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p45
Real Time Information and P45s and P46s
HMRC issued a statement on their Website in the middle of last week in response to a number of queries they had received from employers who were trying to submit P45s and P46s but were getting rejection messages. This message gave error code 7818 and stated ‘This PAYE In-Year Movement submission cannot be accepted as [...]
RTI and the Starter Declaration – UPDATE 06 April 2013
We are returning to the issue of the revised starter process that HMRC are advising that employers operate under RTI. At The Learn Centre, we have provided payroll professionals with the necessary day-to-day information that they will need to ensure that HMRC are provided with the required details to meet their RTI obligations. Accordingly, we [...]
RTI and the Starter Declaration – UPDATE 2
The Learn Centre has tried in recent months to provide employers with the practical day-to-day information that payroll professionals need to ensure they meet their RTI obligations. As such, we have twice provided information about the essential Starter Declaration process that is required for all new employees. This is so that HMRC are aware of [...]
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 [...]
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 [...]
RTI – The Starter Declaration and the RTI46
UPDATE 12 NOVEMBER 2012 The RTI46 no longer exists and the link to the Starter Checklist from HMRC’s Website now reads: starterchecklist.pdf Last week we reported about the creation of the ‘Starter Checklist’ or RTI46. This is the third ‘P46’ this tax year and was designed, apparently, after consultation with representative bodies to help [...]
How Many Years do we have to keep our Payroll Records for?
When requested by HMRC, Regulation 97 of the Income Tax (Pay As You Earn) Regulations 2003 requires employers to ‘produce’ their ‘PAYE records’, other than those that they have already been sent, at a ‘prescribed place’. This is for a period of not less than three years following the tax year to which they relate. [...]
Q&A on Payment of Share-Based Earnings
HMRC have published their Q&A document on what the employer needs to do in respect of share-based payments made after 06 April 2012 and after a P45 has been issued. These could be in relation to earnings in respect of: Securities Interest in securities, and Securities options These are replicated below: Q1 How should tax [...]
Revised RTI Regulations Published
Back on 14 November last year, HMRC published draft Regulations relating to RTI. These outlined the employer’s obligations when they moved from being a ‘normal’ employer to an RTI-employer, i.e. one that is submitting data at or before the time the employee is paid under real time exchange. The Regulations are necessary for PAYE, NICs [...]
RTI – U-Turn re The Leavers’ Statement
In January of this year, we discussed the issue of HMRC’s Starters and Leavers Scenarios document which proposed the abolition of both the P45 and the P46. The P45 was to be replaced with an undefined format Leaver Statement, issued to leavers from an RTI employer – i.e. an employer who was live on RTI. [...]
RTI – The P45 and the P46
Before Christmas, we started to look at the information that RTI would require us to submit as and when we pay our employees. We have been side-tracked a little this week by an important issue that will involve a change to the way that we work – the issue of processing the P45 and P46 [...]
Questions from our Forum – 07/11/11
Each week we receive a number of payroll questions on our forum, and here are this week’s batch. Can you help with any answers? Forum Post A new employee presents two P45s. What should the employer do? I have a new employee that used to have two jobs and had their tax code split between [...]
Questions from our Forum 06/06/11
Each week we receive a number of payroll questions on our forum, and here are this week’s batch. Can you help with any answers? Polish sick notes An employee has been off since January and keeps forwarding Polish sick notes. I spoke to the person who said he had bronchitus, but this seems to me [...]
Questions from our Forum 23/05/2011
Each week we receive a number of payroll questions on our forum, and here are this week’s batch. Can you help with any answers? P9d and shared taxis We have a number of P9D employes, who have been given taxi rides home at the end of late night shifts for their own safety. We have [...]
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 [...]
Correction to Employer Helpbook E12(2011)
Early copies of paper and online versions of Helpbook E12 contained incorrect guidance on applying P45s for new starters between 6 April and 24 May 2011. In last week’s newsletter we provided a warning that there appeared to be E12 Helpbooks in circulation that give erroneous procedures for handling P45s that were issued in the [...]
Questions from our forum 18/04/11
Each week we receive a number of payroll questions on our forum, and here are this week’s batch. Can you help with any answers? Paying SSP after 3 years I understand that if an employee has been off sick (or had linked SSP absences) for 3 years or more, the employee no longer qualifies for [...]
Questions from our forum 17/02/11
Each week we receive a number of payroll questions on our forum, and here are this week’s batch. Can you help with any answers? Fit Notes I have been asked by a client today about Fit Notes. Her employee has given her a Fit Note saying she is unfit for work for the next four [...]
Questions from our forum 13/01/11
Each week we receive a number of payroll questions on our forum, and here are this week’s batch. Can you help with any answers? Forum Posts: Backdating SMP If an employee has been on maternity leave, for around 6 months, but has continued to be paid her full salary as normal, for whatever reason, is [...]
How do we decide which tax code to use from form P45?
One of the basic principles of PAYE is that, when an employee moves from one employer to another, the tax code used by the previous employer is also used by the new employer. However, that is not always possible. Form P45 is completed by an employer when an employee leaves and has four separate parts. [...]
