Error in Employer Helpbooks E10 (2008) and E12 (2008)

Employer Helpbooks E10 (2008) ‘Finishing the tax year’ and E12 (2008) ‘PAYE and NICs rates and limits for 2008-09’ about payment dates

We have shown incorrect payment dates under the following headings:

Helpbook E10 – 'Important dates for finishing the tax year 2007-08'
Helpbook E12 – 'Class 1A NICs on benefits in kind'
Helpbook E12 – 'Class 1B NICs'.

Employers not subject to the mandatory electronic payment rules and who pay by post must pay all outstanding tax and NIC and ensure payment reaches us no later than 19 April to avoid being charged interest. Not 18 April as printed.

We can also confirm that Class 1A NICs are:

• not subject to the surcharge regulations, and
• any in-date cheque payments received on Saturday 19 July 2008 for 2007-08 Class 1A NICs will NOT be charged interest.

The online versions of the E10 (PDF258K) and E12 (PDF 102K) Helpbooks have been updated to reflect the above amendments. The budget edition of the Employer CD-ROM will be also be updated to reflect these changes. .

In May 2008 a budget edition of the E12 will be issued which will include the above amendments.