CIPP Payroll: need to know - 2024-2025

2024 - 25

The Chartered Institute of Payroll Professionals (a company incorporated by Royal Charter) IPP Education Ltd (a subsidiary of the Chartered Institute of Payroll Professionals) Registered No. 3612942 (England) VAT No. 864462406

The Chartered Institute of Payroll Professionals

News Online

Introduction

Payroll: need to know , has been produced by the CIPP Policy and Research team for the exclusive benefit of members. It contains all relevant payroll, pensions and reward News Online items and is indexed and categorised for easy reference. Each item is in date order (the most recent entry being at the bottom) to ensure you know you have the latest updates on any given subject. Payroll: need to know is produced on a tax year basis and by the end of each tax year will be closed off and restarted with any significant live news items being carried forward to the following year’s edition and then added to on a weekly basis with each edition of News Online. This year's edition has been amended to align with our commitment to achieve net zero. You can view our CIPP climate pledge here. Therefore, the 2024-25 version is more interactive. Our News Online articles have been hyperlinked for you, meaning when you click on them, it takes you to the live version of the article on the CIPP website. This ensures you are receiving the most accurate information and also means you don’t need to print this informative, but very long document.

If you have any comments or suggestions about Payroll: need to know - your guide to UK payroll legislation and reporting , please email policy@cipp.org.uk

Copyright

Copyright © 2025 Chartered Institute of Payroll Professionals (CIPP)

Published April 2025

All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by other means, electronic, mechanical, photocopying, recording, or otherwise, without the prior permission of the copyright holder. This publication may not be sold, lent, hired out or otherwise dealt with in the course of trade or supply in any form of binding or cover other than that in which it is published without the prior permission of the publisher.

The CIPP logo may not be used to endorse any product or service. Any attempt to use the CIPP logo to represent that CIPP endorses a service or product is strictly prohibited

This publication contains public sector information licensed under the Open Government Licence v3.0.

Whilst every effort has been made to ensure the information included in this publication complies with current legislation the CIPP cannot be held responsible for any errors or omissions.

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Contents Tags and how to navigate................................................................................... 5 Newsletter sent 10.04.24 ..................................................................................... 7 Newsletter sent 17.04.24 ..................................................................................... 9 Newsletter sent 24.04.24 ................................................................................... 11 Newsletter sent 01.05.24 ................................................................................... 13 Newsletter sent 08.05.24 ................................................................................... 15 Newsletter sent 15.05.24 ................................................................................... 17 Newsletter sent 22.05.24 ................................................................................... 19 Newsletter sent 29.05.24 ................................................................................... 20 Newsletter sent 05.06.24 ................................................................................... 21 Newsletter sent 12.06.24 ................................................................................... 22 Newsletter sent 19.06.24 ................................................................................... 23 Newsletter sent 26.06.24 ................................................................................... 25 Newsletter sent 03.07.24 ................................................................................... 26 Newsletter sent 10.07.24 ................................................................................... 28 Newsletter sent 17.07.24 ................................................................................... 29 Newsletter sent 24.07.24 ................................................................................... 31 Newsletter sent 31.07.24 ................................................................................... 32 Newsletter sent 07.08.24 ................................................................................... 34 Newsletter sent 14.08.24 ................................................................................... 36 Newsletter sent 21.08.24 ................................................................................... 37 Newsletter sent 28.08.24 ................................................................................... 39 Newsletter sent 04.09.24 ................................................................................... 40 Newsletter sent 11.09.24 ................................................................................... 41 Newsletter sent 18.09.24 ................................................................................... 42 Newsletter sent 25.09.24 ................................................................................... 44 Newsletter sent 02.10.24 ................................................................................... 46 Newsletter sent 09.10.24 ................................................................................... 48 Newsletter sent 16.10.24 ................................................................................... 49 Newsletter sent 23.10.24 ................................................................................... 50 Newsletter sent 30.10.24 ................................................................................... 52 Newsletter sent 06.11.24 ................................................................................... 54 Newsletter sent 13.11.24 ................................................................................... 56 Newsletter sent 20.11.24 ................................................................................... 58 Newsletter sent 27.11.24 ................................................................................... 59 Newsletter sent 04.12.24 ................................................................................... 61 Newsletter sent 11.12.24 ................................................................................... 63 Newsletter sent 18.12.24 ................................................................................... 65 Newsletter sent 25.12.24 ................................................................................... 67 Newsletter sent 08.01.25 ................................................................................... 68 Newsletter sent 15.01.25 ................................................................................... 69 Newsletter sent 22.01.25 ................................................................................... 70 Newsletter sent 29.01.25 ................................................................................... 72

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Newsletter sent 05.02.25 ................................................................................... 74 Newsletter sent 12.02.25 ................................................................................... 76 Newsletter sent 19.02.25 ................................................................................... 78 Newsletter sent 26.02.25 ................................................................................... 80 Newsletter sent 05.03.25 ................................................................................... 82 Newsletter sent 12.03.25 ................................................................................... 84 Newsletter sent 19.03.25 ................................................................................... 86 Newsletter sent 26.03.25 ................................................................................... 88 Newsletter sent 02.04.25 ................................................................................... 90

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Tags and how to navigate

You can navigate through this document in chronological order, links are organised in date order they were included in the members newsletter.

