February 2023 Employer Bulletin

This links to edition 100 of the online Employer Bulletin.

In this month’s edition of the Employer Bulletin there are important updates and information on:

PAYE

• 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• Employment status guidance for Associate Dentists to be withdrawn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

PAYadvice.UK 15/2/2023