HMRC changes

Childcare, Hungary, abolition of contracting-out, rest periods

By Payroll-help

This newsletter is being written eight time zones away from GMT in a very hot place with excellent Internet access, so guess away!  No, it isn’t Hungary.  In this country employer-supported childcare is minimal, contracting-out is an incomprehensible concept, and rest periods are generally not regulated.  In fact, most employees here enjoy just one week’s paid holiday [...]

HMRC guidance on provision of childcare and childcare vouchers

By Payroll-help

HMRC’s Employment Income Manual has been updated to cover recent statutory changes to the provision of employer-supported childcare. HMRC provides guidance for its own staff on all “employment income” matters in the Employment Income Manual.  It is a technical manual and comments on the tax legislation itself.  It is published online and is available for [...]

RTI: HMRC provides business scenarios involving changes to information already submitted

By Payroll-help

One of the most common concerns over the Real Time Information (RTI) project is whether or not HMRC really understands the different payment scenarios that occur when the payroll has been run and then changes have to be made.  The latest technical guidance published by HMRC for developers provides opportunity for the concerns to put [...]

Collecting tax debts through the tax code

By Payroll-help

HMRC plans to start automatic collection of tax debts under PAYE from April 2012. HMRC has issued a Technical Discussion Paper in order to finalise the statutory changes required to allow tax debts of up to £3,000 to be collected automatically under PAYE by means of a tax code adjustment.  This process, known as “coding [...]

HMRC confirms that a pilot RTI scheme will start in April 2012

By Payroll-help

HMRC invites software developers and employers to volunteer to be involved in the RTI pilot. In a press release issued on 4 April HMRC confirmed that Real Time Information will go ahead and that a pilot will begin in April 2012 with volunteer employers and software developers.  By October 2013, all employers will be required [...]

HMRC decides against redesigning the P60

By Payroll-help

HMRC 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.

HMRC changes to employer mailings and Orderline

By Payroll-help

The following is an extract from the latest weekly informal update (dated 4 February) from HMRC to employer representatives. As you know, HMRC is committed to moving more of its business online and to significantly reduce the cost of the services it currently provides. As part of this commitment, we will no longer issue paper [...]

HMRC consults on further simplification of penalties

By Payroll-help

Since 2007, HMRC has introduced new penalty structures for common offences across the different tax and duty regimes.  Those that impact on the taxes involved in payroll are: penalties for inaccuracies in returns penalties for late filing penalties for late payment. There are however, countless (actually over 300) other “regulatory” penalties that apply to specific [...]

Changes to apprentice rules from October 2010

By Payroll-help

The changes proposed in the Low Pay Commission’s eleventh National Minimum Wage Report were accepted by the Coalition government in June and included a new minimum rate for apprentices. The Regulations introducing the arrangements for apprentices were made on 22 July and come into force from 1 October 2010. Current rules Currently, apprentices are either [...]

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Payroll Update 2013