Stop Press - urgent news
14 May
PAYE (Pay As You Earn): changes to the personal
allowance
The Chancellor has announced an increase in the personal allowance of
£600 and an adjustment to the higher rate threshold (the total of
the personal allowance and basic rate limit).
12 May
PAYE: Send your 2007-08 Return
now!
Employer Annual Returns for 2007-08 are due on 19 May.
PAYE: delay to response messages
where P14s and P35 sent separately
We have identified instances where we haven’t sent an acceptance
or rejection message for Internet P35s. We are working to resolve this
issue quickly and hope to start issuing messages for these cases this
week.
22 April 2008
Employer Mailings survey 2008
We will shortly be conducting research to evaluate the range of support
services and guidance we provide for employers and tax practitioners to
help them with their responsibilities
21 April 2008
Manchester EmployerTalk
The Manchester event is now fully booked, please check the EmployerTalk
pages on the website for other dates and venues.
EmployerTalk Belfast and Coleraine map and directions
Directions to the Belfast and Coleraine EmployerTalk events are now available
to view on the EmployerTalk pages.
16 April 2008
PAYE: Expenses and benefits returns
P11D, P9D and P11D(b) returns for the 2008-09 year are due by 6 July 2008
14 April 2008
Belfast EmployerTalk
The Belfast event is now fully booked, please check the EmployerTalk pages
on the website for other dates and venues.
Glasgow EmployerTalk map and directions
Directions to the Glasgow EmployerTalk are now available to view on the
EmployerTalk pages.
Cardiff EmployerTalk map and directions
The Cardiff map and directions are now available to view on the EmployerTalk
pages.
02 April
Glasgow EmployerTalk
The Glasgow morning event is now fully booked, please check the EmployerTalk
pages on the website for other dates and venues.
26 March
2008-09 PAYE (Pay As You Earn) payslip
booklets
You will notice the payslips in the booklet have changed.
17 March
Employer provided medical check ups
We would like to thank everyone who commented on the medical check regulations.
13 March
Error in Employer Helpbooks E10 (2008) and E12 (2008)
We have shown incorrect payment dates in the Employer Helpbooks E10 (2008) ‘Finishing the tax year’ and E12 (2008) ‘PAYE and NICs rates and limits for 2008-09’ about payment dates.
11 March
From today we will start to send penalty notices where our records show that we have not yet received your 2006-07 form P11D(b) Class 1A National Insurance Contributions Annual Return. These are a follow up to the penalties issued in November.
Change of implementation date for
the changes being made to the law on contractual terms of employment during
Additional Maternity Leave
The law on contractual terms of employment during Additional Maternity
Leave is due to change in respect of women whose babies are due on or
after 5 October 2008.
10 March
PAYE month 11 - period ended 5 March 2008:
Electronic payments due by 20 March 2008
Please note that if you pay your PAYE payments electronically, cleared
funds must be with HMRC by Thursday the 20 March.
28 February
EmployerTalk 2008 - Leeds 1 April and Chorley 2 and
3 April
The Leeds and Chorley events are now fully booked, please check the EmployerTalk
pages on the website for other dates and venues.
Transferring P32 data from Employer
CD-ROM 2007 to Employer CD-ROM 2008
We are aware that if you entered subcontractor deductions on the P32 on
the 2007 disk the deductions did not flow from the P32 to the P35. If
you have not finalized the year 2007-08 you can download an update for
the P32 which will correct the error.
20 February
Online P6 Tax Code Notice
Some P6s tax code notices sent online since the start of February include
a misleading instruction about operating the code.
15 February
Statutory Payment Rates for 2008
- 09
Statutory Payment rates still subject to Parliamentary approval.
28 January
2006-07 Employer and Contractor
Annual Returns: interim penalties for outstanding returns
From today we will start to send penalty notices where our records show
that we have not yet received your 2006-07 Employer's Annual Return (P14s
and P35) and, where due, a 2006-07 Contractor's Annual Return (CIS36).
09 January
Help with filing employer
PAYE forms online
An updated list of workshops and presentations at which employers can
get support and advice on filing forms online is now available.
19 December
Daily rate table for SSP
The Statutory Payment rates for 2008-09 were published on 10 December
2007 and this table provides the daily rates for SSP.
14 December
PAYE Month 8 - period ending 5th December
2007
PAYE Month 8 - period ending 5th December 2007. If you pay electronically
HMRC must receive your payment by 22nd of the month.
10 December
Statutory Payment Rates for 2008 -
2009 (PDF 30K)
Details of the rates for all Statutory Payments for 2008 - 2009 have been
published today.
