HMRC’s latest roundup for employers covers the relaunched ‘fit note’, changes to HMRC’s interpretation of the tax treatment for home charging of electric company cars, and correcting payroll errors:
HMRC’s Employment Income Manual has been updated (at para EIM23900 – car benefit: issues relating to electric cars) to reflect a change in interpretation regarding the home charging of electric company cars. HMRC now accepts that reimbursing part of a domestic energy bill which is used to charge a company car or van will fall within the exemption in ITEPA 2003 s 239. This means that no separate charge to tax under the benefits code will arise where an employer reimburses the employee for the cost of electricity to charge their company car or van at home;
new fit note guidance and a new checklist have been issued to ‘facilitate and enhance the health and work conversation’ employers have with their employees, including how to discuss workplace modifications ‘to support them to stay in, or return to work’. The DWP has published separate guidance for employees and employers/line managers;
a reminder that any electronic payments for PAYE settlement agreements (PSAs) must clear HMRC’s bank account by 22 October 2023;
guidance on correcting payroll mistakes and employee National Insurance deductions;
The Administrative Burden Advisory Board (ABAB) 2022 to 2023 Tell ABAB survey report published on 19 September 2023, summarising the findings of ABAB’s annual online survey of small businesses; and
new social security co-ordination agreement between the UK and EFTA states.
HMRC’s latest roundup for employers covers the relaunched ‘fit note’, changes to HMRC’s interpretation of the tax treatment for home charging of electric company cars, and correcting payroll errors:
HMRC’s Employment Income Manual has been updated (at para EIM23900 – car benefit: issues relating to electric cars) to reflect a change in interpretation regarding the home charging of electric company cars. HMRC now accepts that reimbursing part of a domestic energy bill which is used to charge a company car or van will fall within the exemption in ITEPA 2003 s 239. This means that no separate charge to tax under the benefits code will arise where an employer reimburses the employee for the cost of electricity to charge their company car or van at home;
new fit note guidance and a new checklist have been issued to ‘facilitate and enhance the health and work conversation’ employers have with their employees, including how to discuss workplace modifications ‘to support them to stay in, or return to work’. The DWP has published separate guidance for employees and employers/line managers;
a reminder that any electronic payments for PAYE settlement agreements (PSAs) must clear HMRC’s bank account by 22 October 2023;
guidance on correcting payroll mistakes and employee National Insurance deductions;
The Administrative Burden Advisory Board (ABAB) 2022 to 2023 Tell ABAB survey report published on 19 September 2023, summarising the findings of ABAB’s annual online survey of small businesses; and
new social security co-ordination agreement between the UK and EFTA states.
