CIPP Payroll: need to know - 2022-23

`The Chartered Institute of Payroll Professionals

News On Line

HMRC Update: Professional bodies and learned societies approved for tax relief (list 3)..................................36 Approved professional organisations and learned societies (list 3) .................................................................... 37 Approved professional organisations and learned societies (list 3) .................................................................... 37 Government News (Non HMRC)....................................................................... 39 Is crypto the future of payments? ....................................................................................................................... 39 Labour Market Enforcement Strategy 2023 – 2024: call for evidence ................................................................ 39 HM Treasury set up new ‘fraud squad’ ............................................................................................................... 40 Six benefit types coming to an end being replaced by universal credit .............................................................. 40 Governments announces plans to widen scope of exclusivity clause ban .........................................................40 New review into the future of work ..................................................................................................................... 41 A cost-of-living statement ................................................................................................................................... 41 Non-levy employer reservation levels reset 1 June 2022 ................................................................................... 42 Coronavirus support scheme abuse investigations continue.............................................................................. 42 Business, Energy, and Industrial Strategy Committee launches inquiry into UK labour market .........................42 New webinar sees HMRC, the GLAA and the EAS join forces ..........................................................................43 Great Britain driving licence now accepted for government gateway .................................................................43 Nadhim Zahawi appointed chancellor as Rishi Sunak resigns ........................................................................... 44 Use the government's tool to know your UK residence status every tax year. ...................................................44 FCSA changes umbrella compliance code for holiday pay ................................................................................ 45 MP vote to allow agency staff to cover striking workers ..................................................................................... 45 Government announces pay rises in public sector ............................................................................................. 45 OTS scoping note for upcoming call for evidence into hybrid and remote working ............................................46 Public Sector exit payment consultation opened ................................................................................................ 47 Call for evidence – review of hybrid and distance working ................................................................................. 47 Liz Truss is the next prime minister .................................................................................................................... 48 Kwarteng replaces Zahawi in Truss’ new cabinet .............................................................................................. 48 Government statement clarifies AMAP tax implications ..................................................................................... 48 Benefits and credits due on 19 September 2022 will be paid early .................................................................... 49 Kwarteng’s first financial statement expected 23 September 2022 .................................................................... 49 Guy Opperman leaves post as pensions minister .............................................................................................. 49 Medium- term fiscal plan’ to be delivered on 23 November ................................................................................. 50 Scottish emergency budget review..................................................................................................................... 50 Government U-turn on top tax bracket abolishment ........................................................................................... 50 Businesses under 500 employees now considered SMEs ................................................................................. 51 Kwasi Kwarteng’s economic plan brought forward ............................................................................................. 51 Kwasi Kwarteng replaced by Jeremy Hunt......................................................................................................... 51 Hunt scraps almost all Growth Plan policies ...................................................................................................... 52 Economic advisory council formed ..................................................................................................................... 52 Truss resigns as PM........................................................................................................................................... 52 Rishi Sunak to become next PM ........................................................................................................................ 53 Rishi’s cabinet appointments made .................................................................................................................... 53 Fiscal statement delayed until 17 November 2022............................................................................................. 54 Guy Opperman returns to the Department for Work and Pensions ....................................................................54 New financial secretary to the Treasury appointed ............................................................................................ 54 Autumn Statement rumours flurry....................................................................................................................... 54 Key information document guidance published for agency workers...................................................................55 Autumn statement tax changes .......................................................................................................................... 55 Autumn Statement calms NI turbulence ............................................................................................................. 56 2023/24 statutory payments released in benefits and pensions document ........................................................56 Government backs down from regulator override powers .................................................................................. 57 OTS report: tax implications of changing working practices ............................................................................... 57 Is it all change for holiday? ................................................................................................................................. 58 Casual worker holiday – what now? ................................................................................................................... 58 Have your say on the holiday entitlement calculation consultation?................................................................... 59 Planned ‘fire and rehire’ statutory code .............................................................................................................. 59 House of Commons debate: Raising the state pension age............................................................................... 59 Rishi’s cabinet reshuffle creates four new departments ..................................................................................... 60 UK government in tax surplus ............................................................................................................................ 60 First menopause employment champion appointed ........................................................................................... 61 New SNP leader announced .............................................................................................................................. 61 HMRC News ....................................................................................................... 63 GOV.UK pages updated for the 2022-23 tax year.............................................................................................. 63 Check what financial help employees can get from HMRC................................................................................ 63 HMRC reminder to use the off-payroll working toggle ........................................................................................ 64 Interest on late payments to HMRC set to rise next week.................................................................................. 64

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