HMRC
Employer Helplines New Numbers
Tuesday, April 30th, 2013HRMC have announced changes to some of their helpline telephone numbers. The new 0300 numbers will replace the most expensive 0845 numbers, though these will remain available for the next 18 months: The following helplines are changing their telephone numbers to those shown: Online Services Helpdesk – 0300 200 3600 Billpay Plus – 0300 [...]
Appendix 4 Agreements
Tuesday, April 30th, 2013From 06 April 2013, short-term business visitor arrangements have been updated and employers may need to apply for a new agreement with HMRC. EP Appendix 4 arrangements apply to short-term assignment employees who have not become UK tax resident or, if resident, are covered by a Double Taxation Treaty. In these circumstances, an EP 4 [...]
Alternative Dispute Resolution Trial Evaluation
Wednesday, April 24th, 2013The Alternative Dispute Resolution Service (ADR) has been piloted since 2011 and is a service that attempts to provide an arbitration service in cases where there is a dispute between HMRC and the employer (or individual). HMRC appoint a facilitator, who is independent of the issue under dispute, to explore ways in which the dispute [...]
The Employer Payment Summary and ‘Split’ Payrolls (2)
Tuesday, April 16th, 2013In February 2013, we reported the potential issue of a single PAYE scheme reference that might be split between two, or more, locations. For example: The weekly employees are processed by one location, however, the monthly employees are outsourced to a payroll bureau The main payroll is processed in-house, however, the expatriate employees [...]
Revised Form P85
Tuesday, April 16th, 2013Note that HMRC have updated this form (Leaving the UK, getting your tax right) to take account of changes in residence rules effective from 6 April 2013 Further information HMRC – Form P85
Don’t Forget – HMRC Bank Details Change
Tuesday, April 16th, 2013This is just another reminder that HMRC have advised that all, PAYE, Class 1 National Insurance Contributions and CIS payments should be paid to their Cumbernauld Accounts Office from April 2013. This will be for all payments effective Month 01 of the 2013/14 tax year, i.e. the first payment due for the new tax year. [...]
Don’t Forget – HMRC Bank Details Change
Tuesday, April 9th, 2013This is just another reminder that HMRC have advised that all, PAYE, Class 1 National Insurance Contributions and CIS payments should be paid to their Cumbernauld Accounts Office from April 2013. This will be for all payments effective Month 01 of the 2013/14 tax year, i.e. the first payment due for the new tax year. [...]
HMRC to Close its Enquiry Centres
Tuesday, March 19th, 2013HMRC have announced proposals that they are to close their 281 Enquiry Offices and replace them with a redesigned support service. This will include specialist telephone and mobile face-to-face advisors. HMRC claims that this service will better meet the need of taxpayers and organisations that need extra help with their tax affairs. Also, this will [...]
HMRC’s Service Questioned
Tuesday, March 19th, 2013The influential Public Accounts Committee (PAC) has issued a critical report of HMRC’s customer service record in 2011-12. It highlights the following major points: 20 million of the 71 million telephone calls to HMRC went unanswered. However, this exceeded HMRC’s own targets of answering 58% of calls ‘Customers’ incurred costs in the sum [...]
Agent Update 34 – February / March 2013
Monday, March 4th, 2013HMRC have published the latest Agent Update, which consolidates published information into one document. We have published all of this information previously on our Newsletters; however, please see HMRC’s consolidation in the link below. Further Information HMRC – Agent Update 34 February / March 2013
The Importance of Using Correct Payment Reference Numbers
Tuesday, February 26th, 2013HMRC are contacting some employers to remind them of the importance of sending their payment using the correct reference number. These employers will be those who have made payments using the BACS, Faster Payments and CHAPS methods and may have omitted the reference, or used it incorrectly in the past. When making the monthly [...]
Share Schemes – Updated Forms for Year Ending 05 April 2013
Tuesday, February 26th, 2013HMRC have made available the annual share scheme return forms for the tax year ended 05 April 2013: Save As You Earn (SAYE) – Form 34 Company Share Option Plan (CSOP) – Form 35 Share Incentive Plan (SIP) – Form 39 Enterprise Management Initiatives (EMI) – Form 40 Employment-related Securities – Form 42 Further Information [...]
HMRC Address Change E-Mail Template
Tuesday, February 26th, 2013HMRC are continuing to improve accuracy in processing changes of personal information from the employee. In this regard, if an employee wants to change their personal details at HMRC, the below online form should be encouraged. As we have mentioned before, it is the employee’s responsibility to notify HMRC of name and address changes. [...]
The Employer Payment Summary and ‘Split’ Payrolls
Tuesday, February 19th, 2013An emerging picture could be a concern to employers who have a single PAYE scheme Reference payroll that is split between two, or more, locations. For example: The main payroll is processed in-house, however, the expatriate employees on the payroll are processed externally by accountants For confidentiality reasons, the employees’ payroll is processed [...]
Alternative Dispute Resolution Service
Tuesday, February 5th, 2013HMRC has been piloting their Alternative Dispute Resolution Service (ADR) since 2011. This is a service aimed at the Small and Medium Enterprise (SME) and individual taxpayer groups (collectively referred to as SMEi) that attempts to provide an arbitration service in cases where there is a dispute with HMRC as a result of a Compliance [...]
Beneficial Loan Rates 2013/14
Tuesday, January 29th, 2013HMRC has announced that the official rate of interest, which has been fixed at 4.00% since 06 April 2010, will be kept at that level for 2013/14. There is no change to the other official rates that apply to loans made in Japanese yen or Swiss francs (3.9% and 5.5% respectively). The official rate of [...]
Official Rate of Interest for Beneficial Loans 2012/13
Tuesday, January 29th, 2013HMRC has announced that the official rate of interest, which has been fixed at 4.00% since 06 April 2010, will be kept at that level for 2012/13. There is no change to the other official rates that apply to loans made in Japanese yen or Swiss francs (3.9% and 5.5% respectively). The official rate of [...]
Payments to HMRC from 2013/14 Tax Year
Tuesday, January 22nd, 2013In an update to the Website, HMRC have advised that all PAYE, Class 1 National Insurance Contributions and CIS should be paid to their Cumbernauld Accounts Office from April 2013. This will be for all payments effective Month 1 of the 2013/14 tax year. The bank account details that must be used, if paying electronically [...]
Working with Agents: Dishonest Conduct
Tuesday, December 18th, 2012In the same Agent Update (No. 33), HMRC are reminding agents and advisors of new legislation that will take effect from 01 April 2013. This is in an attempt to address the issue of dishonest conduct of agents and advisors who assist clients with their tax affairs ‘in the course of business’. In July [...]
HMRC Speeds Up
Tuesday, December 4th, 2012On the condition that a person has successfully completed a course on driving vehicles at high speed, or is in the process of undertaking such a course, Section 19 of the Road Safety Act 2006 proposed that some organisations would be exempt from speeding fines if the reason for the high speed was in connection [...]

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