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P14 / P60 / P35 / P38A payroll returns
P35 Interim Penalty Letters / P35 Reminder (4)
Friday, June 8th, 2012True to their announcement in March 2012, HMRC are starting to send out their P35 Interim Penalty Letters to employers who, according to their computer systems, have not filed their P35 for 2011/12. This is advising employers that they have already incurred a penalty and provides information on what they should do to prevent this [...]
P35 Reminder (3)
Monday, May 14th, 2012We have recently produced articles regarding the looming P35 deadline, which is 19 May 2012 for tax year 2011/12. This can be summarised: P 35 Reminder This was the first communication reminding employers of their year-end filing obligations, outlining the late filing penalties. P35 Reminder (2) This was the second communication, advising the same information. [...]
P35 Question Number 2
Monday, May 14th, 2012This is particularly relevant as we are in the final week of P35 processing: What is a “free of tax” payment in the context of P35 reporting, and does it involve PSAs? Question 2 in the Part 3 Checklist of the P35 Employer Annual Return asks: “Did you make any ‘free of tax’ payments to [...]
P35 Reminder (2)
Thursday, May 3rd, 2012HMRC has issued another reminder to employers that the P35 and P14 deadline is 19 May 2012 for the tax year that finished 05 April 2012. They are writing to all employers who have not, yet, sent in their return advising of the penalty charges that will apply for late returns. See our table below: [...]
P35 Reminder
Sunday, April 15th, 2012Quick as a flash following the end of the tax year, HMRC issued a Return reminder to employers on 19 April 2012. This reminded employers that their annual returns should be sent on time or a penalty will be issued. Just our own reminder of the late filing penalties: Return Deadline Late Filing Penalty P35 [...]
HMRC explains the 4-month delay in issuing P35 penalty notices
Friday, September 30th, 2011HMRC responds to severe criticism by First-tier Tax Tribunals over the policy of waiting until September to penalise employers who did not file their P35s by the May deadline. The following is an extract from the latest weekly informal update (dated 23 September) from HMRC to employer representatives. The 2010-11 Employer Annual Returns (P35 and P14s) were [...]
Notifying HMRC when No P35 is due
Friday, April 1st, 2011Employers and agents can inform HMRC online if no Annual Return is due. If an employer fails to make a payment to HMRC Accounts Office, HMRC will eventually send a threatening “payment overdue” letter, warning of impending legal proceedings. If the reason for not making a payment is that no monies were due, an employer [...]
P9 coding notices and employers with no P14s to file
Thursday, March 24th, 2011The following is an extract from the latest weekly informal update (dated 18 March) from HMRC to employer representatives. 1. Issue of P9 Coding Notices to employers As we told you in last week’s update, we issued the bulk of P9s electronically by 11 March. Indications from both employers and individual customers suggest that accuracy [...]
HMRC decides against redesigning the P60
Friday, March 18th, 2011HMRC hinted in a recent note to payroll system developers that a redesign of the P60 was under consideration for the 2011/12 year end. After considering possible improvements and listening to developer feedback, the decision has been made not to change the format.
Contract variations, sickness absence review, time to train, 2011/12 coding notices, NICs toolkit, P60s, Blue Badges, cars for disabled employees.
Friday, February 25th, 2011When an employer makes a change to contractual terms and conditions, can an employee later argue that the changes does not apply? Yes – in the circumstances described in the recent Morgan v Network Europe Group case. But the situation can be prevented, as the EAT reveals. An important Government announcement this week is that [...]
P60 End of Year Certificate
Friday, February 25th, 2011Prior to tax year 2011/12, the P60 End of Year Certificate (the employee copy of the P14) could only be issued in paper form, even though employer’s P35 and P14 Returns could be filed online. That restriction was removed by amendment regulations and, from the end of the 2010/11 tax year, employers may, if they [...]
HMRC introduces electronic document management system
Thursday, February 17th, 2011Starting in March 2011 and continuing throughout the 2011/12 tax year, HMRC is phasing in the electronic scanning, processing and storage of correspondence. Letters and documents will be scanned on receipt and assigned to the relevant caseworker electronically for handling. As a result, they will be more readily accessible when customers/agents contact HMRC by telephone. [...]
Draft PAYE forms for 2011/12
Friday, January 28th, 2011HMRC 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 [...]
Republic of Ireland – P35 refunds and P35 amendments
Thursday, January 13th, 2011Revenue’s first eBrief of the year explains the factors that employer should consider when making a claim for a P35 refund and when amending a P35 using the P35 amendment form or on ROS. Further information: P35 Refunds and P35 Amendments
Correction: P60 forms available for 2010/11 year end
Friday, December 17th, 2010Two weeks ago we quoted an announcement that was sent to payroll software developers on 30 November. Although not specific, it gave the impression that only two versions of form P60 will be available from the Orderline for 2010/11. The newly published Notes for Payroll System Developers makes it clear that this change relates to [...]
Consultation on PAYE Real Time Information proposals
Friday, December 10th, 2010HMRC received nearly 400 responses to the discussion document Improving the Operation of Pay As You Earn (PAYE) that was published last July. Nearly three-quarters of respondents who expressed a view were in favour of the Real Time Information (RTI) proposal and the Government has taken the decision to introduce it in stages from 2012. [...]
Matching Rules for 2010-2011 P14 information
Friday, December 10th, 2010The latest weekly informal update (dated 3 December) from HMRC to employer representatives provides information on two subjects. One of them is reproduced below; the other is a separate news item. We are introducing amended matching rules for 2010-2011 P14s to increase the number of these that successfully match to employment/pension records. Where there is [...]
For how many years must we keep our payroll records?
Friday, December 10th, 2010Regulation 97 of the Income Tax (Pay As You Earn) Regulations 2003 requires employers to “keep and preserve” their “PAYE records”, other than those that have to be sent to HMRC, for a period of not less than three years following the tax year to which they relate. Put another way, employers must keep the [...]
Only two versions of form P60 available for 2010/11 year end
Tuesday, December 7th, 2010In October, HMRC announced that the paper P14 for 2010/11, which very few employers are permitted to use, will be a two-part form, the second part of which is the P60 for the employee. A further announcement to payroll software developers indicates that only two versions of the P60 will be available from the Orderline [...]
Tax code changes for employees paying 50% tax from April 2011
Wednesday, October 6th, 2010Tax code D1: When the new 50% Additional rate of tax was introduced in April 2010, HMRC announced that its systems were unable, at that time, to handle a tax code D1 for the employees affected. For the 2010/11 tax code, the correct liabilities for 50% tax payers will be assessed after the year end. [...]