30 November
Advisory Fuel Rates
HMRC have published revised Advisory Fuel Rates to take effect from 1
January 2008.
15 November
Help with filing employer forms online
An updated list of workshops and presentations at which employers can
get support and advice on filing forms online is now available.
12 November
2006-07 P11D(b) Interim penalties for
outstanding Returns
This is to give advance notice of our intention to issue penalties in
respect of outstanding 2006-07 P11D(b) returns on Monday 12 November 2007.
15 October
Proposed changes to Fixed Term Employees
DWP Ministers have decided to take steps to amend the Fixed Term Employees
(Prevention of less favourable treatment) Regulations 2002.
2007-10-15
12 October
Employer provided medical check ups
HMRC want to discuss the issues arising from the regulations with employers
and their representatives in order to find a way forward that meets the
needs of both HMRC and employers.
4 October
PAYE: 2006-07 Penalties for Outstanding PAYE ReturnsWe have identified that some electronically filed returns (P35 and P14s)
have given rise to incorrect penalty notices which were dated 24 September
2007 being issued to employers.
3 October
Error in booklet CA33(2007)There is an error in the paper version of booklet CA 33 (2007) Class 1A National Insurance contributions on Car and Fuel Benefits. The same error is on the Employer CD-ROM.
8 August
HMRC Clarifies the Tax and National Insurance
Position on Journeys Home from Work
HMRC is inviting views on draft guidance published today. The guidance
will be available for comment for 5 weeks, but HMRC will not be able to
respond to comments or representations on an individual basis.
7 August
Delay in issuing a cheque for 2006-07 PAYE tax-free payments
Due to the large number of claims for a cheque payment, it is taking us longer than anticipated to deal with them.
4 July
Judgement in the case of Commissioners for HMRC v Thorn Baker and others
Result of the Judgement in the Court of Appeal on 27 June 2007 in the case of Commissioners for HMRC v Thorn Baker and others (“Thorn Baker”).
22 May
Error on page 13 of Employer Bulletin Issue
26
We have discovered an error in the article entitled Cleansing your payroll
on page 13 of Employer Bulletin April 07 Issue 26.
Employer Mailings survey 2007
We will shortly be conducting research to evaluate the range of support
services and guidance we provide for employers and tax practitioners to
help them with their responsibilities.
16 May
Retrospective Liability for PAYE and NICs
Guidance for employers is now available for retrospective liability for
PAYE and NICs
10 May
Frequently Asked Questions
about finishing one tax year and starting the next
Answers to common questions about finishing this tax year and starting
the next, or send us an email if your query isn’t covered.
8 May 2007
Employer CD-ROM 2007 – Important
information
Before you can use the P11 calculator for the 2007/2008 tax year, you
will have to complete, and then close, the 2006/2007 year.
20 April 2007
National Minimum Wage rates from 1 October
2007
Following the Budget announcements on 21 March 2007 the national minimum
wage rates from 1 October 2007 are now available.
5 April 2007
Error on page 16 of the Employer Helpbook
E14 (2007) What to do if your employee is sick
We have discovered an error in the paragraph entitled You get a leaver’s
statement form SSP1(L) on page 16 of the 2007 version of the E14 employer
helpbook.
23 March 2007
Error on page 6 of the Employer Helpbook E12(2007)
– PAYE and NICs rates and limits for 2007-08
We have discovered an error on page 6 of the April 2007 edition of the
E12 Employer Helpbook.
7 March 2007
Error in helpbook E10 –Finishing the tax
year up to 5 April 2007
We have discovered an error on page 10 of the 2007 edition of the E10
Employer Helpbook.
22 February 2007
Error in booklet 480 (2007) (PDF 496K)
We have discovered an error at paragraph 13.7 of the 2007 edition of the
480 booklet. This has been corrected in the version now available on the
internet. The same error occurs in the CD-ROM already sent out, but we
will ensure that the corrected version is used in the CD-ROM sent out
after the Budget. We will prepare an erratum slip for paper copies issued
in future.
8 February 2007
Managing Sickness
Absence
We have provided links to two HSE toolkits to help employers manage sickness
absence
29 January
Employers of market research interviewers.
The modified PAYE arrangements in respect of payments to market research
interviewers which applied to members of the British Market Research Association
and the Market Research Society cease with effect from 6th April 2007.
Normal PAYE procedures must be applied to payments to market research
interviewers from that date.
2 January
Changes to the Seasonal Agricultural Workers Scheme
(SAWS)
Guidance has been published for employers highlighting changes to the
Seasonal Agricultural Workers Scheme, which impact on the tax and national
insurance treatment of employees, following the accession of Bulgaria
and Romania to the European Union.
