Home - Payroll News
- Recent HR News
- FREE Newsletter
- Payroll and HR FAQs
- Payroll Forum
- Payroll Calendars
- Payroll Tools
- Monthly Brain Teaser
- The Authors
- About Us
- Contact us
National insurance
National Insurance and Self-Employed Entertainers
This is another issue which, interestingly enough, was covered on our Helpdesk last week. It concerns the topic of National Insurance Contributions that are due on earnings paid to self-employed entertainers, e.g. actors and musicians who are performing under a contract for services rather than a contract of services. Our Helpdesk query asked whether such [...]
RTI and National Insurance Verifications Requests (NVRs)
Following some queries from both employees and employers, on 12 April 2013 HMRC published some clarification and clarified guidance regarding the National Insurance Number (NINO) and the use of the NVR. Through RTI, it is possible to trace and / or match a NINO using the NVR submission. This will enable the employer to: [...]
RPI and CPI September 2012
On 16 October 2012, the Office for National Statistics (ONS) announced the Consumer Prices Index (CPI) and Retail Prices Index (RPI) figures for the year to September 2012. These are: CPI 2.2% RPI 2.6% These are significant figures from a personal and professional point of view. Personally, the RPI represents the changing cost of purchasing [...]
What is a S336 Claim? Should this be completed by the employee or the employer?
This acronym refers to Section 336 of the Income Tax (Earnings and Pensions) Act 2003. Broadly, if an employer makes a declaration on the P11D, which the employee and HMRC agree can be counted as tax deductible, this is referred to as a S336 Claim. This would, generally, be an expense that has been declared [...]
HMRC and Tax Transparency
There have been several moves within the last few months aimed at increasing taxpayers’ awareness of the tax system, how much we pay etc. November 2011 HMRC launched a consultation ‘Modernising the administration of the personal tax system: tax transparency for individuals’. The purpose of this was to understand taxpayers’ understanding of how much tax [...]
Tax and NICs Integration
In the Budget 2012 Report, HM Treasury announced that its ‘simplification’ process would continue, as they looked at integrating tax and National Insurance. This would build on the announcement at Budget 2011, plus work that had already been undertaken by its stakeholders. The Report promised that a consultation would be issued in April 2012, however, [...]
Class 1 NICs Exemption for Certain Apprentices and Students Coming to the UK – Repeal of Relief
Regulation 145(3) of the Social Security (Contributions) Regulations 2001 provides an exemption from Class 1 NICs for the first 52 weeks of employment for an employee who is not ordinarily resident in the UK in the following circumstances: Student Exemption – where the UK employment occurs during a vacation from a course of full time [...]
Phasing out of NI Number card
Cards will no longer be issued for adults from July. On 10 September 2010, the Government announced that, with immediate effect, requests for replacement NI Number cards would be met by means of a printed letter and, by autumn 2011, the plastic card will be replaced completely by a printed letter. The change is expected [...]
Income tax and National Insurance proposals for 2011/12
On 15 February, the Treasury Minister announced that no changes are proposed to income tax allowances and rates and Class 1 NICs rates for the tax year commencing 6 April 2011. The changes to NICs thresholds are proposed as follows: lower earnings limit, from £97 to £102 per week upper earnings limit, from £730 to [...]
New operational guidance for employer compliance
A project to modernise HMRC’s compliance operational guidance has produced updated material to replace the Employer Compliance Handbook. The Compliance Operational Guidance Manual covers the way in which compliance checks are conducted by HMRC, setting out the correct processes for starting, conducting and completing compliance checks. It does not, however, consider case law and does [...]
