Introduction
HMRC have issued the June 2023 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, payroll professionals and agents.
In this month’s edition there are important updates and information on:
PAYE
- paying employers’ PAYE
- reporting of expenses and benefits — correct recording of diesel company cars
- P11D and P11D(b) filing and payment deadlines
- National Minimum Wage
- PAYE Settlement Agreement (PSA) deadline and digital services
- update on employer Direct Debits
- easier access to online employer services
Tax updates and changes to guidance
- payment increase to the apprenticeships care leavers’ bursary
- employment status guidance for locum pharmacists to be withdrawn with effect from 30 June 2023
- Self Assessment threshold change
- employment related securities — end of year return deadline for employee share schemes
- electronic payment deadline falls on a weekend
- preparing for the new tax year basis — Income Tax Self Assessment
General information and customer support
- making Child Benefit claims quicker and easier for new parents
- National Cyber Security Centre helps businesses tackle cyber crime risks
- National Insurance numbers can now be saved to the Apple Wallet
- Tax Administration Framework Review — publication of information and data call for evidence and creating innovative change through new legislative pilots discussion documents
PAYadvice.UK 14/6/2023