Draft PAYE forms for 2011/12

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HMRC has released draft versions of form P11, P32, P14 and P60 for the 2011/12 tax year for the use of payroll software developers.  They show the way in which the NICs-related changes are being handled on these paper documents.

1. The split of NICable earnings (columns 1a to 1d), as already announced, uses the lower earnings limit (LEL), the primary threshold (PT), the upper accrual point (UAP), and the upper earnings limit (UEL).  The secondary threshold (ST), set at a different value to the PT from April 2011, is not used in the breakdown, although it is, of course, used in the calculation of the employer’s NICs.
   

   Draft version of NIC section of new P11 form

2. Separate columns are provided for Ordinary Statutory Paternity Pay (OSPP) and Additional Statutory Paternity Pay (ASPP) – columns 1i and 1j respectively – with Statutory Adoption Pay (SAP) and Student Loan Deduction (SLD) moving to columns 1k and 1l.
   

   Draft version of the Statutory Payments section of the new P11 form

Further information:

Forms P11, P32, P14/P60 (2011-12) – software developers only

Tags: forms, NICs, P11, P14, P32, p60 forms

This entry was posted on Friday, January 28th, 2011 at 16:33 and is filed under NIC, P14 / P60 / P35 / P38A payroll returns, PAYE. You can follow any responses to this entry through the RSS 2.0 feed. You can leave a response, or trackback from your own site.