CIPP Payroll: need to know - 2023-24

The Chartered Institute of Payroll Professionals

News On Line

• Guidelines for Compliance — help to comply with the reformed off-payroll working rules (IR35) • Umbrella company guidance for employment businesses and workers • Stopping paper BACS repayment notifications for Self Assessment • Changes to the process for claiming Payment Protection Insurance (PPI) tax relief repayments Making Tax Digital • Making Tax Digital for Income Tax Self Assessment and small businesses HMRC Agent Services • Changes to the Self Assessment (SA) helpline and Agent Dedicated Line — SA peak 2024 • Helping contractors steer clear of tax avoidance schemes • The Administrative Burden Advisory Board (ABAB) Annual Report 2023

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Agent update: January 2024 – issue 116 Published: 19 January 2024 Emailed: 24 January 2024

The Agent Update is monthly newsletter for agents provided by HM Revenue and Customs that can be a treasure trove of useful information for the payroll profession.

January’s newsletter is no different and you can head over there to read all of the updates, but below are a few we have pulled out that may be relevant to your role.

Tax

Reminder on repayment agent registration

• Changes to Scottish Income Tax from 6 April 2024 • Phasing out the employers’ payment booklet • Taxable turnover agents update • Upcoming changes to Paternity Leave and Pay • Basis period reform • New National Insurance tool for employees • Agents dealing with payroll — reducing the risk of employees paying too much student loan • Tax simplification update — January 2024

EU Exit

• 3 new countries join Convention on Social Security Coordination

Making Tax Digital •

Testing Making Tax Digital for Income Tax Self Assessment from April 2024

Agent online forum and engagement Latest updates from the partnership between HMRC and the main agent representative bodies, including: • Issues Overview Group • Contact information for professional and representative bodies

The next edition is due to be released on Wednesday 21 February 2024.

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