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HRMC
Basic Payroll Tools and the EYU
We are repeating this article from last week given the importance of a 13 June 2013 deadline that is looming. In April 2013, HMRC advised that its own Basic PAYE Tools (BPT) software did not contain the capability to submit the Earlier Year Update (EYU). The EYU is a submission that is used by employers [...]
Employer Helplines New Numbers
HRMC 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 [...]
RTI and Annual PAYE Schemes
Importantly, HMRC have provided information on the current position regarding processing requests from employers regarding annual schemes. This is summarised as follows: Processing Requests As at 29 April 2013, HMRC are unable to process requests from employers to: Move to paying annually and register as an annual scheme Change their payment frequency HMRC will [...]
RTI and the Payment Date
We are including this information to try and clear up any confusion regarding the requirement to report the Payment Date (Data Field 43) on the Full Payment Submission (FPS). This is a mandatory filed that must be shown on all FPSs. HMRC define the reporting requirement for Field 43 as follows: Enter the payment [...]
Trivial Commutation Tax Code Changes
Sections 636B and 636C of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA) specify that some lump sums paid from registered pension schemes are treated as taxable pension income. These trivial commutation and similar lump sum payments include: Trivial Commutations payments (and death payments) Winding-up lump sums (and death payments) Commuted equivalent [...]
On or Before Exceptions
The ‘on-or before’ has been an on-going and well-debated issue since the profession realised how many employers would struggle with this in reality. The obligation, courtesy of Regulation 67B in The Income Tax (Pay As You Earn) (Amendment) Regulations 2012, requires us to send a Full Payment Summary (FPS) every time a payment is made [...]
When is a RTI46 a Starter Checklist?
Come the advent of RTI, a Starter Declaration is required of all new employees, regardless of whether or not they bring a P45 with them. The intention of the Declaration is so that the relevant employment, tax and Student Loan information can be obtained to allow this to be declared on the RTI submission at [...]
Collecting Tax Debts Through the Tax Code
In July 2011, we reported that the PAYE Regulations had been amended to give HMRC the powers to recover tax debts of up to £3,000 by means of an adjustment to an employee’s tax code. These powers are effective from tax year 2012/13. Recoveries are at HMRC’s discretion and can be made without the consent [...]