You can navigate to each newsletter by holding CTRL and clicking on the relevant title in the contents above to view that week’s newsletter.

Alternatively, each article link is accompanied by tags to indicate the subject matter contained within. Use ‘ CTRL+F ’ to open the find tool within the document and search for the desired tag from the list used below.

cipp.org.uk

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The Chartered Institute of Payroll Professionals

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Accommodation Advisory fuel rates Agent update Apprenticeships

Lifetime Allowance (LTA) List 3 Low Pay Commission (LPC) Manual calculations Member benefits National Audit Office (NAO) National Insurance (NI)

Artificial intelligence (AI) Automatic enrolment (AE) BeKnowledgeable Beneficial loans Budget

National Living Wage (NLW) National Minimum Wage rates National Payroll Week Neonatal care leave and pay Northern Ireland Office for National Statistics (ONS) Off-payroll working Overpayments

Call for evidence Casual workers Charter

CIPP resources Company cars Compliance Construction Industry Scheme (CIS)

Part-year working Pay gap reporting Pay on demand PAYE Payrolling benefits Payslip

Consultation Court orders Customer Service Data breach Data protection Data security

Penalties Pensions Policy team surveys Quick Polls Real Living Wage Real Time Information (RTI) Recognised Overseas Pension Schemes (ROPS) Redundancy

Department for Business and Trade (DBT) Department for Work and Pensions (DWP) Devolution

Economic update Employer Bulletin Employment Allowance (EA) Employment law Employment Rights Bill Employment status Expat payroll Expenses & benefits Financial Conduct Authority (FCA) Financial wellbeing Flexible working Fraud Freeport and Investment Zones Full Payment Submission (FPS) GDPR General Election Global payroll Government Guidance Guidelines for Compliance (GfC) HM Treasury HMRC Holiday pay and entitlement Home working Income tax Inflation IR35 Isle of Man Issues King's Speech Legal judgements Legislation

Reporting Research Salary sacrifice

Scotland Services Statutory adoption pay (SAP) Statutory leave Statutory maternity pay (SMP) Statutory parental bereavement pay (SPBP) Statutory paternity pay (SPP) Statutory payments Statutory shared parental pay (ShPP) Statutory sick pay (SSP) Student Loans Surveys Tax agents Tax avoidance and evasion Tax relief Tax year end The Pensions Regulator (TPR) Tips/troncs TUPE Umbrella companies Updates Wales Workplace saving Zero-hours contracts

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The Chartered Institute of Payroll Professionals

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Newsletter sent 10.04.24

Quick Poll Results: How do you feel you are prepared for RTI changes?

How prepared were our respondents to proposed changes to RTI?

Tags : Quick Polls, Real Time Information (RTI), Research, Policy team surveys

New Quick Poll: Would it be helpful if your online or printed payslips had a link to HMRC guidance about common wage queries you receive? Would it be helpful if your online or printed payslips had a link to HMRC guidance about common wage queries you receive? Answer our new quick poll to share your opinion.

Tags : Quick Polls, Payslip, Research, Policy team surveys

Payrolling car benefits - a reminder and useful links

A reminder of the details around payrolling car benefits. Be compliant as the new year starts.

Tags : Company cars, Payrolling benefits, Expenses & benefits

When to implement the new rates of NMW in 2024

A quick reminder of when to apply the new minimum wage rates from this tax year end.

Tags : National Minimum Wage rates, Tax year end

HMRC publishes national insurance manual calculation tables

National Insurance manual calculation booklets from HMRC published for the new tax year.

Tags : National Insurance (NI), Manual calculations, HMRC

Government backed Money Helper update employment basics support

'Understanding your payslip' tools without the jargon for your employees.

Tags : Payslip, Financial news, Government, Financial wellbeing

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The Chartered Institute of Payroll Professionals

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Changes to flexible working from 6 April 2024

Have you changed your processes to accommodate the changes to flexible working requests from 6 April?

Tags : Employment law, Flexible working, Home working

HMRC updates tax and NI on expenses and benefits guidance

Get ready for your expenses reporting for the year, HMRC guidance now available.

Tags : HMRC, Income tax, National Insurance (NI), Expenses & benefits

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The Chartered Institute of Payroll Professionals

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Newsletter sent 17.04.24

The 2024-25 factcard is here!

Download your factcard now to have all this year’s tax figures to hand while you work.

Tags : CIPP resources, Income tax, National Insurance (NI), Statutory payments

DBT review of domestic abuse statutory leave provisions

Does there need to be specific statutory leave entitlements for employees experiencing domestic abuse?