19 December
Rates of Statutory Payments from 6 April
2007
Statutory Sick Pay (SSP), Statutory Maternity Pay (SMP), Statutory Paternity
Pay (SPP) & Statutory Adoption Pay (SAP) rates for 2007-2008.
5 December
Good Friday 6 April 2007
Further guidance on the operation of PAYE and NIC where pay falls due
on Good Friday 6 April 2007 - the first day of the new 2007-08 tax year.
29 November
PAYE Online - Internet: notices and reminders
- Data Provisioning Service (DPS)
The guidance about how to view online notices and reminders, has been
updated with important information.
17 November
Advance funding for Statutory Payments
from your Accounts Office – when can you apply?
If you need to make recovery of a Statutory Payment quickly you can apply
to your Accounts Office for funding.
15 November
High Court Decision
“In a recent a High Court Decision it was determined that Agency workers
whose contracts are for a specified period of three calendar months or
less are not entitled to SSP. HMRC has now been granted leave to appeal
against this decision to the Court of Appeal".
13 November
Modified PAYE for expatriate employees
An article in Tax Bulletin 81 (February 2006) explains that employers
who operate Modified PAYE for their tax equalised employees need to re-apply
under revised procedures before 6 April 2007.
09 October
EmployerTalk 2007
Details of events in 2007 are now available
29 September
NIC tables – changes to category B and
category C tables from April 2007
Although it is still not compulsory for employers filing their End of
Year returns by paper to complete columns 1a – 1c for NIC categories
B and C, nor to complete column 1e for category C only cases, the NIC
tables from April 2007.
07 September
Changes to Statutory
Payments
Detailed information about future changes to Statutory Payments is now
available. This information will be of use to both Software Developers
and Employers.
16 August
Employers: incorrect employer underpayments
We have incorrectly advised some employers they have underpaid their PAYE/NIC
payments for 2005-06.
28 July
Sending Employer’s Annual Returns covering
more than one Employer Contracted-Out Number (ECON)
New information you need to know
26 July
HMRC v Thorn Baker Ltd. in the High Court
on 14th July, 2006
The case was between HMRC as appellant and Thorn Baker Limited as Respondent.
The issue was whether agency workers on fixed term contracts of no more
than three months were entitled to Statutory Sick Pay [SSP].
The decision of the High Court was that entitlement to SSP did not arise and that therefore the appeal by HMRC should be dismissed. HMRC asked for and was granted extra time to consider whether to appeal against that decision to the Court of Appeal. Together HMRC, DWP and DTI will take time to consider the judgement and its implications. Further information will be given in due course."
30 June
Advisory Fuel Rates - revised
rates from 1 July 2006
The HMRC Advisory Fuel Rates have been revised from 1 July 2006. The rates
to 30 June 2006 have been transferred to the archive page.
13 June
Facility to provide New Employer Registration
details online
There are now two ways for new employers and agents to provide new employer
registration details to request a PAYE scheme to be opened.
7 June
Employer Mailings Survey 2006
Once again we are conducting research to evaluate the range of support
services and guidance we provide for employers and tax practitioners to
help them with their responsibilities.
5 June
Forthcoming changes to Statutory
Payments
Following publication of information relating to the forthcoming changes
affecting Statutory Payments in the last edition of the Employer Bulletin
and the Notes for Software Developers we have been asked a number of supplementary
questions.
02 May
Statutory Paternity Pay (birth) Calculator
This tool is now available to help you work out if you have to pay SPP(b)
to your employee and if so how much. It will also help you to work out
how much SP funding you may be able to get back.
Statutory Paternity Pay (adoption) Calculator
This tool is now available to help you work out if you have to pay SPP(a)
to your employee and if so how much. It will also help you to work out
how much SP funding you may be able to get back.
Statutory Adoption Pay Calculator
This tool is now available to help you work out if you have to pay SAP
to your employee and if so how much. It will also help you to work out
how much SP funding you may be able to get back.
20 April
We have become aware of the following errors in the 2006 Employer Helpbooks:
E10 Finishing the tax year up to 5 April 2006
Page 18 – graphic of form P35
- Box 20 'Total of boxes 13 to 19' – there should be an entry of £225.31 in box 20
- Box 21 'Funding received from Inland Revenue to pay SSP/SMP/SPP/SAP' should be blank
E13 Day to day payroll
Page 21
- The week numbers in the 'weekly chart' are misaligned with the tax weeks
27 March
PAYE Online for Employers and Agents
Employers and Agents who have opted to receive their 2006-2007 P9s over
the Internet can now view these.
