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Employer Bulletin: August 2023

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HMRC’s August 2023 Employer Bulletin cover the following which may be of interest to practitioners:

  • tax relief on employee pension contributions (summarising the differences between relief at source and net pay arrangements) with a practical ‘examples of common mistakes’ section for employers;
  • informal payrolling of benefits for 2022/23, where the employer started payrolling mid-year;
  • basic guidance on steering clear of tax avoidance schemes, with a separate note on the Spotlight 62 school fees scheme that had been reported to HMRC in recent months;
  • three top tips for employers when they take on a new employee (particularly around applying the correct tax code);
  • time to pay arrangements: a reminder that a self-serve option was introduced for VAT from 30 May 2023.
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