Tags : Statutory leave, Statutory payments, Department for Business and Trade (DBT)

Another landmark case gets verdict at Upper Tribunal

Sky Sports presenter handed verdict on £210,000 tax bill.

Tags : IR35, Off-payroll working, HMRC, Employment law, Legal judgements, Employment status

Happy birthday to PAYE!

Pay As You Earn turns 80 this year.

Tags : HMRC, PAYE

Quick Poll results: Are payslip messages useful?

Results: Would it be helpful if your online or printed payslips had a link to HMRC guidance about common wage queries you receive?

Tags : Quick Polls, Policy team surveys, Payslips

New Quick Poll: what pension tasks are you responsible for?

We hear that payrolls remit is creeping into pensions, what pension tasks are you responsible for?

Tags : Quick Polls, Policy team surveys, Pensions

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2024-25 Payroll reference book is available online now!

You can access the online version of the ‘payroll bible’ now, ahead of the printed version being made available.

Tags : CIPP resources

Recognised Overseas Pension Schemes (ROPS) notification list

The ROPS list has been updated with 21 additions and 11 removed.

Tags : Recognised Overseas Pension Schemes (ROPS), Pensions

Back to contents

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The Chartered Institute of Payroll Professionals

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Newsletter sent 24.04.24

Do you work for a small business? ABAB has released their annual survey

Complete the Tell ABAB survey to have your voice heard on HMRC’s handling of burdens for small businesses.

Tags : Surveys, HMRC, Research

HMRC staff overpaid £12 million across a decade

Have you ever overpaid a member of staff? You are not alone, with HMRC as company.

Tags : HMRC, Overpayments, PAYE

Updates to the tax avoidance list

HMRC has added seven new names to the tax avoidance list.

Tags : HMRC, Tax avoidance and evasion, PAYE, Income tax

New Freeport and Investment Zone reporting requirement

HMRC consultation: introducing the requirement for employers to provide a workplace postcode when claiming NI relief. Tags : HMRC, Consultation, Legislation, Full Payment Submission (FPS), Freeports and Investment Zones, Real Time Information (RTI)

Hybrid working and commuting: HMRC guidance addition

HMRC has added an example to illustrate the correct tax treatment of hybrid workers and commuting tax relief.

Tags : HMRC, Tax relief, Home working, Flexible working

The Employment (Allocation of Tips) Act measures to commence 1 October 2024

Allocation of tips code of practice released with legislation start date announced.

Tags : Department for Business and Trade (DBT), Consultation, Employment law, Tips/troncs

cipp.org.uk

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HMRC update Statutory Paternity Pay forms

See updates and removal of paternity pay and leave forms.

Tags : HMRC, Statutory paternity pay (SPP), Statutory payments

April Agent Update: issue 119

Check the contents for points relevant to your payroll position.

Tags : HMRC, Agent update, Income tax

Back to contents

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Newsletter sent 01.05.24

Updates to the tax avoidance list

HMRC has added a new company name to the tax avoidance list.

Tags : HMRC, PAYE, Income tax, Tax avoidance and evasion

Pension scheme newsletter – April 2024

April edition of the pension schemes newsletter brings updates for public service pension remedy and lifetime allowance abolition.

Tags : Pensions, HMRC

IR35 litigation information from Committee of Public Accounts

Treasury minutes with the Committee of Public Accounts highlights IR35 litigation from HMRC. Tags : HMRC, Penalties, Off-payroll working, IR35, Employment status, Legal judgements

Approved professional organisations and learned societies (list 3)

List 3 has been updated with four additions, two changes and one removal.

Tags : HMRC, List 3, Income tax

Caxton Resource Library – now available to members

A new member benefit has been added to the CIPP website, access to Caxton resource library and a payments review.

Tags : CIPP resources, Member benefits

New Quick Poll: What topics do you want to see covered in our BeKnowledgeable webinar Series?

Our BeKnowledgeable webinars are back, what do you want to see?

Tags : Quick Polls, Policy team surveys, CIPP resources

cipp.org.uk

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Quick Poll results: what pension tasks are you responsible for?

See what pension tasks payroll professionals are responsible for.

Tags : Quick Polls, Policy team surveys, Pensions

Back to contents

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The Chartered Institute of Payroll Professionals

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Newsletter sent 08.05.24

Recognised Overseas Pension Schemes (ROPS) notification list

The ROPS list has been updated with 12 additions and 22 removed.

Tags : Recognised Overseas Pension Schemes (ROPS), Pensions, HMRC

Agent services updated – payrolling benefits

Agents can now register for payrolling benefits from 6 April 2025.

Tags : Payrolling benefits, Agents, PAYE, Expenses & benefits

Ministry of Defence payroll breach

What we can learn from the Ministry of Defence payroll breach.

Tags : Data security, Data breach, Data protection

EWA Code of Practice - Onsi

Onsi join EWA Code of Practice.

