

As a reminder, the figures on the guidance will apply for the period 6 April 2023 to 5 April 2024. However, payroll professionals should be aware that the National Minimum Wage (NMW) applies from 1 April 2023. Whereas the new weekly rates for statutory maternity pay (SMP), statutory paternity pay (SPP), statutory adoption pay (SAP), statutory

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