CIPP Payroll: need to know - 2023-24

The Chartered Institute of Payroll Professionals

News On Line

HMRC: updated guidance and planned downtime ........................................................................................... 114 Statutory paternity pay and leave changes ...................................................................................................... 114 Plan 2, plan 5 and postgraduate student loan interest rates ............................................................................ 115 So, who needs to complete a self-assessment tax return? .............................................................................. 115 Advisory Fuel rates from 1 September 2023 .................................................................................................... 116 HMRC updates: pension lifetime allowance guidance and planned downtime................................................. 116 Payroll software that is recognised by HMRC .................................................................................................. 117 Reminder: first time self-assessment filers ....................................................................................................... 117 Update: HMRC standard for agents ................................................................................................................. 117 HMRC: new starter information – helping employers get it right ...................................................................... 118 HMRC: PAYE RTI 2024/25 technical pack....................................................................................................... 119 HMRC tools and calculators ............................................................................................................................. 119 Tell ABAB: 2022 to 2023 report........................................................................................................................ 119 HMRC updates: employer bulletin, CWG2 and planned downtime .................................................................. 120 Overpayment of student loan for self-assessment workers with payrolled BIKs .............................................. 120 Self-assessment deadline approaching, warns HMRC .................................................................................... 121 Agent Dedicated Line (ADL) changes .............................................................................................................. 121 HMRC contact preference research ................................................................................................................. 122 HMRC: PAYE expenses and benefits schema for 2023/24.............................................................................. 123 Updated guidance: National Minimum Wage information for employers .......................................................... 123 August 2023: HMRC monthly performance report ........................................................................................... 124 It’s as easy as 1, 2, 3 ........................................................................................................................................ 125 Reminder: keep your tax records up to date .................................................................................................... 126 Apprenticeship levy – we want to hear from you .............................................................................................. 126 Calling all students - make sure you’re on your guard ..................................................................................... 126 HMRC form: PSA1 ........................................................................................................................................... 127 Electric car reimbursement clarification from HMRC ........................................................................................ 127 “A full review of all tax reliefs would impose significant uncertainty on the tax system” .................................... 127 Employer NI reliefs review (under 21 and apprentices under 25)..................................................................... 128 Contact HMRC via GOV.UK............................................................................................................................. 128 HMRC updates: CA8421 and planned downtime ............................................................................................. 130 Cardiff workers underpaid in NMW breaches................................................................................................... 130 The self-assessment deadline is around the corner ......................................................................................... 131 A crooked tax agent who stole more than £750,000 in a tax fraud................................................................... 131 Help make GOV.UK better ............................................................................................................................... 132 HMRC Treasury Committee meeting ............................................................................................................... 132 HMRC encourages customers to sign up to Help to Save ............................................................................... 133 September 2023: HMRC monthly performance report ..................................................................................... 133 HMRC mini surveys: collection of hours worked on RTI................................................................................... 134 HMRC: updated guidance ................................................................................................................................ 134 HMRC's online marriage allowance calculator ................................................................................................. 135 Getting ready for self assessment .................................................................................................................... 135 Electric charging of company cars and vans at residential properties .............................................................. 136 Advisory fuel rates to be used from 1 December 2023..................................................................................... 136 Off-payroll working guidelines for compliance are here.................................................................................... 137 Car and van fuel benefit charge confirmed....................................................................................................... 137 Self-Assessment helpline will temporarily focus on priority queries ................................................................. 137 Draft regulations published to amend MTD for income tax mandation dates ................................................... 138 OOTLAR: some more 2024/25 rates confirmed ............................................................................................... 138 Construction Industry Scheme draft amendments ........................................................................................... 139 ABAB annual report 2023................................................................................................................................. 139 HMRC publishes tax simplification update, including the mandating of payrolling benefits in kind .................. 140 HMRC has updated National Insurance Contribution (NIC) rates and tables ................................................... 140 HMRC Agent Forum registration ...................................................................................................................... 141 Open consultation – The Finance Act 2004 (Registered Pension Schemes and Annual Allowance charge) order 2024 ......................................................................................................................................................................... 141 P9X for 2024/25 tax year has been released ................................................................................................... 141 HMRC update guidance on double cab pick-ups ............................................................................................. 142 HMRC Charter survey – your opinion matters!................................................................................................. 142 Advisory fuel rates from 1 March 2024............................................................................................................. 142 Alternative dispute resolution ........................................................................................................................... 143 Update on the P87 form and Marriage Allowance transfer claim form (MATCF).............................................. 144 Investment Zones and Investment Zone tax sites maps .................................................................................. 144 Employer Bulletins.............................................................................................................................................. 145 Agent Update: issue 106 .................................................................................................................................. 145 Employer Bulletin: April 2023 ........................................................................................................................... 145

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