CIPP Payroll: need to know - 2023-24

The Chartered Institute of Payroll Professionals

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It’s as easy as 1, 2, 3 Published: 6 October 2023 Emailed: 11 October 2023

Telling HM Revenue and Customs (HMRC) about a new employee is an important obligation for an employer / agent. However, in order to do this you need the correct employee information.

HMRC is encouraging employers to provide information needed to get new employees on the correct pay quicker. HMRC use the information given to help make sure employees get paid correctly, including their:

name

• •

date of birth

• National Insurance number (NINO). Did you know? HMRC received 2000 returns with National Insurance number AB123456 last year. It has also been reported that over two million employees were put on the wrong tax code last year.

Here’s some helpful tips, to ensure the correct personal details are sent to HMRC for your new employees:

• getting on the right pay faster using the digital PAYE starter checklist • obtaining personal details and entering them accurately - make sure the information exactly match the official documents (i.e. name, date of birth, NINO) • when there’s no P45 - use the digital starter checklist • use the right tax code with starter declaration code C - you should not use any tax code other than BR or 0T with starter declaration code C • top tip for new employees - download the HMRC app to help monitor pay and taxes.

Find out more, here.

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