`The Chartered Institute of Payroll Professionals
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parental bereavement pay (SPBP) and shared parental pay (ShPP) will come into effect from full parental pay weeks starting on or after 2 April 2023.
The much-awaited spring budget will be announced by the chancellor of the Exchequer, Jeremy Hunt, on 15 March 2023. The budget will lay out the government's tax and spending plans, with changes impacting both businesses and individuals. Register for the free budget update webinar now, taking place on 16 March 2023 which is being presented by the policy and research team.
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HMRC updated guidance: PAYE Published: 1 March 2023 Emailed: 1 March 2023
HM Revenue and Customs (HMRC) has now updated the GOV.UK guidance. Below are the key updates for this week: • guidance for ‘ Find payroll software that is recognised by HMRC ’ has been updated for three suppliers
• guidance : ‘ CWG2: further guide to PAYE and National Insurance contributions ’ has been updated. In section 4.5 ‘Employees coming to or leaving the UK – treatment for National Insurance contributions purposes’, Gibraltar has been added to the list of countries with which the UK has a social security agreement. ‘Regulations (EC) No 883/2004 and 987/2009 and Regulations (EC) 1408/1971 and 574/1972’ have been added to list of agreements and regulations that include employer obligations.
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HMRC update: CA3822 and A1 applications Published: 1 March 2023 Emailed: 8 March 2023
HM Revenue and Customs (HMRC) has published a report on the research undertaken to explore customers' awareness, understanding and use of the certification scheme, for continuing liability to UK social security contributions.
The CA3822 form is required when applying for a certificate confirming an employee pays UK National Insurance (NI) when working abroad. Kantar Public is the independent research agency appointed by HMRC, which carried out the qualitative research and formed the report. The aim was for HMRC to have a better understanding of the customer journey and to identify areas for improvement in the application process. The research consisted of interviews with 50 recent applicants for certificates across three specific audiences. These were self-employed, sole traders, employees, employers and agents.
Some of the key findings from the report were:
• awareness of certificates was mixed across audiences. Reasons included that this was not apart of their professional training or were only prompted when they received penalties or a client requested the certificate. However, awareness was perceived to have increased over recent years as client requirements for workers to have a certificate and penalties for non-compliance had become more common • respondents with greater experience of using the certificate, including employers and high-volume agents had a higher level of understanding of the wider purpose of the certificate and circumstances when it was required, including supporting legislation and directives • across all audiences, a cle ar outcome of the UK’s exit from the European Union (EU) was perceived to be increased scrutiny and vigilance from destination countries, with the requirement to obtain a certificate having become more common • overall, most respondents faced challenges when applying and at the post-submission stage • during the process of applying, respondents’ contact with HMRC was prompted by a need for more guidance, status updates, and handling errors on the certificate
cipp.org.uk
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