HMRC’s latest Employer Bulletin was issued on 15 February 2023 and includes commentary on the following:
PAYE
- Reduction in National Insurance contributions rate from 6 November 2022 — reminder of employer actions required (added 16 February 2023)
- Reporting advances of salary when paid on account of earnings
- Issuing of P9 coding notices to employers for 2023 to 2024
- PAYE liabilities data available sooner
- Basic PAYE Tools — New release
- PAYE Desktop Viewer — Important maintenance update
- Reporting expenses and benefits for the tax year ending 5 April 2023
Tax updates and changes to guidance
- Student and postgraduate loan thresholds from April 2023
- Employment status guidance for Associate Dentists to be withdrawn
- Preparing for the new tax year basis — Income Tax Self Assessment return
- Save time on pre-employment checks with the HMRC app
- Help employees with income tax relief for employment expenses
- Off-payroll working rules
General information and customer support
- Get ready for the National Minimum Wage rate increase
- Tax avoidance — how to avoid being caught out
- Plastic Packaging Tax — Check if you need to register
- Martyn’s Law to require public venue operators to make sure there are stronger protections against terrorism
- HTML format of Employer Bulletin
- Getting more information and sending feedback
Related content from Claritax Books
Income Tax is a substantial single-volume guide, now in digital format, to all the income tax issues commonly faced by most accountants and tax practitioners.
