PAYE for employers - Requests for directions under S960 of ITEPA 2003
Employers who request directions under S690 ITEPA should read the revised guidance at PAYE81560.
Real Time Information: submissions creating new employments and tax codes
Clarification on completing Employer Alignment Submissions and Full
Payment Submissions.
PAYE for employers: Late filing penalties for 2012-13 Employer Annual Returns
If you haven't yet filed your 2012-13 Employer Annual Return you will be charged a late filing penalty.
Employer Further Guide to PAYE and NICs - CWG2
A correction has been made to the 'Childcare Vouchers' information within the
P9D//P11D chart on page 67.
Employers: Reminder - Your 2012-13 Employer Annual Return is due by 19 May 2013
Send it as soon as possible to avoid a late filing penalty and make sure you have filed it online or you may face a further penalty.
Real Time Information and paying HMRC
Clarification for employers as they approach the first date they must
make a payment to HMRC since starting to report their PAYE in real time.
PAYE for employers: National
Insurance numbers without suffixes
What you should do if you receive a National Insurance number without
a suffix from HMRC.
PAYE for employers: No Employer Annual Return to make for 2012-13?
Employers and agents can now notify HMRC online if they have no Employer Annual
Return (forms P35 and P14) due for 2012-13
PAYE for employers: Real Time Information and annual schemes
Clarification on the criteria for registering a PAYE scheme as annual.
Online reporting
of expenses and benefits paid by employers to employees
An update for employers and agents on the development and availability
of additional online forms for submitting end of year expenses and benefits
information.
PAYE for employers: Your 2012-13 Employer Annual Return is due by 19 May
2013
Send it as soon as possible to avoid a late filing penalty and make sure you
have filed it online or you may face a further penalty.
Real Time Information and
pilot employers' end of year returns (PDF 23K)
HM Revenue & Customs (HMRC) has updated the April 2013 Pilot Employer
Supplementary Update to clarify the obligations on employers using HMRC's
Basic PAYE Tools to make year end submissions.
