PAYE for employers: Late filing penalties for your 2011-12 Employer
Annual Return
If you haven't yet filed your 2011-12 Employer Annual Return you will be
charged a late filing penalty.
PAYE for employers: Send your Employer Annual Returns online now
Your 2011-12 Employer Annual Return (forms P35 and P14) is due by 19 May
2012. You must do all you can to send it online as soon as possible. Otherwise
you may receive a penalty.
PAYE for employers: Basic
PAYE Tools
The latest version of Basic PAYE Tools to help employers run their payroll
systems is now available.
PAYE for employers: No Employer
Annual Return to make for 2011-12
You must tell HMRC if you have no Employer Annual Return due for 2011-12.
PAYE for employers:
File your 2011-12 Employer Annual Return online
Your 2011-12 Employer Annual Return (forms P35 and P14) is due by 19 May,
but you can send it as soon as it is ready.
Company Car Tax: Security Enhanced Cars (PDF
44K)
Employers who provide security enhanced cars to employees should note
that the cost of certain enhancements is not taken into account when calculating
the car benefit charge for 2011-12. Further information can be found in
the link above.
IR35 guidance (PDF 145K)
HMRC has published guidance for customers on IR35.
PAYE for employers: Your
2011-12 Employer Annual Return is due by 19 May 2012
Employer Annual Returns (forms P35 and P14) for 2011-12 must be filed
online and reach HMRC by 19 May 2012 or you may face a penalty.
PAYE for employers:
PAYE and NICs Securities guidance published
The guidance that HMRC will use to decide who should be asked for a PAYE
& NICs Security and the process they will follow has now been published
on the HMRC website
PAYE for employers: Special notice about
electronic PAYE payment dates
PAYE payment is due Sunday 22 April 2012 - to avoid paying late and late
payment penalties, you must make sure HM Revenue & Customs have cleared
funds by the payment date.
PAYE
for employers: The Car Fuel Benefit Order 2012
This Order comes into force on 2 April 2012 and has effect for the tax
year 2012-13 and subsequent tax years.
PAYE for Employers: Basic
PAYE Tools
The latest version of HMRC's Basic PAYE Tools to help employers run their
payroll systems has now been published.
PAYE for employers: CWG2(2012)
Employer Further Guide to PAYE and NICs
CWG2 (2012) HMRC has amended example 2 on pages 35 and 36, example 3 on
page 37 and guidance at page 11 section For PAYE purposes.
PAYE for employers: E12(2012)
PAYE and NICs rates and limits for 2012-13 and E13(2012) Day-to-day payroll
HM Revenue & Customs has amended the contracted-out National Insurance
contributions (NIC) table on page 5 of the Helpbook E12 and the Employer's
NIC rebate example in the right hand column on page 12 of the Helpbook
E13.
PAYE for employers: Basic
PAYE Tools
The latest version of HMRC's Basic PAYE Tools to help employers run their
payroll systems is now available.
Official Rate of Interest
The official rate that has applied since 6 April 2010 is 4.00%. This rate
is unchanged for the 2012-13 tax year, subject to review in the event
of significant rate changes.
Special notice about electronic PAYE payment dates - January 2012
PAYE Payment is due Sunday 22 January 2012 - to avoid paying late and
late payment penalties make sure HMRC have cleared funds by the payment.
New guidance for pension payers
who are paying pension income to student loan borrowers
Revised guidance has been published for pension payers who pay occupational
pensions to individuals who are repaying a student loan.
Employment income provided through third parties
(PDF 75K)
HM Revenue & Customs has published Frequently Asked Questions on employment
income provided through third parties ('disguised remuneration') and National
Insurance contributions.
PAYE for employers 2012-13 (PDF
15K)
The Department for Work and Pensions has announced some changes in Statutory
Payment rates, Small Employers' Compensation rate and Percentage Threshold
Scheme rates for the 2012-13 tax year.
PAYE for employers: Improving your payroll
data
Information to help employers provide correct National Insurance numbers
and other employee data is now available.
