HMRC’s latest Digest(14 October) brings the following to the attention of advisers:
Introduction of a Starter Checklist for PAYE which will generate a new starter declaration for employees to send to their new employer, where they do not have a P45.
Extension of the Trader Support Service until 31 December 2023. The service helps businesses which move goods between Great Britain and Northern Ireland.
Reminder that plastic packaging tax Quarter 2 returns and payments are due by 31 October. HMRC summarises the requirements as follows: ‘Businesses of all sizes who manufactured or imported 10 tonnes or more of plastic packaging into the UK between 1 July 2022 and 30 September 2022 must register for Plastic Packaging Tax (PPT) even if their packaging contains 30% or more recycled plastic. These businesses must submit their return and pay any tax due by 31 October 2022.’ Plastic packaging tax guidance is also available in Welsh.
HMRC’s latest Digest(14 October) brings the following to the attention of advisers:
Introduction of a Starter Checklist for PAYE which will generate a new starter declaration for employees to send to their new employer, where they do not have a P45.
Extension of the Trader Support Service until 31 December 2023. The service helps businesses which move goods between Great Britain and Northern Ireland.
Reminder that plastic packaging tax Quarter 2 returns and payments are due by 31 October. HMRC summarises the requirements as follows: ‘Businesses of all sizes who manufactured or imported 10 tonnes or more of plastic packaging into the UK between 1 July 2022 and 30 September 2022 must register for Plastic Packaging Tax (PPT) even if their packaging contains 30% or more recycled plastic. These businesses must submit their return and pay any tax due by 31 October 2022.’ Plastic packaging tax guidance is also available in Welsh.
