CIPP Payroll: need to know - 2023-24

The Chartered Institute of Payroll Professionals

News On Line

o this could be attending handover meetings, completing security checks, or performing cleaning duties at the start or end of your shift, and you are not paid for the extra time you spent working 2. travel time you are not paid for: o if you have to travel in connection with your job and you are not paid for this time. This includes travelling from one work assignment to another or travelling to training. It does not include travel between work and home if you have to spend time training in connection with your job and you are not paid for this time o this includes training that takes place at work, at home, or outside of your normal working hours 4. paying for items connected with your job, which are deducted from your salary and could take you below the minimum wage: o this includes things like paying for tools, equipment, uniforms, or items of clothing needed to meet a dress code 5. mistakes when paying apprentices: o not paying for all the time worked o failing to pay the minimum wage following the annual increase. 3. time spent training that you are not paid for: o

Employers can access support at any time to ensure they are paying the NMW correctly:

• view the online employers’ guide on calculating the minimum wage • contact the Acas helpline on 0300 123 1100 for confidential, free advice • view HMRC’s recorded webinars on various minimum wage topics which can be accessed by clicking this link: National Minimum Wage videos and webinars. • The full press release can be found, here.

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The self-assessment deadline is around the corner Published: 23 October 2023 Emailed: 25 October 2023

HM Revenue and Customs (HMRC) has published a reminder for self-assessment customers, who have just 100 days left to submit their tax return ahead of the deadline on 31 January 2024.

The deadlines for tax returns for the 2022/23 tax year are 31 October 2023 for paper returns and 31 January 2024 for online returns. Anyone who needs support to complete their return for the 2022/23 tax year can access the online help available on GOV.UK. It explains how to access HMRC ’s services and ask for help, without having to call HMRC. Completing a tax return sooner means that customers can find out what they owe and can work out how to pay between now and the deadline. Customers can pay through the HMRC app. If customers cannot pay in full, HMRC wants to help them to find an affordable way for them to pay the tax they owe. If anyone thinks they no longer need to complete a self-assessment tax return for 2022/23, they should tell HMRC as soon as possible to avoid any penalties.

HMRC is also reminding customers to be aware of the risk of falling victim to scams and should never share their HMRC login details with anyone, including a tax agent, if they have one. HMRC scams advice is also available.

Customers can find various types of help from webinars to step by step guides at the click of a mouse. Read the full press release, here.

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A crooked tax agent who stole more than £750,000 in a tax fraud Published: 26 October 2023 Emailed: 1 November 2023

Following a joint investigation between HM Revenue and Customs (HMRC) and Leicestershire Police, a 58-year-old was convicted in absence of tax fraud, money laundering, mortgage fraud and theft.

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