CIPP Payroll: need to know - 2023-24

The Chartered Institute of Payroll Professionals

News On Line

and whether the above should be aligned across different tax regimes i.e., Income Tax Self Assessment, PAYE Income Tax, Corporation Tax Self Assessment etc.

The policy team are in conversation with the HMRC leads working on this call for evidence, and are hoping to facilitate some Think Tanks for our members, allowing HMRC to hear your thoughts and feedback on the reform opportunities. Keep an eye on your emails, and the events calendar on our website to book your space.

To review for call for evidence, please click here.

Back to contents

March Agent Update: issue 118 Published: 21 March 2024 Emailed: 27 March 2024

March’s Agent Update is here, and it is full of information for agents on tax and other updates. This newsletter is great for all payroll professionals to keep an eye on, agent or not, as it can bring updates sooner than the employer bulletin, which is released every other month.

Take a look through the below titles of items covered and click the links to be taken to the specific section on the website.

Tax

• National Insurance contributions rates changes reminder • Construction Industry Scheme changes from 6 April 2024 • Update on benefit in kind and capital allowance guidance for double cab pickup trucks • Low income trusts and estates changes • Student and Postgraduate Loans thresholds from 6 April 2024 • Research and Development tax reliefs — webinars • Investment Zone direct tax offer • Stopping paper repayment notifications for Corporation Tax and Self Assessment • Mandating the payrolling of benefits in kind from April 2026 • Restricting nominations and assignments — Research and Development tax relief • Basis period reform — reporting on a tax year basis • Creative industry tax reliefs — mandatory online form for claims

Borders and Trade •

VAT margin scheme — your clients may need to act before 30 April 2024 • All routes now open for Customs Declaration Service export migration • Changes to supplementary declarations

Making Tax Digital •

Regulations on Making Tax Digital for Income Tax Self Assessment • Removal of services from HMRC’s legacy Online Service for Agents

HMRC Agent Services Details of live consultations and links to responses, changes to HMRC service and guidance, including: • Helping contractors steer clear of tax avoidance scheme • Self Assessment 2023 to 2024 exclusions and special cases documents for individuals, partnerships and trusts • GOV.UK One Login: a new way to access HMRC’s online services for some customers • Have your say — Raising standards in the tax advice market: strengthening the regulatory framework and improving registration • Tax Relief on property repairs — correction letter • Support for customers who need extra help • Tax Agent toolkits

cipp.org.uk

Page 162 of 314

Made with FlippingBook - Online magazine maker