Employers Bulletin Issue 21 - October 2005
Contents
- Hello again
- Your chance to shape the future
- Student Loans for teachers - Helpbook amendment
- Helping your employees with childcare
- Statutory Maternity Pay - the 'Alabaster' judgement and SMP paid for past periods
- Charitable donations on a roll!
- How to help your employees save for their retirement
- Working Tax Credit - the story concludes
- Understanding tax codes gets easier!
- Huge numbers file online for 2004-05
- Pensions - not so taxing!
- Age is no barrier
- New foundations for Construction Industry Scheme
- Electronic payments - it's all about timing
- Magnetic Media submitters
- Employer's Diary
- EmployerTalk 2006
- Helpline and Orderline numbers
Hello again
And a big welcome to our new Bulletin editor Alison Bainbridge. Alison is looking at ways she can improve your magazine so why not let her have your comments by completing the questionnaire at Employer's Bulletin - Help us improve.
Usually, September's edition doesn't carry much up-to-the minute news. But it's a bit different this year - perhaps a sign that summer no longer means quiet days in running a payroll!
With this in mind I hope our article on page 5 - the latest on the implications of Statutory Maternity Pay calculations following the Alabaster court case - will prove useful. And there's also important news on page 7 explaining how responsibility for tax credit payments will be passed from employers to HM Revenue and Customs over the coming winter. It's vital that we all handle this carefully so that no-one misses out on the payments that they're entitled to.
Whilst we know many of you already take advantage of the new opportunities to provide childcare for your employees, or seek funding to set up a payroll giving scheme, both these stories will be news to other readers. And if that includes you, then you'll want to check out the details on pages 4 for childcare and 6 for payroll giving.
There are some changes coming along next spring which you may need to prepare for. Page 12 gives details of major developments affecting those of you who work in the construction industry, and on pages 10 and 11 we explain about the new simpler arrangements for setting up a pension scheme for employees.
Last but not least. Drawing on lessons learnt from this year's end of year filing, we have put some key messages on pages 8 and 9 for you to think about now, and which should help make next year's process a bit easier. There'll be more ideas like this in our February edition.
It's always good to end on a positive note, and I'd like to pass on our thanks to employers for their important part in the introduction of tax credits. It's very much down to your efforts that the message 'benefits are paid through work, rather than through not working' got through loud and clear. And it's this success that has led Ministers to conclude future payments can be made directly to individual claimants.
Finally, I sincerely hope you enjoy reading this issue of the Bulletin and so, until next time...
Don Macarthur
Employer Programme Director
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Your chance to shape the future
In July, Paymaster General Dawn Primarolo announced that the Government had asked Patrick Carter to review HMRC's online services. Looking at ways of increasing take-up, maximising benefits for customers and ensuring that we deliver efficient services that support compliance.
Written comments were requested by 30th September, but comments received within the next two weeks (please email to: review.online-services@hmrc.gsi.gov.uk) will also be considered. Further information about this consultation is available at: Consultation documents
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Student Loans for teachers - Helpbook amendment
The instructions in Helpbook E17, the 'Collection of Student Loans' may not be clear if you employ a teacher who takes part in the Repayment of Teachers' Loan Scheme.
The Student Loans Company manage the scheme and it allows the Government to repay, over time, the student loans of new eligible teachers, who teach designated shortage subjects.
To clarify, you should stop making student loan deductions if a teacher, who has been accepted by the Repayment of Teachers' Loan Scheme, gives you a letter from the Student Loans Company telling you that deductions should stop.
If the teacher then leaves your employment, and you have not received a Stop Notice (SL2) from us, you should enter a 'Y' in box 5 of the P45, 'Continue Student Loan Deductions'. If you have received a Stop Notice from us, box 5 should be left blank.
This instruction will be included in the April 2006 updated version of the Helpbook.
