CIPP Payroll: need to know - 2022-23

`The Chartered Institute of Payroll Professionals

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HMRC News

GOV.UK pages updated for the 2022-23 tax year Published: 7 April 2022 Emailed: 13 April 2022

6 April 2022 brings a whole raft of changes in the payroll profession, many guidance pages on GOV.UK need updating with new rates, figures and information.

Here are some of the pages updated on GOV.UK that payroll professionals may need to be familiar with:

• Pension schemes rates and allowances - GOV.UK (www.gov.uk) • Pension schemes: value your pension for lifetime allowance protection - GOV.UK (www.gov.uk) • Self Assessment: Tax Return for Trustees of Registered Pension Schemes (SA970) - GOV.UK (www.gov.uk) • Check your pension scheme member’s protection status - GOV.UK (www.gov.uk) • Protect your pension lifetime allowance - GOV.UK (www.gov.uk) • Claim back a flexibly accessed pension overpayment - GOV.UK (www.gov.uk) • Claim a tax refund when you've taken a small pension lump sum - GOV.UK (www.gov.uk) • PAYE: PAYE Settlement Agreement (PSA1) - GOV.UK (www.gov.uk) • PAYE: car provided to employee for private use (P46(Car)) - GOV.UK (www.gov.uk) • Statutory Paternity Pay: manually calculate your employee’s payments - GOV.UK (www.gov.uk) • PAYE: interest free and low interest loans (P11D WS4) - GOV.UK (www.gov.uk) • PAYE: car and car fuel benefit (P11D WS2 and WS2b) - GOV.UK (www.gov.uk) • PAYE: private use of company van (P11D WS3) - GOV.UK (www.gov.uk) • PAYE: living accommodation (P11D WS1) - GOV.UK (www.gov.uk) • PAYE: relocation costs (P11D WS5) - GOV.UK (www.gov.uk) • PAYE: mileage allowance payments not taxed at source (P11D WS6) - GOV.UK (www.gov.uk) • CA41: National Insurance contributions tables B, C, I and S - GOV.UK (www.gov.uk) • CA44: National Insurance for company directors - GOV.UK (www.gov.uk) • Work out your employee's Statutory Sick Pay manually - GOV.UK (www.gov.uk) • CA38: National Insurance contributions tables A, H, J, M and Z - GOV.UK (www.gov.uk) • Employee circumstances that affect payment of Statutory Parental Bereavement Pay - GOV.UK (www.gov.uk) • CA42: Foreign-going mariners and deep-sea fishermen - GOV.UK (www.gov.uk) • PAYE draft forms: P60 - GOV.UK (www.gov.uk) • PAYE draft forms: P60 (2022 to 2023) - GOV.UK (www.gov.uk) • Rates and allowances: travel — mileage and fuel allowances - GOV.UK (www.gov.uk) • Calculate tax, interest, penalties and Class 4 National Insurance contributions for the tax years ended 5 April 2011 to 5 April 2021 - GOV.UK (www.gov.uk) • Tell HMRC about a student or postgraduate loan in your tax return - GOV.UK (www.gov.uk) • Rates and allowances: beneficial loan arrangements - GOV.UK (www.gov.uk) • Register an estate as a personal representative - GOV.UK (www.gov.uk) • Calculate interest and penalties for tax years ended 5 April 2003 to 5 April 2021 - GOV.UK (www.gov.uk) • Claim a refund of Income Tax deducted from savings and investments (R40) - GOV.UK (www.gov.uk) • Claim an Income Tax refund on a flexibly accessed pension death benefit payment - GOV.UK (www.gov.uk)

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Check what financial help employees can get from HMRC Published: 12 April 2022 Emailed: 20 April 2022

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