HM Revenue and Customs has updated guidance and instructions in preparation to be operated from 6th April 2022.
P9X Tax codes to use from 6 April 2022
Use P9X to find out which PAYE tax codes to change, how to change them and which codes to carry forward ready for the new tax year.
CWG2: further guide to PAYE and National Insurance contributions
Find out about detailed Pay As You Earn (PAYE) and National Insurance contributions for the new tax year if you’re an employer.
PAYE draft forms: specifications for substitute forms P60
Other than changing the year, there are no further changes to this guide from the 2021 to 2022 version.
Class 1A National Insurance contributions on benefits in kind (CWG5)
Find out what benefits and expenses to report on form P11D or substitute form if you’re an employer.
The contribution rate for Class 1A increases from 13.8% to 15.05%.
HMRC are now publishing guidance on the changes for 6th April 2022. On first reading there are some errors and discrepancies in detail of new change which may see further revisions published over the next few months.