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Helping your employees with childcare
To encourage more employers to offer support to their staff to help them to meet their childcare needs, the tax and NICs rules on employer-provided childcare and childcare vouchers changed on 6 April this year.
Subject to qualifying conditions, the first £50 a week of the cost of childcare that you indirectly provide or that you give in childcare vouchers is now exempt from tax and NICs.
There are various ways you can support your employees' childcare needs.
Some employers offer childcare or childcare vouchers in addition to their
employee's normal salary. This is the simplest way to offer extra help
to those of your employees with childcare needs. The costs are all deductible
when working out your profits for tax purposes as they are still considered
a cost of employment and your employees benefit by every penny you put
in up
to the exempt limit.
Other ways to offer a childcare benefit
You may wish to offer childcare or childcare vouchers instead of a pay rise or in return for a corresponding reduction in cash pay (commonly referred to as a salary sacrifice). These methods can be a little more complex. Salary sacrifice involves varying an employee's terms and conditions relating to pay. More importantly, it may not be in your employees' best interests to sign up to a salary sacrifice or to accept a childcare benefit instead of a pay rise. This is because, in some circumstances, the amount of tax credits your employee could lose may be the same or more than the amount they would save in tax and NICs from taking either the salary sacrifice or childcare benefit in lieu of pay.
But also consider...
A salary sacrifice - or flexible benefit arrangement - may also affect other salary-related payments (such as occupational pension contributions, overtime rates or allowances), and can affect your employee's entitlement to earnings-related benefits, such as statutory sick pay, statutory maternity/ paternity/ adoption pay and State Pension. Finally, it is important to remember that a salary sacrifice cannot reduce your employee's pay below National Minimum Wage (NMW) rates. This is because the non-cash benefits that you provide instead of salary do not count towards the NMW.
What can I do to help my employees make the right choice?
It is up to you how much help you give your staff in working out the benefit of each option. We recommend that you at least:
- Point out to your employees that they need to carefully consider how taking part in a salary sacrifice scheme / flexible benefit scheme will affect their entitlement to different benefits, including tax credits; and
- Encourage them to read our guidance at Childcare under tax credits and salary sacrifice.
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Statutory Maternity Pay - the 'Alabaster' judgement and SMP paid for past periods
Following the European Court of Justice decision in the case of Alabaster the Statutory Maternity Pay (General) Regulations 1986 were amended from 6 April 2005.
This means that the SMP average weekly earnings calculation must now take account of pay rises awarded, or which would have been awarded to a woman had she not been on maternity leave.
This applies if the pay rise falls between the start of the 8 week set period for calculating SMP and the end of her statutory maternity leave (this is ordinary maternity leave and any additional maternity leave applicable in her case).
Legal advice has now been obtained on the time limits that will apply to a claim for the re-calculation of SMP paid for past periods.
A woman may ask you to recalculate SMP paid where she believes that a relevant pay increase should have been taken into account when calculating the amount paid.
The time limit for bringing any claim is six months after the last day a woman was employed in the employment in respect of which the claim is made. Where a claim is made the limitation on any arrears (whether the woman is still employed or has left employment but is within time to claim) is six years from the date the claim is made.
This means you are advised to consider a claim for SMP arrears on the following basis:
- For former employees: a claim must be made within 6 months of their leaving your employment.
- For current employees: the SMP must have been paid less than six years before she makes her claim.
You are of course only obliged to keep SMP records for 3 years after the end of the tax year to which they refer.
However, if the six year point falls within a woman's Maternity Pay Period, the woman will also be entitled to a recalculation (if she can substantiate her claim). But in these cases she will only be entitled to receive any enhanced payments for those weeks within the Maternity Pay Period where less than six years have passed since she made her claim.
The six years should be calculated back from the date a woman asks for a recalculation.
Therefore if a woman makes a claim for a period for which you do not have necessary records, it is reasonable for you to ask her to provide sufficient evidence to substantiate her claim in order to allow you to re-calculate any SMP due.
