CIPP Payroll: need to know - 2022-23

`The Chartered Institute of Payroll Professionals

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salary advances can be paid regularly, meaning this would create substantial administrative work for not just employers, but also for HMRC. The additional RTI reports could also have unintended impacts on universal credit.

Secondary legislation is due to be amended, to allow salary advances to be reported on or before an employee’s contractual pay day, so they will only need to be included for RTI purposes once. Employers who are currently adhering to this rule may continue to do so until the legislation is implemented.

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Advisory Fuel rates from 1 December 2022 Published: 29 November 2022 Emailed: 30 November 2022

HM Revenue and Customs (HMRC) has released the advisory fuel rates to be used from 1 December 2022. You can use the previous rates for up to one month after the new rates apply.

Engine size

Petrol — rate per mile

LPG — rate per mile

1400cc or less

14 pence

10 pence

1401cc to 2000cc

17 pence

12 pence

Over 2000cc

26 pence

18 pence

Engine size

Diesel — rate per mile

1600cc or less

14 pence

1601cc to 2000cc

17 pence

Over 2000cc

22 pence

cipp.org.uk

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