Improving the operation of Pay As You Earn
(PAYE): Real Time Information (RTI) - more useful links section
In readiness for the introduction of Real Time Information (RTI), HM Revenue
& Customs has published a technical note for draft amendments to regulations
relating to Pay As You Earn (PAYE), National Insurance contributions and
Construction Industry Scheme.
PAYE for Employers:
Disguised Remuneration - National Insurance regulations
Regulations have been introduced to charge Class 1 National Insurance
contributions on amounts chargeable to tax under the recently introduced
Disguised Remuneration measure.
PAYE - appeals from Parish Councils
against 2010-11 P35 penalty notices
Information for Parish Councils who have received 2010/11 P35 Employer
Annual Return penalty notices.
Special notice about electronic PAYE payment dates - October 2011
In order to avoid paying late you must make sure HM Revenue & Customs
have cleared funds by the payment date.
PAYE for employers: Getting your
employee data correct - preparing for Real Time Information
It's now more important than ever to make sure you report employee details
to HMRC accurately. Doing so could save you time too.
PAYE for Employers:
Powers to prevent deliberate non-payment of PAYE
Changes are being made from 6 April 2012 which will allow HM Revenue &
Customs to ask certain employers to pay a security where there is a risk
of deliberate non-payment of PAYE
Employer Supported Childcare (PDF 137K)
Update to employer helpsheet E18 reflecting changes to Employer Supported
Childcare.
Disguised
Remuneration Legislation
Draft NICs (National Insurance contributions) Regulations and Explanatory
Memorandum relating to the legislation have been published today.
Integrating
the operation of income tax and National Insurance contributions: a call
for evidence (Opens new window)
The Government is asking employers and payroll professionals for evidence
of any burden attached to the operation of two systems; tax and National
Insurance. This is part of its consideration to integrate the operation
of the income tax and National Insurance contributions systems, announced
at Budget 2011.
Employers - 2010-11
Expenses and Benefits forms P11D, P11D(b) and P9D
Your 2010-11 expenses and benefits forms were due by 6 July 2011. If you
have not sent yours yet, please send them as soon as possible.
Disguised Remuneration
Legislation (PDF 80K)
A revised question and answer document to replace the one issued on 31
March has been published.
PAYE
for employers: Basic PAYE Tools (formerly the Employer CD-ROM)
The latest version of HM Revenue & Customs Basic PAYE Tools to help
employers run their payroll systems is now available.
Employers - send your expenses and benefits
forms now
You should file your 2010-11 forms P11D, P11D(b) and P9D as soon as they
are ready. They are due by 6 July 2011 and if you miss the deadline you
may receive a penalty.
Improving the operation
of PAYE: Real Time Information (RTI): information for employers
HM Revenue & Customs has today published a new page called 'Improving
the operation of PAYE: Real Time Information (RTI)'. It gives information
about RTI including some new frequently asked questions.
PAYE Desktop Viewer (PDV) - required
update for all users
HM Revenue and Customs has updated the PDV application. All PDV users
should download and install the new version of the PDV now to ensure that
they can view the latest versions of these notices.
Employers - have you filed your expenses
and benefits forms yet?
You should file your 2010-11 forms P11D, P11D(b) and P9D as soon as they
are ready. They are due by 6 July 2011 and if you miss the deadline you
may receive a penalty.
2010-11 P11Ds: New address to send them
to
HMRC has set up a dedicated post room for receipt of paper forms P11D
& P11D(b) for 2010-11.
CWG2(2011) Employer Further
Guide to PAYE and NICs
HMRC has amended the online version of this publication and has produced
a correction supplement for those using a paper copy.
PAYE
for employers: Basic PAYE Tools (formerly the Employer CD-ROM) (Opens
new window)
The latest version of HMRC's Basic PAYE Tools to help employers run their
payroll systems is now available.
E12(2011) PAYE and NICs rates and limits
for 2011-12
This publication has been updated to correct an error and to revise the
rates of the Approved Mileage Allowance Payments following the Budget
on 23 March 2011.