Tags : Earned Wage Access (EWA), Financial Conduct Authority (FCA), Pay on demand

Fit Note Reform: open call for evidence

DWP has opened a new call for evidence.

Tags : Call for Evidence, Department for Work and Pensions (DWP), Statutory sick pay (SSP)

Share your thoughts on what’s on the horizon for the payroll, pensions and reward community in the Future of Payroll Survey 2024 This exciting piece of research takes place every two years, and the CIPP wants to hear directly from you regarding the future direction of payroll, pensions and reward.

Tags : Survey, CIPP resources

cipp.org.uk

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Online voluntary National Insurance service updated

Service is now fully online from start to finish.

Tags : National Insurance (NI), HMRC

The Pensions Regulator publishes new corporate plan

TPR’s three year plan to enhance the pension system.

Tags : The Pensions Regulator (TPR), Pensions

Back to contents

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Newsletter sent 15.05.24

Payslip Statistics Report 2024 is now available

See the results of this year’s Payslip Statistics survey.

Tags : Research, Policy team surveys, CIPP resources

Updates to the tax avoidance list

HMRC has added a new company name to the tax avoidance list.

Tags : HMRC, Tax avoidance and evasion, Umbrella companies

Bank rate maintained at 5.25%

Still no movement on Bank of England rate.

Tags : Economic update

HMRC app updates

Download the HMRC app now!

Tags : HMRC, Updates

Quick Poll results: What topics do you want to see covered in our BeKnowledgeable webinar Series?

See what topics payroll professionals want covered.

Tags : Quick Poll, Policy team surveys, BeKnowledgeable

The policy team response to HM Revenue and Customs’ (HMRC) technical consultation on Improving the data collected from its customers has now been published

Read the policy team's response to hours worked via RTI consultation.

Tags : HMRC, Consultation, Real Time Information (RTI)

cipp.org.uk

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The Chartered Institute of Payroll Professionals

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National Audit Office: “Taxpayers let down by poor HMRC customer service”

National Audit Office value for money report looking into HMRC customer service released.

Tags : National Audit Office (NAO), HMRC, Services, Customer service, Issues

Back to contents

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Newsletter sent 22.05.24

Freeports post code consultation response published

Freeport and Investment Zone employer National Insurance reliefs consultation response available to view.

Tags : HMRC, Consultation, Freeports and Investment Zones, National Insurance (NI)

May Agent Update: issue 120

Check the contents for points relevant to your payroll position.

Tags : HMRC, Agent update, Income tax

New consultation released around TUPE

Have your say on a new proposals to TUPE transfers.

Tags : DBT, Consultation, TUPE

Recognised Overseas Pension Schemes (ROPS) notification list

The ROPS list has been updated with 12 additions, one amendment and 13 removed.

Tags : Recognised Overseas Pension Schemes (ROPS), Pensions

Inflation down to 2.3% in April 2024

Is it time for interest rates to fall as inflation falls closer to the 2% target.

Tags : Economic update, Office for National Statistics (ONS)

Back to contents

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Newsletter sent 29.05.24

Breaking news: general election called for 4 July 2024

General election called: no more fiscal statements before election?

Tags : Government, General election

One week to make movement on paternity leave bill

Dissolution of parliament triggers a rush on outstanding bills.

Tags : Government, General election, Legislation, Statutory leave, Statutory payments, Statutory paternity pay (SPP)

Advisory fuel rates from 1 June 2024

HMRC release advisory fuel rates to use from 1 June 2024.

Tags : Advisory fuel rates, HMRC, Company cars

Quick Poll results: how useful is the CIPP Payroll Reference Book?

How much do our members use the payroll reference books?

Tags : Quick Polls, Survey, CIPP resources

New Quick Poll: What should we be coving during the election period?

How much do you want us to cover during the next few weeks of election run up?

Tags : Quick Polls, Survey, General election

Paternity Leave (Bereavement) Act 2024 is passed into law

Positive steps forward for the Paternity Leave (Bereavement) Bill.

Tags : Statutory paternity pay (SPP), Employment law, Legislation

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The Chartered Institute of Payroll Professionals

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Newsletter sent 05.06.24

HMRC guidance on tax treatment of polling clerks ahead of the election

Guidance in preparation of the election.

Tags : Government, General election, HMRC, Income tax

Nest Insight has published a report on payroll potential

Smarter Paydays report is now available.

Tags : Survey, Research, Financial wellbeing

Recognised Overseas Pension Schemes (ROPS) notification list

The ROPS list has been updated with 25 additions, 11 removals and two amendments.

Tags : Recognised Overseas Pension Schemes (ROPS), Pensions

CIPP responds to raising standards in the tax advice market consultation

Read the response from the policy team.

Tags : Consultation, Income tax, HMRC

SMP: Alabaster recalculations

A breakdown of considerations for alabaster recalculations.

