If you think compliance is expensive – try non-compliance General Paul McNulty
Editor’s
comment
Greetings, payroll professionals! Hopefully you’re all managing to enjoy some sun, as we enter the second half of 2022. (Where has the time gone?!) Compliance rarely seems to be a topic
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that fills payroll teams with joy, but it’s one of the most important elements of our roles, and the consequences of non-compliance can be far-reaching. This issue features a range of articles, which consider how to adhere to the rules in several areas of payroll, from using the correct pay as you earn reference on payments to Her Majesty’s Revenue and Customs (HMRC) (page 18) to special severance payments made in the public sector (page 20). The prospect of an HMRC compliance check may feel daunting, but there’s plenty of information regarding the areas that checks are currently being conducted in and how to prepare for them, on page 22. This issue’s panel of experts will also be discussing how payroll professionals can fulfil their roles as compliance enforcers on page 30. Finally, we’re all aware of the increase to the National Insurance primary threshold from 6 July 2022. This issue’s hot topic provides guidance relating to the changes for payroll professionals on page 50. We’ll be taking a short break for the summer period but look forward to seeing you in the next issue of Professional , in September.
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Lora Murphy ACIPP (editor@cipp.org.uk) Editor
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By Jerome Smail
18 - Using the right PAYE reference when making payments to HMRC By Myrtle Lloyd (HMRC) 20 - Special severance payments – ‘son of the exit payment cap’ By Tim Bridgett 22 - HMRC’s employer compliance interventions By Susan Ball, Lee Knight and Julie Moore 30 - Feature – Payroll – the compliance enforcer By Jerome Smail 50 - Hot topic – Testing, testing, for the new PT By Samantha O’Sullivan
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| Professional in Payroll, Pensions and Reward |
Issue 82 | July - August 2022
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