HMRC updated guidance: NI, PAYE and income tax

20 February 2023

HM Revenue and Customs (HMRC) has now updated the GOV.UK guidance.

Below are the key updates for this week:

  • the employment allowance: further guidance for employers’ has now been updated to reflect the full employment allowance as of 6 April 2022 is £5,000

  • guidance for ‘Class 1A National Insurance contributions on benefits in kind (CWG5)’ has been updated for 2023/24

  • guidance: ‘Apply for a certificate confirming an employee pays UK National Insurance when working abroad (CA3822)’ has been updated. A ‘Before you start’ section has been added including a link to form CA3821. The ‘What you’ll need’ section has been updated. The online form CA3822 has been amended, you no longer have to complete it in one go, you can now save your answers and return later

  • P9X: tax codes -  the 2023 version has been uploaded

  • ‘Service level agreement for operation of Scottish Income Tax by HMRC’ : the service level agreement for 2022/23 has been updated

  • ‘Service level agreement for operation of Welsh rates of Income Tax by HMRC’ : the service level agreement for 2022/23 has been updated.


Information provided in this news article may be subject to change. Please make note of the date of publication to ensure that you are viewing up to date information.