Tags : Statutory payments, Statutory maternity pay (SMP)

HMRC responds to duplicate employment records query

Read the technical response from HMRC on how to avoid record duplication.

Tags : HMRC, Real Time Information (RTI), Issues

Back to contents

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Newsletter sent 12.06.24

Pre-election period

What does this time mean for payroll?

Tags : Government News, General election

New Quick Poll: Would you use instalment payment options to pay for our qualifications? We'd like to know would you be more likely to enrol in our qualifications if you could pay in instalments.

Tags : Quick Polls, Policy team surveys

Our Low Pay Commission consultation response is available to read

Members can now read our full consultation response to the Low Pay Commission, including our recommendations and suggestions for the future of NMW.

Tags : National Minimum Wage rates, Low Pay Commission (LPC), Consultation

Quick Poll results: Election coverage

What do our members want to see from our pre-election coverage and future policy announcements.

Tags : General election, Quick Polls, Policy team surveys

Back to contents

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Newsletter sent 19.06.24

Recognised Overseas Pension Schemes (ROPS) notification list

The ROPS list has been updated with 23 additions and seven removed.

Tags : Recognised Overseas Pension Schemes (ROPS), Pensions

Reminder of Class 1A rates for the 2023 / 2024 tax year

Clarity on Class 1A rates – HMRC guidance error.

Tags : HMRC, National Insurance (NI)

Staying alert to malicious software

HMRC has provided us with a message about malware ahead of its inclusion in the Agent Update.

Tags : Agent Update, HMRC, Fraud, Data security

How to calculate the reportable taxable benefit in kind value for a loan

The P11d Deadline is approaching, how do you process the BiK value for Loans?

Tags : Expenses & benefits

General Election 2024 payroll manifesto breakdown

What policy proposals could impact the payroll profession and the work you do? Read our breakdown to see.

Tags : General election

cipp.org.uk

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The Chartered Institute of Payroll Professionals

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Occupational Fraud report 2024

The Association of Certified Fraud Examiners has released a comprehensive report on global occupational fraud, including the cost of payroll fraud.

Tags : Payroll fraud

CPI reaches lowest rate since April 2021

Inflation reaches 2% target set for the Bank of England.

Tags : Economic update

Back to contents

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Newsletter sent 26.06.24

Bank rate maintained again at 5.25%

Bank rate will stay at 5.25% despite CPI inflation reaching 2%.

Tags : Economic update

Living Wage Foundation calls for social care living wage

The Living Wage foundation calls for the next government to tackle low pay in social care.

Tags : National Minimum Wage rates, Real Living Wage

Automating saving through payroll: UK experiments

Automatic enrolment for short term savings; does it work?

Tags : Expenses & benefits, Financial wellbeing

Quick Poll results: Would instalment options for qualifications be useful?

Would a third-party payment provider offering instalments on our qualifications be of use?

Tags : Quick Polls, Policy team surveys

New Quick Poll: How effective do you feel the current fit note process is at meeting employer needs?

Do you handle the fit note process: how effective is it for you as an employer?

Tags : Quick Polls, Policy team surveys, Statutory sick pay (SSP)

Back to contents

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The Chartered Institute of Payroll Professionals

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Newsletter sent 03.07.24

Declare no return of Class 1A National Insurance contributions - HMRC guidance

Have you been sent a P11D(b) reminder letter but have no Class1A contributions to declare?

Tags : HMRC, Guidance, National Insurance (NI)

Recognised Overseas Pension Schemes (ROPS) notification list

The ROPS list has been updated with 10 additions, three removals and two amendments.

Tags : Pension, Recognised Overseas Pension Schemes (ROPS)

Draft forms P11D working sheets for tax year 2023-24

P11D working sheets reminder.

Tags : HMRC, Expenses & benefits

National Insurance contributions on benefits in kind

P11D guidance.

Tags : National Insurance (NI)

Amended P11D deadline

Have you filled your P11D’s yet?

Tags : P11D, HMRC, Expenses & benefits

New Quick Poll: How effective do you feel the current fit note process is at meeting employer needs?

One week left to give your opinion. We need your help.

Tags : Call for Evidence, Quick Polls, Policy team surveys, Statutory sick pay (SSP)

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Holiday pay and entitlement overview

Considering the recent changes to holiday pay and entitlement, this news article will summarise how to calculate holiday pay and entitlement for certain types of workers.

Tags : Holiday pay and entitlement, Department for Work and Pensions (DWP)

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Newsletter sent 10.07.24

Quick Poll: Which of these things do you think is of most importance from the Labour manifesto pledges?

From the Labour pledges, which do you think is most important for payroll?

Tags : Quick Polls, General election

2024 general election ministerial appointments

The changes in government you need to know about.

Tags : General election, Government

Update on Statutory Neonatal Care Pay and Leave

New statutory allowance to be introduced.

