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Archive:April 2023

Please find below all the articles from April 2023.

Electronic returns of benefits and expenses

In February 2022 HMRC suddenly withdrew the interactive online PDF form for reporting expenses and benefits for employees (form P11D). Employers were forced to submit their P11Ds electronically or go back to using paper P11D forms.

In the February 2023 edition of the Employer Bulletin HMRC has made it clear that paper P11D and P11D(b) forms won’t be accepted for the tax year 2022/23 or any other year. Also, paper amendments for P11D forms for earlier years will be rejected from 6 April 2023.

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Employment status of Associate Dentists

For years HMRC has accepted that associate dentists can be treated as self-employed rather than as employees of the dental practice they work for, but this informal agreement is about to end on 5 April 2023.

This was first announced by HMRC in September 2021, in December 2021, and again in the February 2023 Employer Bulletin.

Where a contract for engaging an associate dentist runs from or over 6 April 2023 the Dental Practice that they work for will no longer be…

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Cleaning up your sales till

Electronic sales suppression (ESS) is the term for when a sales till is programmed to hide or reduce the value of individual sales.

For example, the electronic point of sale (EPOS) software installed on the till may deliberately exclude certain items from the sale records. Alternatively, the EPOS software may be set to operate in a training mode, allowing the sale to be rung up, but excluding it from the daily takings.

In December 2022 HMRC raided 90 businesses that were involved…

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More time to pay missing National Insurance Contributions

In March we reminded you to check whether yournational insurance contribution (NIC) record contains any gaps, and how this could affect entitlement to the state retirement pension. The deadline for paying voluntary Class 3 NIC to fill any NIC deficiencies in tax years back to 2006/07 had been set at 5 April 2023.

However, to make the payment of NIC online taxpayers need to call HMRC, and their phone lines have been overloaded with the large numbers of people wanting to pay the class 3…

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