CIPP Payroll: need to know - 2023-24

The Chartered Institute of Payroll Professionals

News On Line

Published: 19 March 2024 Emailed: 20 March 2024

Following this year’s Spring Budget, the Spring Budget Bill 2024, Finance (No.2) Act 2024, has now been published bringing the announced tax changes into law.

Measures in the bill include the High Income Child Benefit Charge (HICBC) threshold being increased from £50,000 to £60,000. Planned as an interim measure while a longer term system is developed for implementation by April 2026.

A separate bill was passed, with all three stages of the bill (second reading, committee and third reading) being taken on 13 March 2024. The National Insurance Contributions (Reductions in Rates) (No. 2) bill was introduced to implement the planned 2p cut to employees National Insurance Contributions (NICs) from 6 April 2024.

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Bank of England opts to maintain bank rate Published: 21 March 2024 Emailed: 27 March 2024

The Bank of England ’s Monetary Policy Committee (MPC) has announced that the bank rate will be maintained at 5.25%. The committee saw eight votes to keep the rate at current levels and one vote to reduce the rate by 0.25 percentage points.

Payroll professionals should stay aware of this figure as it has direct impact on HMRC interest rates for late payments and repayments. More information can be found here.

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