Tags : Statutory leave, Statutory payments, Neonatal care leave and pay

CIPP responds to fit note reform call for evidence

Members can now read the policy team’s response.

Tags : Call for evidence, Statutory sick pay (SSP)

Quick Poll Results: How effective do you feel the current fit note process is at meeting employer needs?

Find out how effective you think the current fit note process is.

Tags : Quick Polls, Statutory sick pay (SSP)

Back to contents

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Newsletter sent 17.07.24

HMRC Employer Bulletin - July 2024

Catch up on HMRC announcements and updates now that the pre-election period of sensitivity is over.

Tags : HMRC, Guidance, Employer Bulletin

Are you employing seasonal workers? TPR wants to remind you of your duties

The Pensions Regulator is bringing attention to seasonal workers at this time of year to ensure employers are complying with automatic enrolment duties.

Tags : Pensions, Automatic enrolment, Part-year working

CWG5 – updated to correct error

National Insurance guidance updated to correct an error spotted by one of our members.

Tags : HMRC, Guidance, National Insurance (NI)

Employment status: research briefing

The government has released a research briefing on potential employment status reforms ahead of the King’s Speech.

Tags : Employment law, Employment status

Recognised Overseas Pension Schemes (ROPS) notification list

The ROPS list has been updated with 14 additions and 13 removals.

Tags : Pensions, Recognised Overseas Pension Schemes (ROPS)

cipp.org.uk

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The Chartered Institute of Payroll Professionals

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A reminder of some key rules around the provision of eye tests

The rules for eye tests and their tax treatment can be confusing, here is a short breakdown that should hopefully answer some of the most frequently asked queries.

Tags : Expenses & benefits, Income tax, Tax relief

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Newsletter sent 24.07.24

New Employment Rights Bill details from the King's Speech

A new Employment Rights Bill has been unveiled as part of the King's Speech, with further details provided in government documentation.

Tags : Employment law, Legislation, King’s Speech

Further pay gap reporting coming

Draft Bill could bring ethnicity and disability pay gap reporting to larger businesses.

Tags : Employment law, Legislation, King’s Speech , Pay gap reporting

Quick Poll results: What did you think is most important from the Labour manifesto pledges? With many employment related promises made by the Labour Party, which do you think is most important for payroll? The results are in.

Tags : Quick Polls, General Election

New Quick Poll: In the last 12 months, have you looked at the findings from our survey reports?

Policy research and reports

Tags : Quick Polls, Policy team surveys, Surveys, Research

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Newsletter sent 31.07.24

Code of practice for tip distribution released

DBT have now released the full code of practice for the distribution of tips rules commencing on 1 October 2024.

Tags : Tips/troncs, Department for Business and Trade (DBT)

Approved professional organisations and learned societies (list 3)

Approved professional organisations and learned societies (list 3) has been updated with some additions and changes.

Tags : List 3, HMRC

Updates to the tax avoidance list

HMRC has added a new company name to the tax avoidance list.

Tags : HMRC, Tax avoidance and evasion

Budget date announced

"If we cannot afford it, we cannot do it!"

Tags : Budget, Government, Economic update

HM Treasury has released non dom policy summary

Changes to the taxation of non-UK domiciled individuals.

Tags : HM Treasury, Income Tax

Budget date announced

"If we cannot afford it, we cannot do it!"

Tags : Budget, Government, Economic update

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Government commits to a genuine living wage

Making work pay.

Tags : Government, Low Pay Commission (LPC), National Minimum Wage rates

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cipp.org.uk

Page 33 of 91

The Chartered Institute of Payroll Professionals

News Online

Newsletter sent 07.08.24

Bank rate reduces to 5%

The Bank of England have reduced the base rate for the first time since early 2020.

Tags : Economic update

Quick Poll results: Survey reports

Find out the results of the latest quick poll.

Tags : Quick Polls, Policy team surveys, Surveys, Research

Recognised Overseas Pension Schemes (ROPS) notification list

The ROPS list has been updated with 17 additions and 12 removals.

Tags : Recognised Overseas Pension Schemes (ROPS), Pensions

Dismissal and re-engagement: code of practice

The full code of practice has now been published.

Tags : Employment rights, DBT, Statutory guidance

New Quick Poll: Ethnicity and disability data

Do you hold ethnicity and disability data for employees?

Tags : Quick Polls, Policy team surveys, Real Time Information (RTI) , Pay gap reporting

What is a PAYE Settlement Agreement (PSA)?

PAYE settlement agreements mean that employers can reward employees without making them liable for tax and national insurance on the gift.

Tags : PAYE, Income Tax, National Insurance (NI), Expenses & benefits

cipp.org.uk

Page 34 of 91

The Chartered Institute of Payroll Professionals

News Online

HMRC Charter annual report 2023-24

HMRC has released the annual report assessing them against their Charter.