10 March
Booklet CA38 National Insurance Contributions
Tables A and J
There are errors on pages 3 and 36 of this booklet.
2 March
Sending Employer's Annual Returns covering more
than one Employer Contracted Out Number (ECON)
Usually an employer only has one ECON and one PAYE reference number. To
deal with queries from employers who need to send Returns covering more
than one ECON, but only have one PAYE reference, number HMRC has set up
a helpline to help employers .
27 February
Modified PAYE for expatriate employees
An article in Tax Bulletin 81 explains that employers who use Modified
PAYE for expatriate employees will need to re-apply under revised procedures
before 6 April 2007.
30 December
2005-06 forms P35 and
reminders
We are now sending paper 2005-06 Employer's Annual Returns (form P35)
or online 2005-06 Return reminders to employers.
09 December
P11D(b) penalty notices issued incorrectly
We would like to apologise to employers and affected agents for the inconvenience
undoubtedly caused by an error in our systems.
17 November
Fact sheet for employers
about Green Travel Plans
Fact sheet containing basic information about options open to employers
to encourage green travel.
4 November
Do it online in-year
Lots of you already send your Employer Annual Return online. But there
is other employee information you can send and receive online during the
year.
2 September 2005
Text of form TC721 – September 2005 mailshot to employers who pay
Working Tax Credit with wages (RTF 9K)
Payment of Working Tax Credit through the pay packet is being phased out
between 7 November 2005 and 31 March 2006. After 31 March 2006 the money
will be paid directly to all Working Tax Credit claimants by HM Revenue
& Customs instead of through employers. No claimants will lose out
as a result of this change.
28 July 2005
Statutory Maternity Pay - The 'Alabaster' Judgement
and SMP paid for past periods
Advice is now available on what to do about SMP paid for past periods.
25 May 2005
Payment dates for Class 1a NICs
As indicated in the Employer’s Help Book E10 (2005), which
gives guidance about finishing the tax year, we must receive payment of
the 2004-2005 Class 1A NICs by:
- 19 July 2005 if the payment is by post or cash, or
- 22 July 2005 if the payment is made by an approved electronic payment method
The 22 July 2005 date was not however carried in the following Class 1A NICs publications:
- booklet CWG5 (2005) on benefits in kind,
- booklet CA33 on Car and Fuel benefits from April 2005, and
- payment form P11D(b)
We apologise for this. Details will however be incorporated for the year 2005-2006.
25 April 2005
EmployerTalk 2005 - Cardiff
We are sorry, but because of the General Election we have had to postpone
the EmployerTalk event at Cardiff City Hall. We have cancelled all arrangements
and bookings already made for 4 May 2005.
The new date for this event is Tuesday 20 September 2005.
22 April 2005
Message for employers receiving P9s via Internet
You will have received your Internet P9s notifying you of tax codes from
6 April 2005. If you have any queries about P9 or subsequent P6 notifications
received during April only you should contact your local office who will
help you. You should contact the Employer Helpline for all other enquiries.
14 April 2005
EmployerTalk 2005 - Cardiff
We are sorry, but because of the General Election we have had to postpone
the EmployerTalk event at Cardiff City Hall. We have cancelled all arrangements
and bookings already made for 4 May 2005.
We hope to be able to re-arrange the event for later in the year and will publish details as soon as possible.
04 April 2005
Employer Helpbooks
We have discovered an error on page 81 of the CWG2 Further Guide to PAYE
and NIC.
In the category Living or other accommodation provided by you…
services provided with it such as heat, light, repairs, domestic services…
columns P9D and P11D should both say YES.
These errors have already been corrected on the helpbooks available on the Internet and Post Budget CD-ROM but it has not been possible for us to amend paper versions of this helpbook so please take care to ensure that you use the correct information.
10 March 2005
Employer Helpbooks
We have discovered errors concerning dates for Statutory Payments in the
following helpbooks: E12, E15, E15 Supplement.
E12 pages 6&7
Substitute the dates 17 July 2005 and 18 July 2005 with 17 July 2004 and
18 July 2004.
Substitute the dates 23 July 2005 and 24 July 2005 with 16 July 2005 and
17 July 2005.
E15 pages 14, 16, 17 and 24
E15 Supplement page 19
Substitute the dates 18 July 2004 and 23 July 2005 with 18 July 2004 and
16 July 2005
Substitute the dates 24 July 2005 and 22 July 2006 with 17 July 2005 and
15 July 2006.
These errors have already been corrected on the helpbooks available on the Internet and the Post Budget CD-ROM will also include corrected versions. But it has not been possible for us to amend paper versions of the above helpbooks so please take care to ensure that you use the correct dates.
