HMRC Stakeholder Digest – 14 October 2022

13 Oct 2022

Please see the following message which we are sharing on behalf of HMRC:

The HMRC Stakeholder Digest provides a round-up of our latest news and updates, which we’d be grateful if you could share with your clients, customers, or members. This issue includes:

­­­­­­­­­New Starter Checklist for PAYE is now available

We have launched a New Starter Checklist as an alternative way for new employees to ensure their tax codes are correct if they don’t have a P45.

By answering a series of questions and selecting the appropriate answers, this will produce a new starter declaration which can then be downloaded and emailed or posted to the employer.   

Nearly three million Real Time Information submissions for new starters with discrepancies were received in 2021 to 2022. The new guidance will help avoid postage costs and incorrect tax being applied, saving employees and employers time and less contact with us.  

For those customers that require a print and post service, the New Starter Checklist for PAYE has been amended to reflect the interactive guidance and can be printed from GOV.UK. 

Support service for Northern Ireland traders extended until 31 December 2023

On Monday 3 October, we announced that the Trader Support Service (TSS) will be extended until 31 December 2023. 

The TSS was launched in 2020 to help businesses and traders understand the changes to the way goods move between Great Britain and Northern Ireland. The service completes import and safety and security declarations on behalf of traders, provides guidance and training, and runs a call centre for traders. 

We recognise both the significant support the service has provided to businesses and the large number of traders that have benefitted from its assistance over the past two years. 

Traders can find out more about the support that TSS can provide on GOV.UK and on the TSS website.

Plastic Packaging Tax – quarter two returns and payments due by 31 October

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. 

We have the following resources available:

Mae’r holl arweiniad craidd ar y Dreth Deunydd Pacio Plastig bellach ar gael yn Gymraeg ar y dudalen gasgliad ar.

All core guidance on PPT is available in Welsh at the collection page on GOV.UK. 

Please share this message and resources with businesses of all sizes to help them decide if they need to register for PPT, submit their return and pay any PPT due by 31 October 2022.

New GOV.UK page launched to support businesses

There is a range of support available from the government to help businesses legitimately keep more of what they earn, like tax reliefs and claimable allowances.

To make sure they don’t miss out we have created a single business support page where they can check out what’s available.

The new business support page can be found on GOV.UK and provides a summary of the support available for businesses.

We are refunding Tax Credits Ltd clients  

Taxpayers who have reclaimed tax payments using the repayment agent Tax Credits Ltd since December 2021 are being directly refunded by HMRC.

We found that up to 60,000 customers who used the repayment agent Tax Credits Ltd signed up through a new online process.

The company introduced the process in December 2021 and following an investigation, we were not satisfied that the new method and documentation led to a valid assignment of repayments to Tax Credits Ltd.

We are now making payments directly to affected customers.

Alcohol Duty Reform – share your views on proposed legislation

The government is seeking views on proposed primary legislation from stakeholders including producers, importers, and resellers of alcoholic products, as part of its ongoing work to reform Alcohol Duty and associated reliefs.

Businesses can have their say by completing the consultation response template on GOV.UK. 

Please share this message with your networks to encourage them to have their say in the consultation.

Importing has now changed

The Customs Declaration Service must now be used for import declarations. You can make declarations yourself or find a customs agent. 

Only businesses that have successfully applied for permission to use CHIEF for imports after 30 September 2022 or have been contacted directly to say that they have permission to keep using it can continue making their import declarations on CHIEF for a short period.  

If you aren’t already on the Customs Declaration Service or are using it but not yet making all of your declarations on there, act now to: 

 Visit Customs Declaration Service on GOV.UK for more information.