This is a reminder that the latest release of the Employer Bulletin was published in August.
The bulletin includes useful information and updates for employers on general tax (PAYE, VAT) Self-Assessment and Money laundering rules.
Specific information/updates linked to PAYE can be viewed from the following links:
PAYE
- Tax relief on employee contributions to registered pension schemes
- Ceasing your PAYE scheme
- The National Minimum Wage
- Benefits in kind — informal payrolling 2022 to 2023
A link to the full bulletin can be accessed here:
Note, there is an error in the application of the tax code for a new starter that has not produced a P45 or competed the Starter declaration. The tax code should be 0T on a week 1 or month 1 basis.