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Message-ID: <17049165.964350@advice.hmrc.gov.uk>
Subject: =?US-ASCII?Q?Tax_changes_for_Health_and_Social_Care?=
Date: Wed, 08 Sep 2021 09:53:44 -0500
To: vince@showfile.com
Reply-To: no.reply@advice.hmrc.gov.uk
From: "=?US-ASCII?Q?HMRC_help_and_support?=" <no.reply@advice.hmrc.gov.uk>


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View in browser [ https://content.govdelivery.com/accounts/UKHMRCED/bulle=
tins/2f04b49 ]

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h m revenue and customs =20
Update from HMRC
=20
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Dear=C2=A0customer,

Yesterday the government announced tax changes to fund =C2=A312 billion a=
 year to be spent on the NHS and social care across the UK.

National Insurance contributions (NICs) will increase by 1.25% for one ye=
ar only for employees, employers and the self-employed=C2=A0*from=E2=80=8C=
=E2=80=8C =E2=80=8CApril=E2=80=8C=E2=80=8C =E2=80=8C2022*. This will cove=
r both Class 1 (employee and employer), Class 1A and 1B and Class 4 (self=
-employed) NICs. Those above State Pension Age are not impacted by the Ap=
ril 2022 changes.

From April 2023, a new ringfenced Health and Social Care Levy of 1.25% wi=
ll be introduced which will apply to those who pay Class 1 (employee and =
employer), Class 1A and 1B and Class 4 (self-employed) NICs and will also=
 be extended to those over State Pension age who are in work. When the ne=
w levy comes into effect, National Insurance rates will revert back to cu=
rrent levels.

The levy will also apply to individuals above State Pension age with empl=
oyment income or profits from self-employment above =C2=A39,568.

The levy will be administered by HMRC and collected through the current r=
eporting and collection procedures for NICs =E2=80=93 Pay As You Earn and=
 Income Tax Self Assessment.

Like National Insurance, levy contributions will apply UK-wide, people wi=
ll pay the same in England, Scotland, Wales and Northern Ireland.

From 2023-24, levy contributions will need to appear as a separate item o=
n payslips. Where possible a generic message should be included payslips =
for the next tax year (2022-23). More information on payslip requirements=
 will be available in due course.

The government will also increase by 1.25% from April 2022 the rate of in=
come tax which is paid by people who receive dividend income from shares.=


For more information=C2=A0please visit *GOV.UK [ https://www.gov.uk/gover=
nment/news/record-36-billion-investment-to-reform-nhs-and-social-care ]* =
and search for '*Our Plan for Health and Social Care* [ https://eur03.saf=
elinks.protection.outlook.com/?url=3Dhttps%3A%2F%2Fwww.gov.uk%2Fgovernmen=
t%2Fcollections%2Four-plan-for-health-and-social-care&data=3D04%7C01%7Cpa=
ul.tunnicliffe1%40hmrc.gov.uk%7Cd5fcca235bd7494b543808d972b82e42%7Cac52f7=
3cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637666957635356209%7CUnknown%7CTWFpb=
GZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D=
%7C1000&sdata=3D5roxFzgT5To8vP7ZFLRKvpvCKFq3bqCoTg4lqSVYss8%3D&reserved=3D=
0 ]'.

Yours sincerely

jharra

Jim Harra

Chief Executive and First Permanent Secretary =E2=80=93 HMRC

=20

*To find out all of the ways you can contact us and our opening times go =
to [ https://www.gov.uk/contact-hmrc ]*

*GOV.UK =E2=80=93 contact HMRC [ https://www.gov.uk/contact-hmrc ]*

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rcgovuk ] [ https://www.gov.uk/ ]share [ https://content.govdelivery.com/=
accounts/UKHMRCED/bulletins/2f04b49 ]HMRC Forum [ https://community.hmrc.=
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c.gov.uk. For more information please visit our security pages at GOV.UK =
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Support

For more information and support from HMRC please visit our help and supp=
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________________________________________________________________________

