The Chartered Institute of Payroll Professionals
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In the event an Investment Zone tax site becomes operational before 6 April 2024, employers will be able to claim the relief using the existing Freeport NIC Category letters instead. This is a temporary arrangement until the Investment Zone NIC Category letters become available. All Investment Zone Employer NICs Relief claims made from 6 April 2024 onwards (including if the employer has made a claim in relation to the employee prior to 6 April 2024) must be made using the NIC Category letters N, E, K or D.
HMRC will shortly publish the 2024/25 RTI RIM artefacts and associated technical documents in the RTI technical pack, here.
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HMRC: updated guidance and planned downtime Published: 11 August 2023 Emailed: 16 August 2023
HM Revenue and Customs (HMRC) has now updated the GOV.UK guidance and planned downtime.
Below are some of the key updates: •
PAYE10015 - Coding: coding allowances and reliefs: allowances • PAYE74030 - PAYE operation: lump sum termination payments: termination payment notification received • HMRC email updates and webinars for National Minimum Wage - learn more about the National Minimum Wage (NMW), including salaried hours work, how to avoid mistakes, keeping records and what to expect from a HMRC check • Class 1A National Insurance contributions on benefits in kind (CWG5) - section 19 has been updated: you must use the online P11D (b) and P11d amendment forms to correct any errors • Get your Income Tax right if you're leaving the UK (P85) - tell HMRC if you've left or intend to leave the UK and find out how to get relief or a repayment on UK Income Tax (P85) • Making Tax Digital for Income Tax: service availability and issues - planned downtime on Saturday 12 August 2023 8:00pm to 8:30pm.
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Statutory paternity pay and leave changes Published: 11 August 2023 Emailed: 16 August 2023
Legislation in regard to statutory paternity pay and leave changes will take effect from 6 April 2024.
Changes to the existing Paternity Pay and Leave (PPL) entitlement, led out of the Department for Business and Trade (DBT), will introduce greater flexibility for fathers, moving to a more equal system of parental leave and pay to promote gender equality.
HMRC partly administers this entitlement by providing the forms (SC3, SC4, and SC5) to apply for PPL along with dispute forms (SPP1 and SPP2), requests for advance funding, and online eligibility calculators and guidance for both employers and employees.
Following consultation in 2019 the new policy, which covers Great Britain and not Northern Ireland, will come into effect from 6 April 2024 with the following changes:
• employed fathers-to-be will now provide 28 days' notice prior to the dates they wish to take for paternity pay/leave • an employed father will be able to take PPL in two non-consecutive periods of 1 week or a 2-week block within 52 weeks of the birth of the child or placement for adoption • payroll software, Basic PAYE Tools and the online PPL calculator on GOV.UK will be updated so that an employer can calculate the pay for PPL taken in non-consecutive weeks. • The notice of entitlement period for PPL will remain unchanged.
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