You are of course entitled to recover any arrears of SMP paid on the basis of such requests in the normal way.
If you recalculated and paid out SMP prior to the introduction of the new regulations, then provided the arrears were properly and reasonably calculated, and were as a result of an 'Alabaster' claim, we are happy that any SMP element of the recalculation may be recovered.
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Charitable donations on a roll!
With around 70% of the general public donating regularly and raising over £7 billion annually, coupled with their generosity in response to tsunami appeals earlier this year, it's clear that people across the UK want to give.
Almost 500 companies have signed up to Payroll Giving since new employer incentives were introduced earlier this year, as part of the Payroll Giving Grants programme. This gives employers with fewer than 500 employees an opportunity to help their employees to get tax relief, to increase the value of their donations and to earn a cash payment of up to £500 at the same time.
Payroll Giving is one of the easiest and most flexible methods of giving to charity, enabling employees to make charitable donations straight from their gross salary. It also gives them tax relief of up to 40% on their donations.
Vital stream of support to charities
As an employee donations scheme, Payroll Giving is a low cost initiative that enables employers to provide a vital stream of support to charities as well as their local community and beyond. For charities, this is hugely beneficial as it promotes a regular, reliable source of income. Once a donor has authorised a donation, research shows that they'll continue to support the charity for several years to come. This helps the charity to plan ahead and allocate funds with more accuracy.
Payroll Giving is good for business and a real benefit to offer employees. It's quick and easy to set up and run and can make a real difference to good causes across the country. So, if you haven't already established a scheme, then now is an ideal time. There's never been a better time for giving!
Green & Black's - A personal perspective
Following a promotion by the Professional Fundraising Organisation Workplace Giving UK, organic chocolate company Green & Black's launched a Payroll Giving scheme for their staff in October 2004. Eight members of staff (one quarter of the workforce) signed up to support good causes through payroll donations. Staff can choose which charities they would like to support through the scheme and they give an average of around £10 a month to their preferred charities. Having established the scheme in October 2004, Green & Black's is eligible for a grant. What's more, every donation given during the first six months of donations is matched, pound for pound, up to £10 a month for each 'giver' by the Government.
'Payroll giving really is one of those does-what-it-says-on-the-tin schemes.
Very straightforward to set up and administer with starting costs recoverable
via a grant. There's no minimum donation level, so staff of all salary
levels can take part - it's not some complex tax scheme only available
for high earners. Everyone can use this scheme to get more money to their
chosen charities and save themselves a bit of tax at the same time.'
Pardeep Bahanda, Financial Controller, Green & Black's
For further information as well as free support materials and guidance, please visit: Payroll Giving website or call 0845 602 6786.
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How to help your employees save for their retirement
The Department for Work and Pensions has set up a website to provide information and examples of good practice in how to provide workplace pensions. The site contains real life examples from a variety of employers using innovative methods to help their employees save for their retirement.
The site contains contributions from organisations including the TUC, Confederation of British Industries and the National Association of Pension Funds.
You can find the site at Pensions at Work
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Working Tax Credit - the story concludes
Between November 2005 and 31 March 2006, payment of Working Tax Credit via the employer (PVE) will be phased out, to be replaced by direct payment by HMRC.
From 7 November we will not send you any further start, restart or amendment notices. From that date all new Working Tax Credit claimants will be paid direct by HMRC.
If you are paying Working Tax Credit through the payroll, you must continue to do so. However, between 7 November and 18 February 2006, we will send you a final stop notice for each employee you pay Working Tax Credit to. You should deal with these in the normal way.
A mailshot (form TC721) has recently been sent to all employers who pay Working Tax Credit through the payroll. You should read this carefully as it sets out the text of a letter that you must send to each employee to whom you currently pay Working Tax Credit. You will need to write to each of your employees before 7 November by either letter or email. You can also get a copy of the mailshot from our website.