Tags : HMRC, Charter

Back to contents

cipp.org.uk

Page 35 of 91

The Chartered Institute of Payroll Professionals

News Online

Newsletter sent 14.08.24

HMRC pension schemes newsletter – August 2024

Lifetime Allowance news from the pension schemes newsletter.

Tags : HMRC, Pensions, Lifetime Allowance (LTA)

Updates to the tax avoidance list

A big release of seven names has been added to the tax avoidance schemes and promotors list.

Tags : HMRC, Tax avoidance and evasion

ONS data shows a slow of wage growth

Unemployment drops but wage growth slows on ONS data for August 2024.

Tags : Economic update, Office for National Statistics (ONS), Research

CPI inflation rose by 2.2% in year to July 2024

CPI inflation rises slightly from last month but stays around the 2% target.

Tags : Economic update, Office for National Statistics (ONS)

Advisory Spotlight: end of year error on payrolled benefits

Made an error with payrolled benefits? Here is how you may need to adjustments to your payroll.

Tags : HMRC, Payrolling benefits, Expenses & benefits

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cipp.org.uk

Page 36 of 91

The Chartered Institute of Payroll Professionals

News Online

Newsletter sent 21.08.24

Employer Bulletin: August 2024

Common mistakes with P11D submissions included in the August Employer Bulletin.

Tags : HMRC, Updates, Employer Bulletin

Labour makes start on work to ‘Make Work Pay’

First meeting held on Employment Rights Bill plans and more.

Tags : Department for Business and Trade (DBT), Employment Rights Bill, Employment law, Government

Recognised Overseas Pension Schemes (ROPS) notification list

The ROPS list has been updated with 20 additions and five removals.

Tags : Recognised Overseas Pension Schemes (ROPS), Pensions

Student Loan plans 1 and 2 2025/26 thresholds announced

The Student Loans Company has announced the rates and thresholds for plans 1 and 2 from April 2025.

Tags : Student Loans, Tax year end

Reporting of hours changes delayed

HMRC has delayed plans to expand the reporting of hours requirements in RTI.

Tags : HMRC, Reporting, Real Time Information (RTI)

Quick Poll Results: do you collect ethnicity and disability data?

Can the payroll function accommodate ethnicity and disability pay gap reporting without linking up with HR?

Tags : Quick Polls, Policy team surveys, Pay gap reporting

cipp.org.uk

Page 37 of 91

The Chartered Institute of Payroll Professionals

News Online

New Quick Poll: How are you celebrating National Payroll Week 2024?

National Payroll week is almost here! Tell us how you will be promoting payroll.

Tags : Quick Polls, Policy team surveys, National Payroll Week

Back to contents

cipp.org.uk

Page 38 of 91

The Chartered Institute of Payroll Professionals

News Online

Newsletter sent 28.08.24

Statutory Sick Pay: House of Commons research briefing

Research briefing details suggestions made to government on potential SSP reform and future plans.

Tags : Statutory sick pay (SSP), Government, Statutory payments

Agent update: August 24 – Issue 122

Check out the most recent Agent update published in August.

Tags : Agent update, HMRC

Advisory fuel rates from 1 September 2024

HMRC releases advisory fuel rates to use from 1 September 2024.

Tags : Advisory fuel rates, Company cars, HMRC

Updates to the tax avoidance list

HMRC has added a new company name to the tax avoidance list.

Tags : Tax avoidance and evasion, HMRC

Back to contents

cipp.org.uk

Page 39 of 91

The Chartered Institute of Payroll Professionals

News Online

Newsletter sent 04.09.24

Updates to the tax avoidance list

HMRC has added a new company name to the tax avoidance list.

Tags : Tax avoidance and evasion, HMRC

Approved professional organisations and learned societies (list 3)

Check out the latest additions to List 3.

Tags : List 3, HMRC

New Quick Poll: Reporting hours worked via RTI?

What would you like to see happen next?

Tags : Policy team surveys, Quick Polls, Real Time Information (RTI)

Quick Poll results: What are you up to for National Payroll Week 2024?

Here is what respondents are up to for NPW 2024.

Tags : Policy team surveys, Quick Polls, National Payroll Week

Recognised Overseas Pension Schemes (ROPS) notification list

The ROPS list has been updated with five additions and one amendment.

Tags : Recognised Overseas Pension Schemes (ROPS), Pensions

Back to contents

cipp.org.uk

Page 40 of 91

The Chartered Institute of Payroll Professionals

News Online

Newsletter sent 11.09.24

Flexible working briefing paper released

The LPC has outlined how they will adapt to the new remit given by government and provided an updated estimate for the next NLW rate.

Tags : National Minimum Wage rates, Low Pay Commission (LPC), Government

Update to the tax avoidance list

Four new companies have been added to HMRC’s list of tax avoidance schemes, promoters, enablers and suppliers.

Tags : Tax avoidance and evasion, HMRC

Pensions Investment Review Call For Evidence by DWP

A new Call for Evidence launched for how pension investments in the UK can be better utilised. Tags : Pensions, Call for evidence, Consultation, Department for Work and Pensions (DWP)

Flexible working briefing paper released

How flexible working has evolved and attitudes towards it.

