HMRC’s latest Employer Bulletin was issued on 7 December 2022 and includes commentary on the following:
PAYE
- Your employees may be eligible for tax relief on their work related expenses
- Reduction in the rate of National Insurance contributions from 6 November 2022 — updated guidance
- Payrolling expenses and benefits for the 2023 to 2024 tax year
- Electronic payment deadline falls on a weekend
- Employer PAYE new recurring Direct Debit functionality
Tax updates and changes to guidance
- Plastic Packaging Tax — check if your business needs to register
- Company car benefits — miscalculation resolved
- Changes to company car tax rates from April 2025
- Working through an umbrella company
- If you have deferred VAT outstanding, act now to avoid a penalty
- Ukrainian arrivals paying tax in the UK if they work for an employer based in Ukraine
General information and customer support
- HMRC is now using card readers to take payments
- Make sure you stay on top of your workplace pension duties
- The Administrative Burden Advisory Board (ABAB) — Tell ABAB report 2021 to 2022
- Construction Industry Scheme — requests for payment and deduction statements
- Interactive P2 (notice of coding) guidance — helping customers get it right
HMRC’s support for customers who need extra help
- HMRC’s principles of support for customers who need extra help sets out our commitment to support customers according to their needs, and underpin the HMRC Charter.
- Find out how to get help and the extra support available.
Related content from Claritax Books
Income Tax is a substantial single-volume guide to all the income tax issues commonly faced by most accountants and tax practitioners.
