CIPP Payroll: need to know - 2022-23

`The Chartered Institute of Payroll Professionals

News On Line

Overseas trade in goods statistics release

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Expanding the coverage of publications o Corporation Tax receipts, liabilities and Bank Levy o Payrolled employments in the UK by region, industry and nationality

• Consolidation and improvements to publications o Child Benefit statistics o Child and Working Tax Credits statistics o Finalised awards o Provisional awards o

Longer term strategy for publishing statistics on Child and Working Tax Credits o Inheritance Tax statistics o Statistics on non-domiciled taxpayers in the UK o Statistics on trusts o Charity Tax Relief statistics

With such a wide array of publications, HMRC will need to review what can be amended or stripped back to allow resource to be used creating new and more relevant reports. However, if you use these existing reports already and rely on the data included, now is your chance to express your views to HMRC.

For more information on the changes proposed, please see the full consultation documentation.

This Consultations is open until 16 January 2022 at 5pm.

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HMRC ’s January electronic payment deadline falls on a weekend Published: 7 December 2022 Emailed: 14 December 2022

HM Revenue and Customs (HMRC) has issued a reminder that the usual electronic payment deadline of 22 January 2023 will fall on a Sunday.

With all the festivities and time off around Christmas and new year, it is important to flag these things early so we can plan accordingly.

Unless a fa ster payment can be facilitated, funds must clear into HMRC’s account on or before 20 January 2023. Don’t get caught out in the post new year lull, any payments not made on time may attract a penalty and interest. Check with your bank or building society for cut off times to ensure you keep on HMRC’s good list.

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HMRC direct debit payment – late payment issue Published: 8 December 2022 Emailed: 14 December 2022

As you may be aware, HM Revenue and Customs (HMRC) has recently added direct debit payment capabilities for PAYE liabilities. A positive step forward, however, this has not come without its it issues.

Once set up, the direct debit will not retrieve funds until after the 22nd of the month. This is because the advance notification is not issued until the 20th, or the next available working day. Collection will then happen three working days after the notification has been issued.

As this date will always be after the deadline of the 22nd, late payment interest will begin to show on your business tax account. But don’t worry, this will be removed once funds have cleared into HMRC’s account.

Here is an example timeline given in the latest employer bulletin for December: • the advanced notification will be issued on 20 December 2022 • the direct debit will commence collection on 21 December 2022

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