CIPP Payroll: need to know - 2022-23

`The Chartered Institute of Payroll Professionals

News On Line

Tax avoidance — don’t get caught out

• You must sign up now for Making Tax Digital for VAT • Employees applying for a certificate of liability to pay Social Security contributions only in the UK — new attachment facility • Bringing commercial goods into Great Britain in baggage — moving to the Customs Declaration Service to submit declarations • New Tax Residence Indicator tool

General information and customer support • New professions able to issue fit notes •

Pension Credit — help your employees to understand who might be eligible • Organised labour fraud

HMRC’s support for customers who need extra help • HMRC’s principles of support for customers who need extra help set out our commitment to support customers according to their needs, and underpin the HMRC Charter. • Find out how to get help and the extra support available.

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Agent Update 99 – August 2022 Published: 18 August 2022 Emailed: 24 August 2022

Her Majesty’s Revenue and Customs (HMRC) releases a monthly update for agents. The information contained can be useful for all payroll professionals, not just agents, to keep up to speed with HMRC activity.

This month’s update contains information on the following items:

Tax

• update on UK implementation of global tax reform • tax avoidance — don’t get caught out • banks not accepting payable orders • correction to ‘Tell HMRC about a new employee’ — in Agent Update 96 • new approach to VAT compliance for overseas based traders using online marketplaces • Capital Gains Tax (CGT) on UK Property Account guidance.

Making Tax Digital

• Agent Services Account (ASA) — granular permissions • Making Tax Digital for Income Tax — expanding the customer pilot • Making Tax Digital for VAT — make sure your clients are signed up and have the right software.

HMRC Agent Services

Details of live consultations and links to responses, changes to HMRC service and guidance, including:

the Trust Registration Service

• All Too Familiar: an anti money laundering film for staff training • help your import customers move to Customs Declaration Service • Annual Investment Allowance and loans to participators — update • change in the CT600 supplementary page CT600L from 1 April 2022 — further update • GOV.UK ID Check — a new way for some customers to prove their identity • PAYE for agents online service • share your views on the HMRC repayment agents consultation.

Agent Forum and Engagement

Latest updates from the partnership between HMRC and the main agent representative bodies. Including:

cipp.org.uk

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