CIPP Payroll: need to know - 2022-23

`The Chartered Institute of Payroll Professionals

News On Line

Pension flexibility statistics Registration statistics Pension Scheme migration Accounting for Tax (AFT) returns Managing Pension Schemes service — how you can help us Digitisation of relief at source (RAS)

The CIPP welcome the digitisation of relief at source pension systems but understand the need for thorough testing to ensure that new systems are up to the task. As more information is made available closer to the launch date, we will update further.

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HMRC Agent Update 102 Published: 21 November 2022 Emailed: 23 November 2022

HM Revenue and Customs (HMRC) publishes its Agent Update on a monthly basis, which is produced to advise agents of any updates they should be aware of.

This month’s update provides information in the areas of tax, making tax digital and agent forum and engagement.

Of particular note, is confirmation of changes to secondary legislation regarding advances and real time information (RTI) reporting requirements . Additionally, there’s discussion of the fact that all HMRC officers who make visits to customers regarding debt will carry card readers with them. This is to allow individuals to provide payment at the premises, rather than having to contact the helpline.

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Employer Bulletin: December 2022 Published: 7 December 2022 Emailed: 7 December 2022

HM Revenue and Customs (HMRC) has released the December edition of the Employer Bulletin.

Check out our News pages on some of the points raised in the bulletin:

What to do if you processed incorrect NI rates after 6 November? | CIPP HMRC’s January electronic payment deadline falls on a weekend | CIPP HMRC direct debit payment – late payment issue | CIPP

The bulletin has information on the following items:

PAYE Your employees may be eligible for tax relief on their work-related expenses Reduction in the rate of National Insurance contributions from 6 November 2022 — updated guidance Payrolling expenses and benefits for the 2023 to 2024 tax year Electronic payment deadline falls on a weekend Employer PAYE new recurring Direct Debit functionality

Tax updates and changes to guidance Plastic Packaging Tax — check if your business needs to register

Company car benefits — miscalculation resolved Changes to company car tax rates from April 2025 Working through an umbrella company If you have deferred VAT outstanding, act now to avoid a penalty Ukrainian arrivals paying tax in the UK if they work for an employer based in Ukraine

General information and customer support HMRC is now using card readers to take payments

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