HMRC update guidance: NICs, MTD, P87 form and CIS requests

22 December 2022

HM Revenue and Customs (HMRC) has now updated the GOV.UK guidance on ‘Rates and allowances: National Insurance contributions’, ‘Find software that's compatible with Making Tax Digital for Income Tax’ and ‘Claim Income Tax relief for your employment expenses by post’.

Below are the key updates for this week:

  • guidance for employers and employees to reflect the National Insurance contributions (NICs) rate change for the periods from 6 November 2022 has been revised. The Class 2 and 4 NI rates have been updated for 2022 to 2023

  • guidance: a software supplier's details have been removed from the ‘Software in Development’ section

  • guidance to use before 21 December 2022 and the P87 form have been removed. The HMRC Commissioners' Direction has been replaced with a new version

  • Construction Industry Scheme (CIS): HMRC will only deal one payment and deduction statement request per customer.

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