What happens when an employee underpays tax and HMRC says that it’s the employer’s fault? In our first story this week, a tax tribunal evaluates...
Weekly Summary and Forum Highlights 006
September 3, 2010
Failure to apply P9X and P7X tax code instructions
September 3, 2010
In 2009, HMRC discovered that a Mr. Cowan had underpaid tax amounting to £2,655 between 2002 and 2007. HMRC decided to hold Mr. Sasin, the...
Young Worker Age Related Minimum Wage Rates
September 3, 2010
From October 2010, the adult rate of the National Minimum Wage (NMW) applies to workers from age 21, instead of 22. The obvious effect of...
How are tax and NICs handled for part-time workers?
September 3, 2010
Part-time workers must be treated as all other regular employees. They should be asked for a P45 when they start and, if they cannot provide...
Payroll Calendars September
September 3, 2010
September's payroll calendar dates and deadlines for: the United Kingdom, the Isle of Man, Jersey, Guernsey, and the Republic of Ireland. United Kingdom September 5 –This is...
Weekly Summary and Forum Highlights 005
August 25, 2010
One of my regular research sources each week is the UK Border Agency’s website. It displays new press releases about the discovery of immigrants working...
UK Payroll Calendar for September 2010
August 25, 2010
The calendar includes both HMRC and employer activities over the coming month. Employer actions are highlighted in bold text. September 5 - This is the...
UK Payroll Calendar for August 2010
August 25, 2010
The calendar includes both HMRC and employer activities over the coming month. Employer actions are highlighted in bold text. August 5 - This is the...
Preventing illegal working – new guidance from the UK Border Agency
August 25, 2010
Asylum seekers, refugees and persons with humanitarian protection To avoid heavy penalties, employers must provide themselves with a statutory “excuse” to use in the event that...
How should employers manage entitlement to “Keeping in Touch” days?
August 25, 2010
During the maternity, adoption and paternity pay period, no SMP, SAP or SPP may be paid for any week during which the employee performs any...
Scottish Agricultural Wages Board confirms October 2010 increases
August 25, 2010
The Scottish Agricultural Wages Board has confirmed the proposals it made in May 2010 for new wage rate from October 2010. The basic rate of...
Guernsey: Payroll Calendar for September 2010
August 25, 2010
September 15 – For employers with 80 staff or more, this is the deadline for payment of tax deducted during July to the Income Tax...
Guernsey: Payroll Calendar for August 2010
August 25, 2010
August 2 – Summer Bank Holiday (Alderney only) August 15 – For employers with 80 staff or more, this is the deadline for payment of tax...
Free public seminars to explain the new Minimum Wage rights
August 25, 2010
The Minimum Wage (Guernsey) (Law), 2009 comes into force on 1 October 2010 and, from that date, workers must not be paid less than the...
Isle of Man: Payroll Calendar for September 2010
August 24, 2010
September 5 – This is the final day of tax month 4. The T35 Remittance Card and ITIP/National Insurance in respect of the payments made...
Isle of Man: Payroll Calendar for August 2010
August 24, 2010
August 5 – This is the final day of tax month 4. The T35 Remittance Card and ITIP/National Insurance in respect of the payments made...
Jersey: Payroll Calendar for September 2010
August 24, 2010
September 15 – For employers with 80 staff or more, this is the deadline for payment to the Social Security Department of the contributions calculated...
Jersey: Payroll Calendar for August 2010
August 24, 2010
August 15 – For employers with 80 staff or more, this is the deadline for payment to the Social Security Department of the contributions calculated...
Republic of Ireland: Payroll Calendar for September 2010
August 24, 2010
September 14 – This is the deadline for P30 monthly PAYE/PRSI payments to the Collector General for August by employers who pay monthly, unless they...
Republic of Ireland: Payroll Calendar for August 2010
August 24, 2010
August 2 – August Bank Holiday August 14 – This is the deadline for P30 monthly PAYE/PRSI payments to the Collector General for July by employers...
Weekly Summary and Forum Highlights 004
August 19, 2010
As this is a quiet week for news, it might be interesting to consider the change that we report this week to employment law in...
Employment Rights – Applications to undertake study and training
August 19, 2010
Since 6 April 2010, employers with 250 or more employees have been required to consider applications made by employees to undertake courses of study or...
How can we ensure that our rules for making deductions from pay are lawful?
August 19, 2010
The key issues to consider are those defined under the ‘Protection of Wages’ provisions of the Employment Rights Act 1996 (ERA), as found in section...
Changes to redundancy and notice periods – Jersey Employment Law
August 19, 2010
The following changes to Jersey employment law took effect from 6 August 2010, under provisions in the Employment (Amendment No. 5) (Jersey) Law 2010. They...