As part of our normal review of employer records, a check will be made to confirm that you have written to these employees about phasing out PVE. It would be advisable therefore to keep copies of these letters.
If you have not received the mailshot and you think you should have done, please call the Employer's Helpline on 0845 7 143 143 so that we can send you one.
Further information
If you need information about paying Working Tax Credit, see the 2005 edition of the booklet E6, Working Tax Credit paid with wages(PDF 128K)
- Or, you can find the E6 on your Employers CD-ROM¦
- Or you can order it from the Employer's Orderline 0845 7 646 646.
For further help call the Employer's Helpline on 0845 7 143 143 (textphone 0845 602 1380).
If you have any questions about tax credit funding, call the Cumbernauld Accounts Office, on 0845 602 3518.
If your employees have questions about tax credits, ask them to call the Tax Credits Helpline on 0845 300 3900.
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Understanding tax codes gets easier!
We previously told you that we were trying out a new style coding notice (P2) on employees and pensioners who are dealt with by our offices in the South West of England. Research now tells us that our new P2 is a hit with customers and that our staff prefer it too.
Although the way we create tax codes is not changing, the new P2 will give your employees a better explanation of what makes up each tax code as well as being more personal to them. All the information is now on the form itself, doing away with the need for an accompanying booklet. Added to which, the new form is clearer and much easier to understand.
The pilot was such a success that your employees can look forward to the new P2 which is being rolled out across the country from October 2005.
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Huge numbers file online for 2004-05
A whopping 935,000 of you sent your 2004-05 Employer's Annual Returns online, compared to 85,000 in 2003-04. And if nearly a million does not sound big enough, that is over 40 million P14s sent online.
In June, we began processing Returns sent to us by Electronic Data Interchange (EDI), and then moved on to Returns sent over the Internet. Paper and magnetic media Returns are being processed after the Internet submissions.
We will not tell you when your Return has been processed. But the online filing acceptance message you got after you had filed your whole Return online means:
- you can be confident, if you have 250 or more employees, that you will not be charged an online filing penalty, and
- you qualify for the online filing tax-free payment if you have fewer than 50 employees.
If you sent your Return online, you should not have also sent it to us on paper. If you have sent your Return online as well as on paper, you will only qualify for the tax-free payment if you sent your Return online before we received your paper version.
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Amending your Return
If you are sending an amended P35 using our Online Returns and Forms - PAYE product, the questions on the 'Amended P35 - Checklist' screen should show the same answers as the original P35, unless they are the reason for the amendment.
Tick the P14 box on the 'Amended P35 - Declaration' screen. Only P14s that have changed as a result of the amendment should be included with the amendment. If no P14s have changed you still need to tick that box.
The P38A and P11D questions should show the same answers as the original P35. If the original P35 had the P11D button 'will be sent later' ticked, the amended P35 should show the same, even if the amendment has been made after the P11Ds have been sent.
How to get your £250
You can get your tax-free payment straight away by deducting £250 from your next payment to us for 2005-06 (as long as you have had the on-screen acceptance message for your whole Return). If you send a 'nil' payslip for any complete month(s) or quarter(s) covered by the tax-free payment, we will not send you a reminder for that period.
Only after we have fully processed your Return, and sent you written confirmation that the tax-free payment has been credited to your payment record, will you be able to claim your £250 as a cheque. So, if you have received the on-screen acceptance message, we strongly recommend that, if you have not already done so, you simply deduct £250 from your next payment to us.
If you ask us for a cheque, we will take off anything that you owe us and pay you the balance. Please note that we will not send you a cheque for the tax-free payment if any of your Employer's Annual Returns for previous years are outstanding.
Letters telling you that your tax-free payment has been credited to your payment record started going out in June. You will get this confirmation online if you signed-up to get information from us electronically.
You can authorise us to repay the tax-free payment to your agent or payroll bureau using form R38. If you want to authorise us to repay the tax-free payment only and not other repayments, you must tell us on the form.
