PAYE rates, thresholds, allowances, etc for employers in 2022/23 covering income tax, NIC, reliefs and levies, statutory payments, pensions, student loans, NMW/NLW rates and car/van/fuel BIK

From April 2020, employers who together with their connected companies have aggregate Class 1 secondary NIC liability of £100,000 or more in the preceding tax year cannot claim employment allowance (EA). EA also becomes de minimis State Aid.

David Heaton provides a comprehensive guide to the major changes to the structure of employment arrangements affecting employment intermediaries that were introduced in 2014 and 2015. Read a summary here, Tax Faculty members can download the full guide.

Non-domiciliary announcements made at summer budget 2015

After a false start earlier in the year, agents can now use the income record viewer service to obtain access to individual clients’ PAYE information. Clients need to accept a digital authorisation request.

Advances of salary will be able to be reported via PAYE real time information (RTI) as part of regular earnings rather than when advances are paid.

HMRC has introduced new interactive guidance to help taxpayers navigate their P2 coding notices and understand their tax position.

The energy price guarantee, a national insurance cut and rising interest charges are expected to result in double the budgeted deficit for 2022/23.

Our chart this week illustrates how five or seven different personal tax bands are expected in the coming financial year, despite the top rate of income tax being abolished.

Functionality to allow employers to set up a recurring direct debit to pay PAYE and national insurance liabilities will launch early in October. ICAEW’s Tax Faculty provides more details.

With the pace of change constantly accelerating, EY’s Joseph Eloi, Manager, Tax and Trade Strategy, explains the need for a roadmap from HMRC, so that businesses can start planning.

This webinar from the Tax Faculty provides NMW worker definitions, NMW pay definitions, NMW hours definitions and what deductions from pay count for NMW.

An overview of the new off-payroll working rules in the private sector from 5 April 2020

The first in our TAXbite series on off-payroll working, this episode gives a general overview of the rules.

A response dated 28 October 2022 to a review published by the Office of Tax Simplification on 31 August 2022.

A response dated 12 October 2022 to a consultation published by HMRC on 20 July 2022.

A response dated 5 May 2022 to a consultation published by the Office of Tax Simplification (OTS) on 24 February 2022.

ICAEW’s response to HMRC’s call for evidence on Income Tax Self Assessment Registration for the Self-employed and Landlords. ICAEW does not support the suggestions for basing the notification requirement on the date an income source starts or a threshold is exceeded or reducing the period after the end of the tax year allowed for notification.

Information on free and paid-for software for managing payroll and reporting in real time (RTI) that has been tested and recognised by HMRC.

Guidance on what employer and employee information needs to be included in the Full Payment Submission (FPS) and Employer Payment Summary (EPS).

Comprehensive hub with links to government guidance for employers covering a wide range of practical topics, including registering and starting PAYE and payroll, regular and annual payroll tasks, paying HMRC, expenses and benefits, special types of employee pay, statutory pay and leave.