Sent on behalf of HMRC by GovDelivery GovDelivery logo [ https://subscrib=
erhelp.granicus.com/ ]
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or: #000000; font-family: arial, helvetica, sans-serif; font-size: 26px; =
margin: 0 0 15px;" align=3D"left">Update from HMRC</h1>
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<td id=3D"main-body" width=3D"100%" data-govdstyle=3D"all" data-govdtitle=
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<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #00=
0000; font-family: arial, helvetica, sans-serif; font-size: 13px; margin:=
 15px 0;" align=3D"left">Dear=C2=A0customer,</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Yesterday the government announced tax changes to fund =C2=A312=
 billion a year to be spent on the NHS and social care across the UK.</p>=

<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">National Insurance contributions (NICs) will increase by 1.25% =
for one year only for employees, employers and the self-employed=C2=A0<st=
rong>from=E2=80=8C=E2=80=8C =E2=80=8CApril=E2=80=8C=E2=80=8C =E2=80=8C202=
2</strong>. This will cover both Class 1 (employee and employer), Class 1=
A and 1B and Class 4 (self-employed) NICs. Those above State Pension Age =
are not impacted by the April 2022 changes.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">From April 2023, a new ringfenced Health and Social Care Levy o=
f 1.25% will be introduced which will apply to those who pay Class 1 (emp=
loyee and employer), Class 1A and 1B and Class 4 (self-employed) NICs and=
 will also be extended to those over State Pension age who are in work. W=
hen the new levy comes into effect, National Insurance rates will revert =
back to current levels.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">The levy will also apply to individuals above State Pension age=
 with employment income or profits from self-employment above =C2=A39,568=
.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">The levy will be administered by HMRC and collected through the=
 current reporting and collection procedures for NICs =E2=80=93 Pay As Yo=
u Earn and Income Tax Self Assessment.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Like National Insurance, levy contributions will apply UK-wide,=
 people will pay the same in England, Scotland, Wales and Northern Irelan=
d.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">From 2023-24, levy contributions will need to appear as a separ=
ate item on payslips. Where possible a generic message should be included=
 payslips for the next tax year (2022-23). More information on payslip re=
quirements will be available in due course.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">The government will also increase by 1.25% from April 2022 the =
rate of income tax which is paid by people who receive dividend income fr=
om shares.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">For more information=C2=A0please visit <strong><a href=3D"https=
://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2=
lkIjoxMDEsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMTA5MDguNDU2MjQ=
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target=3D"_blank" rel=3D"noopener" style=3D"color: #0000EE; text-decorati=
on: underline; -ms-word-break: break-all; word-break: break-word; -webkit=
-hyphens: none; -moz-hyphens: none; hyphens: none;">GOV.UK</a></strong> a=
nd search for '<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJI=
UzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDIsInVyaSI6ImJwMjpjbGljayIsImJ1bGxl=
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"color: #0000EE; text-decoration: underline; -ms-word-break: break-all; w=
ord-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens=
: none;"><strong>Our Plan for Health and Social Care</strong></a>'.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Yours sincerely</p>
<img class=3D"govd_template_image" src=3D"https://content.govdelivery.com=
/attachments/fancy_images/UKHMRCED/2018/10/2211875/2299450/j-harra-signat=
ure_crop.jpg" style=3D"width: 139px; height: auto !important; max-height:=
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5"><p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: =
#000000; font-family: arial, helvetica, sans-serif; font-size: 13px; marg=
in: 15px 0;" align=3D"left">Jim Harra</p>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #00=
0000; font-family: arial, helvetica, sans-serif; font-size: 13px; margin:=
 15px 0;" align=3D"left">Chief Executive and First Permanent Secretary =E2=
=80=93 HMRC</p>
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mily: arial, helvetica, sans-serif; font-size: 13px; margin: 15px 0;" ali=
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our opening times go to<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJh=
bGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDMsInVyaSI6ImJwMjpjbGljayIs=
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