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p46
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 [...]
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 [...]
RTI – Another New P46
Under RTI, until last week, the starter process had changed considerably. For all new starters, we had to ask the new employee the Starter Questions as part of the Starter Declaration. Indeed, as at last week, HMRC’s section entitled ‘RTI: Frequently Asked Questions for Software Developers’ said: ‘Employers will be required to ask all new [...]
FAQ – How Many Years do we have to keep 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. [...]
New P46 (Short) From HMRC
Last week, HMRC published their P46 (Short). As most employers are required to file online, it was unnecessary to have Section 2 (Employer Information). Therefore, this has been removed. The form can be used, like the existing P46, to gather information about a new employee who does not have a P45. Comment I don’t understand [...]
HMRC Updates P38(S) Guidance on Student Employees
On 15 March 2012, we advised that the Software Developers’ Support Team (SDST) made an informal announcement that the P38(S) procedure and form will be withdrawn from tax year 2013/14. Last week, HMRC made changes to their ‘Student Employees’ page announcing this as an important update and change. Different employers will be affected at different [...]
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. [...]
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 18/07/11
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? Payment after leaving I have made a ‘payment after leaving’ to two former employees. Each employee has been sent a payslip showing them the full details, gross pay, net pay, deductions, [...]
Questions from our Forum 11/07/11
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? PAYE, PRSI & USC – Whilst operating a PRSA scheme Can someone put my mind at rest with making some confirmations on the PAYE, PRSI and USC liabability whilst the employee [...]
Questions from our Forum 20/06/11
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? Expenses reimbursed for cancelled holiday flight ticket My client has recently reimbursed an employee for an EasyJet ticket [£185] which the employee could not take up, as the employer required him [...]
Corrections to CWG2 Employee Further Guide to PAYE and NICs
A number of amendments have been made to the CWG2 guidance for employers. HMRC has announced that an updated version of booklet CWG2 Employer Further Guide to PAYE and NICs is available to download. It shows “03/11” on the back cover. For employers who have obtained printed copies of the CWG2 from the Employer Orderline, [...]
Questions From our Forum 28/03/11
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? Childcare for future employee An employee is planning to start with us in July at the end of a period of maternity leave with her previous employer. She has contacted us [...]
