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

ICAEW’s Tax Faculty summarises some essential reading for employers and payroll agents.

HMRC has started encouraging agents to sign clients up to the Making Tax Digital income tax self assessment pilot. ICAEW’s Tax Faculty explains the somewhat confusing communications.

National insurance relief for freeport tax sites has introduced a £25,000 threshold. ICAEW’s Tax Faculty explains the confusion surrounding when this threshold has to be taken into account in NIC calculations.

ICAEW’s Tax Faculty sets out its recommendations in response to the Office of Tax Simplification’s PAYE evaluation report to help ensure that employee tax and NIC calculations are right first time.

Highlights from the broader tax news for the week ending 27 April 2022, including: updated VAT road fuel scale charges; HMRC extends agent access to employer PAYE liabilities and payments data; online filing issues affecting R&D claims; and tax credit renewals and migration to universal credit.

Employers do not have to pay national insurance contributions for veterans in their first year of civilian employment after leaving the armed forces.

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 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.

Proposals to require digital marketplaces to report sellers’ incomes to HMRC could impose significant burdens, cautions ICAEW in this consultation response. The plans highlight the complexity of compiling accurate data and the need for broader tax reforms.

A response dated 5 October 2021 to a consultation published by HMT on 30 September 2021, including ICAEW’s Tax Faculty customary pre-Budget letter to the Financial Secretary to the Treasury. It calls for the acceleration of work to build a modern tax system, while urging a “manageable pace” of transition, it cautions against implementing tax changes without consultation, such as the new Health and Social Care Levy.

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.