PAYE for employers: Special
notice about electronic PAYE payment dates - April 2011
In order to avoid paying late you must make sure HMRC have cleared funds
by the payment date.
Employer NICs Holiday
update - Royal Assent granted and agents can now complete applications
The legislation relating to the Employer NICs Holiday has now been passed
by Parliament, so new employers can now apply without concern that the
criteria might change. The application process has also now been changed
to permit authorised agents to complete the online form on behalf of their
clients.
PAYE: No Employer Annual Return
to make for 2010-11
Employers and agents can now notify HMRC online if they have no Employer
Annual Return (P35 and P14s) due for 2010-11.
Summary of PAYE regulation changes
coming into effect on 6 April 2011
HM Revenue & Customs has published a summary of the changes to the
PAYE regulations which come into effect on 6 April 2011.
News
Release: Real Time Information pilot to go ahead in 2012 (Opens new window)
Real Time Information (RTI), a new system that will improve the operation
of Pay As You Earn (PAYE), is going ahead, HM Revenue & Customs (HMRC)
confirmed today.
No Employer Annual
Return for 2010-11? Notify HMRC now
An easy to complete email form is now available to help employers or their
agents to notify HM Revenue & Customs (HMRC) if they have no 2010-11
Employer Annual Return to make.
PAYE for Employers:
Viewing Student Loan notices online
The guidance for employers who view their student loan notices online
has been updated.
Regional Employer NICs holiday -
what will happen at the end of the tax year?
We will send a paper return to those who have applied and guidance relating
to the end of year process will be available shortly.
Employers
- download new Basic PAYE Tools now (Opens new window)
The PAYE Tools (formerly the employer CD-ROM) are now available to download.
Employers can use these to help them complete their 2010-11 payroll and
start the 2011-12 tax year.
Parish Council and Community Council Clerks
- Revised guidance on employment status and PAYE
Revised information and guidance regarding the employment status of Parish
and Community Clerks for tax purposes and the operation of PAYE by Parish
and Community Councils.
Employers: partial
refund of 2003-04 to 2005-06 Class 1A NICs
Employers who have provided benefits in kind that have been used for both
private and business use may be entitled to a refund of Class 1A NICs
for the years 2003-04 to 2005-06.
Toolkit to help minimise
common errors (PDF 358K)
HM Revenue & Customs has published a toolkit covering National Insurance
contributions and statutory payments to make it easier for tax agents,
advisers and employers to get end of year forms right.
PAYE for Employers: Introduction of Electronic
P60s
Information and guidance for employers wishing to provide their employees
form P60 electronically.
PAYE forms
and guidance now online
As part of HM Revenue & Custom's drive to move more of its business
online and reduce the cost of the services currently provided, they will
no longer routinely send employer information by post.
Official Rate of Interest
The official rate that has applied since 6 April 2010 is 4.00%. This will
be frozen for the 2011-12 tax year, subject to review in the event of
significant rate changes.
EmployerTalk Bitesize 2011
The large EmployerTalk events are currently under review meanwhile we
are running smaller EmployerTalk Bitesize events. Dates are now announced
for these events.
Special notice about electronic PAYE
payment dates
In order to avoid paying late you must make sure HMRC have cleared funds
by the payment date.
Pay
As You Earn (PAYE): Improving the operation of PAYE
As part of the consultation on improving the operation of PAYE by collecting
real time information, HMRC are running discussion workshops. To book
yourself on an event in London (21/1), Liverpool (10/2) or Nottingham
(22/2) please call 0845 6032691.
Employers please note - new telephone number
for employee tax enquiries
There's now just one telephone number for your employees to call for help
with their tax enquiries - 0845 300 0627. Employers can use this number
too, for example if you need to confirm an employee's tax code.
EmployerTalk Bitesize 2011
The dates are now announced for the 2011 EmployerTalk Bitesize events.
All previous news items are now held on the National Archives website (Opens new window)