Notice to file online
We will be writing to you in November to tell you how many employees our records show you have on 30 October 2005, and what this means for filing your 2006-07 Return online. If you have fewer than 50 employees when we do our count and you file your 2006-07 Return online, you will get £150 tax-free.Also, remember that if you had fewer than 50 employees when we wrote to you last November, you will get £250 tax-free for filing your 2005-06 Return online.
Ask an agent to file online for you
You can ask a payroll agent or bureau to send your Return online for you.
Your agent can also send other information, for example P11Ds, P11D(b)s, leaver and starter details like P45(1)s, P46s and P45(3)s, and P38As.
If you want your payroll agent or bureau to receive information, like P6s or P9s, you will need to send us a signed form FBI 2. Find out how to do this at Employers using agents or payroll bureaux pages of the website.
You can have as many agents as you like sending us information, but only one agent can be authorised to get information on your behalf.
Register now!
You must register with us if you want to use our online services. When you have registered you will get a User ID and Activation PIN in the post within seven days. You then have 28 days to activate your account. Register now to avoid a last-minute rush next April.
As soon as you have activated your account, you can start using our online services to send and receive information.
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Getting the right National Insurance number
One of the most important pieces of information you hold about your employees is their National Insurance number (NINO). Without the right NINO your employees' information might not be passed to their 'NI accounts' and affect benefit claims (including Retirement Pension), or they could pay the wrong amount of tax.
Remember:
- you can use our NINO tracing service to check NINOs. See Day to Day Payroll (Helpbook E13) or go to Tracing National Insurance numbers
- check that the NINOs you are using are valid against the Quality Standard. Go to Online Services: Quality Standard Validation Specifications
- do not use NINOs starting with 'TN', based on the employee's date of birth and gender, for example, TN040259M for a male born on 4 February 1959. This is no longer an acceptable format. If you do not know the NINO, leave the NINO field blank and put the employee's full name, date of birth and gender in the appropriate fields.
Do more online!
Last year, employers and agents sent two million in-year forms to us online.
There are lots of ways you can do business with us online during the year. For example, send starter and leaver details (P46s and P45s), or get tax code numbers from us. This is just one of the many comments we have had from employers about the benefits:
As we employ a large number of students and casual employees, I have to submit a lot of P46s. Filing them online saves me a lot of time, paper and postage.
Online filing also has benefits for your employees. They get the right tax code quicker, for one.
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Pensions - not so taxing!
Pensions Tax Simplification is a radical new tax regime for pensions that affects the pensions industry, employers and individuals. Beginning on 6 April 2006 (A-day), it replaces existing complex tax regimes relating to private pension provision, with a single set of rules for tax privileged pension savings. Here are the main ways that you might benefit...
- Employers will receive tax relief for their contributions on the same basis as all their other business expenditure
- Operating 'net pay ' via the payroll on employee pension contributions means that HMRC's current restrictive contribution rules will no longer apply
- Individuals will now obtain tax relief on their contributions of up to 100% of UK earnings into a registered pension scheme
- Employers will be able to design schemes and change scheme rules to meet the requirements of modern working practices
- Flexible retirement will be made easier with new rules allowing pension savers to take some pension benefits while continuing to work - even for the same employer
- Individuals will be able to join more than one scheme - for example an employer's occupational scheme whilst retaining membership of a personal pension scheme
- Most of the current restrictions on investment will be removed, allowing pension schemes greater freedom
- A single set of rules that will reduce the administrative burden on scheme administrators and will result in lower administrative costs for pension schemes
- Minimum pension age must be raised from 50 to 55 by 2010 - but there will be protection for most pre-6 April 2006 members who have a lower normal retirement age
- Pension schemes need no longer worry about complicated HMRC output limits when paying out pension benefits
- Pension schemes are required to provide information to members, so you may have to provide your members who wish to claim protection of their pre A-day rights with a valuation of their pension rights up to 5 April 2006
- Streamlining 'Election to Contract-out' forms. - two forms, each available online
Key Features include:
- There is no limit on the amount of pension saving an individual can build up in a registered pension scheme. However, there are two key controls - a Lifetime Allowance and an Annual Allowance
- There will be a single lifetime allowance (LTA) against which an individual's pension savings will be tested when they take their benefits. This will be £1.5m for the year 2006-2007, rising to £1.8m by 2010-2011 and reviewed thereafter. And a lifetime allowance charge of 25% to be made on pension funds in excess of the LTA where the excess is taken as a pension. This will be 55% where the excess is taken as a lump sum
- There will be an annual allowance (AA) on the increase in the pensions savings in a tax year. This will be £215,000 for the year 2006-2007 rising to £255,000 by 2010-2011 and reviewed thereafter. With an annual allowance charge of 40% on increases in pension savings in excess of the annual allowance
- There will be tax relief for individuals on contributions of up to 100% of UK taxable earnings. Non-taxpayers can also save for a pension and for every £100 they contribute HMRC will contribute a further £28 up to a combined total of £3,600 in a tax year.
