The Chartered Institute of Payroll Professionals
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It is clear HMRC is wanting to push towards a more digital approach to communications, however it is clear that we are still a long way from this. With offline channels being sought where situations are complex, it is in HMRC’s best interest to resolve less complex queries digitally or through a self-service option as this leaves them with more resource to direct at the complex areas. However, more work needs to be done to raise awareness of the channels available if they are to gain more traction with HMRC ’s customers.
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HMRC: PAYE expenses and benefits schema for 2023/24 Published: 3 October 2023 Emailed: 4 October 2023
HM Revenue and Customs (HMRC) has published the PAYE expenses and benefits schema and supporting documents for PAYE software developers for 2023/24.
The Internet (XML) expenses and benefits technical pack has been updated to include the following:
•
2023-24 EXB Schema
• 2023-24 P11D and P11D(b) Business Validation Rules • 2023-23 P46(Car) Business Validation Rules • 2023-24 Error catalogue.
Details are also available, here.
HMRC is planning to update TPVS and the External Test Service (ETS) on 9th October 2023, and at this point the 2022/23 EXB validations will be removed from the test service.
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Updated guidance: National Minimum Wage information for employers Published: 5 October 2023 Emailed: 11 October 2023
HM Revenue and Customs (HMRC) has updated the guidance on ‘ National Minimum Wage information for employers ’ .
The guidance outlines the checks HMRC carries out to make sure employers are paying workers at least the National Minimum Wage (NMW).
The National Minimum Wage checks (NMW FS1) and the self-review of the National Living Wage (NLW) and the National Minimum Wage (NMW FS2) have both been updated. Responsibility for National Minimum Wage (NMW) has now passed from the Department of Business, Energy and Industrial Strategy (BEIS) to the Department for Business and Trade (DBT).
HMRC carries out checks on employers on behalf of the DBT, and talk to workers, to make sure all workers are paid what they’re legally due. HMRC choose s which employers to check based on (one of the following):
own research
•
• if HMRC has received a complaint that an employer is paying one or more of their workers below the NMW or the NLW. HMRC does this under the National Minimum Wage Act 1998.
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