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Health and social care levy
HMRC has published new guidance on how National Insurance contributions will increase when the health and social care levy comes into effect on 6 April 2022. For 2022-23 employer class 1 employee class 1 class 1A class 1B and class 4 contributions will increase by 1.25%. From 6 April 2023 the National Insurance contribution rates will revert to 2021-22 levels and the levy will become a separate new tax of 1.25%.
DOTAS
HMRC has updated its disclosure of tax avoidance schemes (DOTAS) guidance to include HMRC’s new power to give reference numbers to anyone it suspects of promoting or supplying an avoidance scheme.
National Insurance
The latest version of HMRC’s employer guide to class 1A National Insurance contributions on benefits in kind termination payments and sporting testimonial payments (CWG5) has been published.
Employer guide
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