Teachers taxable pay update
10 June 2024
The 2022/ 23 pay award for Learning and Teaching, effective from 1 April 2022, was agreed in March 2023 and colleagues received back-payment for the pay award in their April 2023 salary.
As the back-payment was transacted in April 2023 it was treated as taxable pay during the 2023/ 24 tax year.
However, because the back-payment related to the 2022/ 23 tax year, HMRC have asked us to review our 2022/ 23 year-end taxable pay data, so that it includes the back-dated pay award.
Changes required to taxable pay data
We will review and make changes to taxable pay data for those in Learning and Teaching who were in scope for the 2022/ 23 pay award.
For those in scope, we aim to submit the new information to HMRC by 30 June 2024. We will:
- update your taxable pay data for 2022/ 23 by adding the back-dated pay award to your taxable pay for March 2023 and
- update your taxable pay data for 2023/ 24 by removing the back-dated pay award from your taxable pay for April 2023.
We’re sorry but we’re not able to provide amended payslips for the changes to your taxable pay in March 2023 and April 2023.
HMRC tax bill or tax refund
As a result of the changes required to your taxable pay data, HMRC may contact you directly in the coming months about either a or b, or both
- HMRC may be in contact about a tax bill for the 2022/ 23 tax year
- This will be because you won’t have paid tax on the back-payment being moved from April 2023 to March 2023.
- HMRC may be in contact about a refund for the 2023/ 24 tax year
- This will be because you may have overpaid tax for 2023/ 24 due to the back-payment being moved from April 2023 to March 2023.
The amount of tax to be paid or refunded will vary by individual, dependent on their own circumstances.
For colleagues who joined from another local authority or have left the Council
Where your pay award for 2022/ 23 was paid in full or in part by another local authority, then you'll need to contact that local authority to understand their process for updating HMRC. Unfortunately we can only provide HMRC with the information we hold on our payroll system.
Further support
- Go to the HMRC online services: sign in or set up an account: Sign in to HMRC online services - GOV.UK (www.gov.uk) website for information on setting up an HMRC account and support details.
- The askHR team is not able to provide advice about tax. If you have a query about your own circumstances, please contact HMRC directly.
- The askHR team cannot provide amended payslips for March or April 2023 due to the changes to your taxable pay.