- Individuals will be able to claim protection of pre A-Day rights from the lifetime allowance charge by registering a claim with HMRC. This will include protection of lump sum rights where these would be greater than is permissible in the new tax system
- There will be a single set of rules on pensions in payment - allowing scheme members to take a proportion of their overall benefits in the form of a tax-free lump sum of up to 25% of the capital value of their pension fund during the value of the lifetime allowance, subject to their scheme rules
- Flexible retirement will allow those people in occupational pension schemes, where the scheme rules allow it, to continue working whilst drawing retirement benefits and continue to pay contributions towards the accrual of further benefits
- The new system will raise the minimum pension age from 50 to 55 years by 6 April 2010
What do you need to do now?
You should familiarise yourself with the new rules. Sponsoring employers should start to plan now to make sure that you have the right processes in place by 6 April 2006. Additionally, schemes must consider who their legal administrator will be and make sure that they are aware of their responsibilities ahead of A-day.
The Pension Scheme Administrator is the only person who can register a scheme for tax purposes. There can be more than one administrator acting for a scheme and they have responsibility for all tax charges, interest and penalties relating to the scheme. Additionally, reporting obligations also rest with the scheme administrator and there will be a new online filing system, the Pension Scheme Service, through which administrators will make returns of information, submit reports and make electronic payments. New scheme registrations will also be done online and administrators will need to register with our new online service to be able to carry out their duties.
For more information about the scheme administrator, why not have a look at Newsletter no.1 on our website. You can also visit the Pension Schemes pages of our website to get the most up to date information on pensions tax simplification. Or, you can phone our helpline on 0115 974 1600 (Monday to Friday 9.00am to 5.00pm).
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Age is no barrier
In July, the Department of Trade and Industry (DTI) published 'Equality and Diversity: Coming of Age', the consultation document on the draft Employment Equality (Age) Regulations. The regulations, which become law on 1 October 2006, could have an impact on the way that employers recruit, train, manage, promote and retire their staff.
Employers are able to view and respond to the DTI consultation by visiting the DTI's website up to 17 October 2005.
Although the legislation will not come into effect for a year, the Age Partnership Group (APG) are urging employers to act now to ensure they are better able to prepare for the legislation.
The APG comprises of organisations representing business, employers, trade unions and government departments, who believe that by implementing best practice now, employers will have time to bring about a change in attitudes and approaches to both younger and older workers. In addition, the APG will be working with best practice employers to highlight the business benefits of an age diverse workforce.
The APG is providing employers with free information on creating an age diverse workforce.The information is provided in two forms:
- A 'Personnel Organiser' giving help and advice about issues of age discrimination, providing case studies and practical hints and tips.
- A 'Be Ready' CD-ROM which includes a catalogue of research reports and summaries on topics such as pensions, health and safety and career management.
