CIPP Payroll: need to know - 2022-23

`The Chartered Institute of Payroll Professionals

News On Line

Richard Ballantyne OBE, British Ports Association chief executive said:

‘‘We believe strongly that the business benefits Freeport areas include will be pivotal in attracting new investment and jobs to our important coastal regions. This is an exciting time to be involved in the ports sector and we are pleased that policy makers see our industry as a focal point for levelling up.’’

The Government expects the remaining five English freeports to join Plymouth, Solent and Teesside to receive final approvals soon. It is committed to ensure

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HMRC update guidance: NICs, MTD, P87 form and CIS requests Published: 22 December 2022 Emailed: 4 January 2023

HM Revenue and Customs (HMRC) has now updated the GOV.U K guidance’s on ‘ Rates and allowances: National Insurance contributions ’, ‘ Find software that's compatible with Making Tax Digital for Income Tax ’ and ‘ Claim Income Tax relief for your employment expenses by post ’.

Below are the key updates for this week:

• guidance for employers and employees to reflect the National Insurance contributions (NICs) rate change for the periods from 6 November 2022 have been revised. The Class 2 and 4 NI rates have been updated for 2022 to 2023 • guidance: a software supplier's details have been removed from the ‘Software in Development’ section • guidance to use before 21 December 2022 and the P87 form have been removed. The HMRC Commissioners' Direction has been replaced with a new version • Construction Industry Scheme (CIS): HMRC will only deal one payment and deduction statement request per customer.

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HMRC update: tax, interest and penalty calculators Published: 23 December 2022 Emailed: 4 January 2023

HM Revenue and Customs (HMRC) has now updated the GOV.UK guidance’s to work out the tax, interests and penalties.

Below are the calculators updated:

• form to work out interest and penalties for tax years ended 5 April 2003 to 5 April 2021 • form to work out income tax, interest, penalties and Class 4 National Insurance contributions for tax years ended 5 April 2011 to 5 April 2021.

The forms are interactive and you must have access to Adobe Reader to complete them. However if the forms do not open, then you can contact the HMRC online services helpdesks for support.

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Making Tax Digital for Income Tax Self-Assessment delayed Published: 23 December 2022 Emailed: 4 January 2023

HM Revenue and Customs (HMRC) has been preparing for an April 2024 release of Making Tax Digital (MTD) for Income Tax Self-Assessment (ITSA). However it has been announced that this has been delayed for a further two years and will be a phased introduction.

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