Draft PAYE forms for 2011/12Friday, January 28th, 2011
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.
- 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.
- 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.