Copies can be ordered by ringing 0845 715 2000, emailing apg@isky.co.uk or visiting Age Partnership Group
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New foundations for Construction Industry Scheme
If you are a contractor in the construction industry as well as an employer, you should have now received an invitation to a presentation explaining the New Construction Industry Scheme (CIS), which is being introduced from April 2006.
The new Scheme (CIS) will remove some of the administrative burden from the current scheme and provide alternatives to the paper based processes of CIS.
What are the main changes?
There will no longer be any need for CIS cards, certificates or vouchers.
- Contractors must check or 'verify' new subcontractors with HMRC.
- Subcontractors will still be paid either net or gross, depending on their own circumstances. However, it will be HMRC that tells the contractor which treatment to use during verification.
- There will be a higher rate tax deduction if a subcontractor cannot be 'matched' on the HMRC system. This will apply until the subcontractor contacts HMRC and registers or sorts out any matching problem.
- Contractors must make a return every month to HMRC detailing payments made to all subcontractors. We will send this to the contractors in good time, and it will be completed using existing records.
- Contractors must declare on their return that none of the workers listed are employees. This is called a Status declaration.
- Nil returns must be made when there are no payments in any month. These can be made over the telephone as well as via the Internet or on paper. There will be financial penalties for failure to submit a return.
If you want to attend a presentation please make sure you send back the tear off slip on the invitation or, if you have not received one or have mislaid it, please register at HMRC Business Support Teams. You can find out more about the new CIS by visiting : New CIS pages of the website.
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Electronic payments - it's all about timing
Most electronic payment methods take at least three bank working days to reach our account. Your payments need to be with us by the 22nd of each month and we must have cleared funds no later than that day.
Where the 22nd falls on a weekend or is a bank holiday, your cleared funds need to be with us by the previous bank working day. We cannot stress enough that it is your responsibility to make sure your payments reach us on time.
For the rest of 2005-06 the 22nd is a non-bank working day on the following dates:
- Month 6 (October)
- Month 9 (January 2006)
- Month 12 (April 2006)
You need to contact your own bank to find out when you need to make payment and also whether there is a daily cut off time for those arrangements.
To find out more about electronic payment and also stop us from sending you a payslip booklet why not visit Payment of PAYE pages of the website.
Started to receive Surcharge Notices?
Large employers who paid their monthly PAYE/NIC payments late or not in full more than twice in tax year 2004-05 have started to receive Surcharge Notices.
If you receive a Surcharge Notice and you believe it is not correct, you should appeal against this as soon as possible. You can either post or fax your appeal to the office shown at the top of the Notic
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Magnetic Media submitters
We will no longer contact remaining magnetic media customers to confirm their intentions to submit end of year returns. If you wish to continue submitting magnetic media, a media despatch note can be obtained by contacting Magnetic Media Handling, on 0191 2255903
The Magnetic Media Technical specification - CA51-52 will no longer be issued on paper. From 2006-2007 it will be available on HMRC Internet site only. A notice will be posted on the site when it becomes available.
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Employer's Diary
October 2005
- October 19
- Cheque Payments for month/quarter ended 5 October should reach our Accounts Office
- Tax and Class 1B NIC payments for any 2004-2005 PAYE Settlement Agreements should reach our Accounts Office
- October 21
- Electronic payments for month/ quarter ended 5 October should reach our bank account
November 2005
- November 2
- Deadline for forms P46(CAR)(NEW) for quarter ended 5 October
- November 19
- Cheque payments for month ended 5 November should reach our Accounts Office
- November 22
- Electronic Payments for month ended 5 November should reach our bank account
December 2005
- December 19
- Cheque payments for month ended 5 December should reach our Accounts Office
- December 22
- Electronic Payments for month ended 5 December should reach our bank account
- By the end of December
- If you are subject to IR35 Service Companies legislation, you should start preparing your 2004-2005 P14s if you need to account for a balancing deemed payment by 31 January
January 2006
- January 19
- Cheque Payments for month/quarter ended 5 January should reach our Accounts Office
- January 20
- Electronic payments for month/quarter ended 5 January should reach our bank account
Reminder
- Check HMRC Website for details of EmployerTalk 2006 events
- You could register now with PAYE Online for employers, in preparation to file your PAYE returns (P35, P14 and P38A). You can register to use this service at any time during the year.
