CIPP Payroll: need to know - 2023-24

The Chartered Institute of Payroll Professionals

News On Line

2023/24 updated guidances for employers and agents Published: 17 April 2023 Emailed: 19 April 2023

The CA44, CA41, CA42, SL3, taxable pay tables manual method, travel rates and allowances and payrolling employees guidance’s have all been updated to reflect information for the 2023/24 tax year.

CA44: National Insurance for company directors Information about paying National Insurance (NI) contributions for company directors in current and previous tax years.

CA41: National Insurance contributions tables B, C, I and S Use these booklets to manually calculate contributions for employees who must pay NI.

CA42: Foreign-going mariners and deep-sea fishermen Use this booklet to manually calculate contributions for employees who must pay NI for current and previous tax years.

SL3: Student and Postgraduate Loan deduction tables Use these tables if you have to manually calculate student or postgraduate loan deductions for your employees, current and previous years.

Taxable pay tables: manual method If you're an employer exempt from filing online, use these tables to manually work out your payroll.

Rates and allowances: travel — mileage and fuel allowances Rates and allowances for travel including mileage and fuel allowances.

Payrolling employees: taxable benefits and expenses Use the payrolling benefits and expenses online service to show you’re collecting tax on benefits and expenses through your payroll.

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Tax administration and maintenance day Published: 19 April 2023 Emailed: 26 April 2023

At Spring Budget 2023, the government announced that it would bring forward a further set of tax administration and maintenance announcements at a ‘tax administration and maintenance day’ (TAMD). HMRC has now confirmed that the government will set out these announcements on 27 April 2023.

The statement was made by Victoria Atkins, Financial Secretary (HM Treasury). The update will outline the action the government is taking to simplify the tax system, tackle the tax gap and modernise the tax system.

The CIPP will be responding to key consultations or calls for evidence that may surface from the TAMD next week. Members ’ views will be welcomed to build our responses and ensure the voice of payroll professionals and the wider community are received.

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The ‘Tell ABAB’ survey is now available Published: 19 April 2023 Emailed: 26 April 2023

The annual ‘Tell ABAB’ survey aims to give small businesses a big voice in the tax system and is now available to complete.

The survey is commissioned by an independent body, the Administrative Burdens Advisory Board (ABAB) and provides crucial insight on the big issues faced by small businesses in the tax system. The survey is open until 2 May 2023 and results will be published in Summer 2023, in the ‘Tell ABAB’ report on GOV.UK.

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