The Chartered Institute of Payroll Professionals
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HMRC update guidance on double cab pick-ups Published: 14 February 2024 Emailed: 14 February 2024
New guidance on the Benefit in Kind treatment of double cab pick-ups (DCPUs) has been published by HM Revenue and Customs (HMRC).
HMRCs Employment Income Manual, EIM23150 has been updated to amend the interpretation of DCPUs for tax purposes.
A new Employment Income Manual, EIM23151 has been introduced to clarify the new rules, which will take effect from 1 July 2024.
HMRC will apply transitional arrangements for employers that have purchased, leased, or ordered a double cab pickup before 1 July 2024, they will be able to rely upon the previous treatment until the earlier of disposal, lease expiry, or 5 April 2028. The position prior to 1 July 2024 remains unchanged as outlined at EIM23150.
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HMRC Charter survey – your opinion matters! Published: 15 February 2024 Emailed: 21 February 2024
The CIPP sits on the Charter Stakeholder Group, and we want your help with our annual HMRC Charter survey. Now is your chance to let HMRC hear your thoughts on how they act with regards to the Charter standards. These standards are:
Getting things right Making things easy Being responsive Treating you fairly
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Being aware of your personal situation
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• Recognising that someone can represent you • Keeping your data secure
Follow the link below to respond to the survey and have your voice heard. https://www.surveymonkey.com/r/9K2PGVJ
The HMRC charter – your feedback needed Professional Body representatives of the Charter Stakeholder Group (see here) have prepared a survey in order to obtain feedback on HMRC's performance against its Charter. The results will form a key part of the Group’s feedback on HMRC's performance against its Charter, which will be published in HMRC's Charter annual report. The survey should take no more than ten minutes to complete, and we welcome input from individuals, businesses and agents. The survey can be found here and will run until 8 March.
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Advisory fuel rates from 1 March 2024 Published: 23 February 2024 Emailed: 28 February 2024
HM Revenue and Customs (HMRC) has released the advisory fuel rates to be used from 1 March 2024. You can use the previous rates for up to one month after the new rates apply.
The fully electric car advisory rate is 9 pence per mile. This will also now be reviewed quarterly along with the other advisory fuel rates.
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