In September 2022, we wrote about a new option for employers to pay their PAYE via variable direct debit.

If you are planning a staff party this Christmas, either virtually or in-person, here’s how to make sure it’s a tax-free event for your employees.

Some employers pay their employees earlier than usual over the Christmas period. This can be for a number of reasons. For example, during the Christmas period the business may close, meaning employees need to be paid earlier than normal.

The holiday season is almost upon us, but for some staff, a holiday for them means a headache for payroll teams. 

In the last few weeks, the level of fraud and error connected to Covid schemes such as the Coronavirus Job Retention Scheme (CJRS) and Self-Employment Income Support Scheme (SEISS) has been back in the news.

In the last couple of months HMRC have published a number of new tools and pieces of guidance which may be of interest to both employers and their employees. Check your tax code tool

Areas covered by the tool include:

While MTD for VAT first became compulsory in April 2019 for businesses above the VAT threshold (currently £85,000), it was extended in April this year to include all VAT registered businesses, regardless of their turnover. 

If the employee has a P45 from their previous employment, then this will have many of the necessary details to get them set up on your payroll, but you may need to ask them to complete a new starter checklist if:

Following an announcement by the (then) Chancellor Kwasi Kwarteng on 23 September as part of the Government’s Growth Plan, rates of NIC will be returning to their 2021/22 levels from 6 November 2022.