Employer Bulletin: August 2022

HMRC’s latest Employer Bulletin highlights three key PAYE changes:

• new improved digital version of the PSA1 form;
• variable payment plans from 19 September 2022; and
• corrected guidance on the first full payment submission for new starters.

The bulletin also includes a number of reminders:

• businesses may be charged a 5% penalty or interest (or both) if they have outstanding VAT that was deferred due to Covid-19;
• an extended attachment facility is available for HMRC forms for employees applying online for a certificate of liability to pay social security contributions only in the UK while working abroad;
• HMRC’s new tax residence status tool is now available; and
• from 1 July, nurses, occupational therapists, pharmacists, and physiotherapists are all able to legally certify fit notes.