CIPP Payroll: need to know - 2022-23

`The Chartered Institute of Payroll Professionals

News On Line

Where employers reimburse over the AMAP rate, Income Tax and National Insurance will be due on the difference.

GOV.UK guidance is correct and has been throughout. HM Revenue and Customs (HMRC) will be working to bring this to the attention of employees and employers where needed.

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Benefits and credits due on 19 September 2022 will be paid early Published: 14 September 2022 Emailed: 21 September 2022

The Department for Work and Pensions (DWP) and HM Revenue and Customs (HMRC) have confirmed benefit payment due on 19 September 2022 will be paid early.

Payment will instead be paid on Friday 16 September, the last working day before the bank holiday.

The full list of affected payments: • Attendance Allowance • Carer’s Allowance • Disability Living Allowance •

Employment and Support Allowance

• • • • • • • • • •

Income Support

Industrial Injuries Disablement Benefit

Jobseeker’s Allowance

Pension Credit

Personal Independence Payment

State Pension Universal Credit

Child Benefit/Guardian’s Al lowance

Working Tax Credits Child Tax Credits

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Kwarteng’s first financial statement expected 23 September 2022 Published: 15 September 2022 Emailed: 21 September 2022

Following a leadership battle filled with promises and pledges, Liz Truss’ chancellor, Kwasi Kwarteng, will deliver a mini budget on Friday 22 September 2022.

Parliament is due to resume normal business on Thursday 22 September, following the official mourning period and Queen’s state funeral.

The “fiscal event” is expected to bring news and plans for the following items:

• • • •

energy price caps and suspending the green levy on energy bills

scrapping the proposed corporation tax uplift reversal of the National Insurance increase

removing the bankers’ bonus cap.

The CIPP will post more information as it becomes available, keeping you up to date with the latest changes in the payroll profession.

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Guy Opperman leaves post as pensions minister

cipp.org.uk

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