February 2006
- February 2
- Deadline for forms P46(CAR)(NEW) for quarter ended 5 January
- February 19
- Cheque payments for month ended 5 February should reach our Accounts Office
- February 22
- Electronic payments for month ended 5 February should reach our bank account
Expect your:
- Employer Annual Return, form P35, for 2005-2006
- Employer Bulletin giving you all the latest payroll news
- CD-ROM/Employer Pack including Orderline information to order forms and guidance to finish this year and start the next.
Reminder
- Check HMRC Website for details of EmployerTalk 2006 events
- You could register now with PAYE Online for employers, in preparation to file your PAYE returns (P35, P14 and P38A). You can register to use this service at any time during the year.
We advise you to:
- Order the forms and guidance you will need to finish this tax year (ending 5 April 2006) and start the next.
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EmployerTalk 2006
Face to face with our experts
EmployerTalk gives you a chance to meet Revenue experts face-to-face, listen to our speakers and get the latest news about employer and payroll issues. All in just one morning or afternoon session.
These events are free of charge, but by invitation only as capacity at each venue is limited. You can find out contact details or book a place at EmployerTalk or ring Sam French on 0845 366 7878.
| Date | Venue |
|---|---|
| 2 March | London The Barbican |
| 14 March (pm) | Leeds Queen's Hotel |
| 15 March (am) | Leeds Queen's Hotel |
| 16 March | Newcastle Marriott Gosforth Park Hotel |
| 29 March | Liverpool Devonshire House Hotel |
| 30 March (pm) | Blackburn Ewood Park |
| 31 March (am) | Blackburn Ewood Park |
| 12 April | Birmingham National Motorcycle Museum |
| 3 May | Cardiff City Hall |
| 17 May (am) | Edinburgh Heriot Watt University |
| 7 June | Belfast Ramada Hotel |
| 27 June | Crawley Hawth Theatre |
| 29 June | Newbury Newbury Racecourse |
| 5 Sept | Exeter Exeter University |
| 20 Sept | Glasgow Concert Hall |
| 4 October | Nottingham East Midlands Conference Centre |
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Helpline and Orderline numbers
Calls may be monitored for quality control and training purposes
Helpline (telephone advice) Orderline (order your forms and guidance)
General payroll matters:
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Other helplines:
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Accounts Offices:
| Shipley | 01274 530750 |
| Cumbernauld | 01236 736121 |
To find the number of your local Inland Revenue office, look in the phone book under 'Inland Revenue'.
Construction Industry Scheme (CIS)
Contractors
Helpline 0845 7 33 55 88
- Mon-Fri 8am-8pm
- Sat-Sun 8am-5pm
Orderline 0845 3000 551
- 7 days a week 8am-10pm
Sub contractors
Helpline 0845 3000 581
- 7 days a week 8am-8pm
Orderline 0845 3000 551
- 7 days a week 8am-10pm
National minimum wage (NMW)
Helpline 0845 6000 678
- Mon-Fri 8am-6pm
Orderline 0845 845 0360
- 7 days a week, 24 hours
NICs: special topics
Contracted out Pensions
Helpline & Orderline 0845 9 150 150
- Mon-Fri 8am-5pm
Non-residents
Helpline & Orderline 0845 9 154 811
- Mon-Fri 8am-5pm
Employer Services
Visit the Employer's Website, here you will be able to access a wide variety of information for employers, and have access to the Internet version of the Employer's Orderline.