Employer Talk 2005
Details of the venues and booking information for EmployerTalk 2005 are
now available. We still need to confirm the venue locations for Southern
England but will provide these details very shortly
Help us to save your van drivers tax
From 6 April 2005, employees who have private use of a company van and
are currently charged with a benefit in kind of £500 (or £350,
depending on the age of the van) will have that charge reduced to nil
if.....
16 August 2004
Recovering underpayments of NICs from your employees
There are changes to the way in which employers can recover underpayments
of NI Contributions from employees
Form P46 is changing
Future prints of form P46 will no longer have a carbon copy.
You should continue to send the carbon copy of the P46 to National Insurance Contributions Office (NICO) until you have used up your existing stocks.
Once you receive the new version without a carbon copy there will be
no need for you to send a copy to NICO.
27 May 2004
We know that for a number of reasons some employers still have employees’ tax codes with suffix ‘A’ or ‘H’. These are no longer valid and we will not be able to accept them when the 2004/05 Employer End of Year returns are made.
However, we recognise that most payroll software will not be able to process payments using a code with suffix ‘A’ or ‘H’. Therefore, exceptionally, where you are still operating a code with an “A” or “H” suffix we agree, as a temporary measure, that the suffix can be changed to a “T” to enable the payroll software to be used. Apart from changing the suffix no other change to the code must be made.
As these ‘A’ and ‘H’ codes are out of date and will result in the wrong amount of tax being deducted for the year you should notify your local office immediately to obtain a revised code number to replace the one currently in use. You will need the employee’s name, National Insurance number and current code number. We will then issue a revised notice of coding to you.
It is important that as an employer you do obtain a revised notice of coding to avoid your employee paying the wrong amount of tax for the year.
Please note that these special arrangements apply only for the year 2004/05 and only to codes with suffix ‘A’ or ‘H’.
07 January 2004
Rewrite of the PAYE regulations
Background
The PAYE Regulations provide the legal basis for the day to day operation
of PAYE. They are 60 years old this year. The world of work has changed
considerably since they were written, and tax professionals and employer
representatives had requested they be updated. In response the Revenue’s
Tax Law Rewrite project has updated the Regulations.
The rewritten Regulations will take effect from 6 April 2004.
The rewritten Regulations (which include the new online filing and electronic payment regulations):
- use more modern language to make the law easier to understand, e.g. they incorporate everyday labels such as ‘P45’, ‘P60’, ‘basic rate code’ and so on that do not appear in the existing regulations;
- give the legislation a more logical order;
- make matters clearer by setting out which regulations apply to pension payers and pensioners, agencies and agency workers and other payers and payees outside the ‘norm’;
- make minor changes to the law, largely to bring it into line with practice.
What has changed for employers?
For the vast majority of employers and employees it’s business as
usual. There are a few minor changes in the law that may mean changes
for some employers in some circumstances:
- agencies must issue a P45 to an agency worker when either the worker goes “off the books” or the agency has not paid the worker for 3 months;
- on the death of an employee or pensioner:
- employers and pension payers no longer have to provide information on the P45 about the personal representatives or about future payments to be made;
- after completion of a P45 employers (other than pension payers) must deduct tax at the basic rate from payments, as they would if the employee were still alive but had left the employment;
- pension payers continue to deduct tax as if the pensioner were still alive except for payments made both after completion of P45 and in the tax year after the year of death when deduction at the basic rate applies.
- employers must notify the Revenue when they become aware that a system for splitting tips (a tronc) is in existence;
- when relevant for tax years 2004-05 onwards all versions of Form
P60 must show 3 sets of pay and tax i.e.
i) from previous employments in the same tax year;
ii) from the current employment;
iii) totals for whole year.
Further information
For more about the Tax Law Rewrite, see PAYE
regulations.
03 March 2003
Duplicate P60s for employees
The Revenue has taken a fresh look at its policy on issuing duplicates of the form P60 and it now has no objection to employers giving duplicate P60s to their employees.
Employers can do this, for example, where employees have mislaid their original and need evidence of their earnings for the previous tax year. However, any duplicates should be clearly marked with the word "Duplicate".
Wording on the official Revenue version of the P60 will be revised as current stocks of the 2003-04 print are used-up. We will update any published guidance on this subject as it comes up for revision.
Employers can still give details of an employee's pay and tax on letter-headed paper if they prefer.
