HMRC has issued the 2023/24 version of its Booklet CWG2 which provides guidance and examples for employers on PAYE and NICs. Other than general updating, the latest edition reflects one substantive change. In the section on substitute forms P60, the guidance now says that substitute P60s no longer need to be submitted to HMRC for formal approval. This is a change from the previous edition which advised that the substitute forms were required to be submitted annually for HMRC approval.
HMRC has issued the 2023/24 version of its Booklet CWG2 which provides guidance and examples for employers on PAYE and NICs. Other than general updating, the latest edition reflects one substantive change. In the section on substitute forms P60, the guidance now says that substitute P60s no longer need to be submitted to HMRC for formal approval. This is a change from the previous edition which advised that the substitute forms were required to be submitted annually for HMRC approval.