Tags : Flexible working, Home working, Government

Advisory Spotlight: Are you ready for the new Allocation of Tips requirements?

Here is what you need to be aware of for the new Allocation of Tips Bill.

Tags : Tips/troncs, Government

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cipp.org.uk

Page 41 of 91

The Chartered Institute of Payroll Professionals

News Online

Newsletter sent 18.09.24

Quick Poll results: what should be done about the delayed hours data for RTI?

You told us what you think should happen to the delayed policy, we have some rather shocking results.

Tags : Quick Polls, Policy team surveys, Real Time Information (RTI)

New Quick Poll: planning training in 2025?

When are you planning your 2025 training budget?

Tags : Quick Polls, Policy team surveys

Recognised Overseas Pension Schemes (ROPS) notification list

The ROPS list has been updated with 19 additions and one removal.

Tags : Recognised Overseas Pension Schemes (ROPS), Pensions

Tesco must keep “retained pay” for employees after Supreme Court Loss

The Supreme Court places injunction on Tesco, barring them from engaging in ‘fire and rehire’ actions.

Tags : Legal judgement, Employment law

PGMOL case referred back to FTT, but does meet mutuality of obligation and control test The Supreme Courts dismisses the PGMOL appeal and refers the case back to the FTT for a judgement on whether a contract of employment exists.

Tags : Employment law, Legal judgement, IR35, HMRC

cipp.org.uk

Page 42 of 91

The Chartered Institute of Payroll Professionals

News Online

North Korean IT Workers Pose UK Security Threat

The Office of Financial Sanctions Implementation issue an advisory on threats targeting IT services in the UK.

Tags : Data protection, Government

UK Inflation stands at 2.2%

Inflation stays the same as last month at 2.2%

Tags : Economic update, Office for National Statistics (ONS)

Back to contents

cipp.org.uk

Page 43 of 91

The Chartered Institute of Payroll Professionals

News Online

Newsletter sent 25.09.24

Pension scheme newsletter – September 2024

September’s edition of the pension schemes newsletter brings updates for relief at source and lifetime allowance abolition.

Tags : Pensions, HMRC

Updates to the tax avoidance list

HMRC has added a new company name to the tax avoidance list.

Tags : HMRC, Tax avoidance and evasion

Bank rate maintained at 5%

Back to a rate freeze.

Tags : Economic update

Annual Conference and Exhibition 2024 (ACE24)

Our biggest Annual Conference to date!

Tags : CIPP resources

Advisory frequently asked questions

Check out the latest FAQs from the advisory service.

Tags : CIPP resources

cipp.org.uk

Page 44 of 91

The Chartered Institute of Payroll Professionals

News Online

Your essential online payroll resources

HMRC update added.

Tags : HMRC, CIPP resources

Back to contents

cipp.org.uk

Page 45 of 91

The Chartered Institute of Payroll Professionals

News Online

Newsletter sent 02.10.24

RTI Data Item Changes for 2025-26 | Payroll Software

2025-25 RTI data items released for software, but diving in can reveal some useful things to be aware of.

Tags : HMRC, Real Time Information (RTI), Tax year end

Approved professional organisations and learned societies (list 3)

Check out the latest additions and changes to List 3.

Tags : List 3, HMRC

New Quick Poll: Do you promote the CIPP understand your payslip tool to employees?

Do you signpost useful resources?

Tags : Quick Polls, Policy team surveys, Payslip

PAYE Settlement Agreements payment

Do you signpost useful resources?

Tags : HMRC, PAYE

Quick Poll results: 2025 training budgets

Find out the results of the latest Quick Poll.

Tags : Policy team surveys, Quick Polls

cipp.org.uk

Page 46 of 91

The Chartered Institute of Payroll Professionals

News Online

Distributing tips fairly: non-statutory guidance for employers, including templates

DBT has released new guidance on how to follow the code of practice.

Tags : Tips/troncs, Department for Business and Trade (DBT)

Back to contents

cipp.org.uk

Page 47 of 91

The Chartered Institute of Payroll Professionals

News Online

Newsletter sent 09.10.24

Recognised Overseas Pension Schemes (ROPS) notification list

The ROPS list has been updated with 22 additions and 17 removals.

Tags : Pensions, Qualifying recognised overseas pension schemes

Evidence required to claim PAYE (P87) employment expenses

HMRC is implementing new evidence requirements.

Tags : Expenses & benefits, HMRC

HMRC update for agents: service changes

Changes to service for agents from 7 October 2024.

Tags : Agent update, HMRC, PAYE

Updates to the tax avoidance list

HMRC has added a new company name to the tax avoidance list.

Tags : HMRC, Tax avoidance and evasion

Back to contents

cipp.org.uk

Page 48 of 91

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