P11
P35 Question Number 2
This 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 [...]
HMRC takes hard line with employers without computers
No online filing exceptions for employers who do not use computers or who cannot afford to buy one or use a service provider. Almost all employers are required by law to file year-end P14 and P35 Returns and in-year P45 and P46-series forms online. Exceptions are limited to employers operating the simplified deductions scheme for [...]
Draft PAYE forms for 2011/12
HMRC 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 [...]

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