RTI
RTI Countdown
As you will be aware, from 06 April 2013, most employers started to report payroll information in real time. Alignments have been done and many employers will have submitted at least one FPS. The deadline for the first EPS is approaching on the 19th, with payment over to Cumbernauld by the same date, or the [...]
19 May Approaches
Don’t forget – non-RTI Pilot employers have to submit their 2012/13 annual returns (P35 and P14s) by 19 May 2013 to avoid late filing penalties being imposed. There is also an obligation for employers with an open PAYE scheme to tell HMRC if there is no return due. Further Information HMRC – Your 2012/13 Employer [...]
RTI and Annual PAYE Schemes
HMRC have clarified the criteria for registering a PAYE scheme as an annual scheme. An annual scheme must meet all of the following requirements: all the employees are paid annually all the employees are paid at the same time/same date the employer is only required to pay HMRC annually Meeting the annual PAYE scheme criteria [...]
RTI and HMRC’s Basic Payroll Tools (BPT)
It would appear that there are technical problems with HMRC’s own payroll software BPT when trying to send RTI information via the Government Gateway. BPT is designed for employers with 9 employees or less. In this regard, they have published an update for users that may be experiencing issues – see below. Comment Hidden [...]
RTI – The continuing saga – Part 1 – Unpaid Absence
Yet again HMRC have made a decision to make changes to the FPS reporting procedures which should have been foreseen many months ago during the pilot year. The change revolves around the Unpaid Absence field (153). Guidance on completion of this particular field has been sparse to [...]
RTI – The continuing saga – Part 2 – Out of Synch Payrolls
Employers are required to report PAYE in real time under RTI. As such the Full Payment Submission must report the correct payment date, in other words the date on which employees are paid. The date that the payroll was run is not the payment date unless they are the same. It has become apparent that [...]
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 [...]
Forms P11D(b) and Payslips – RTI Pilot Employers
HMRC have advised that employers who were part of the RTI Pilot in 2012/13 will experience a delay in receiving their P11D(b) and payslip. This is necessary for the recording the Class 1A NICs by 06 July 2013. These forms will be dispatched around 02 July 2013, meaning that employers using this form are liable [...]
HMRC’s Basic PAYE Tools
HMRC have published guidance for employers who are receiving error messages when trying to send their RTI submissions through HMRC’s Basic PAYE Tools (BPT). See ‘Further Information’ for a link to the error messages and HMRC’s guidance. The next piece of information is for RTI Pilot employers that were planning to use BPT to submit [...]
RTI Countdown
From 06 April 2013, most employers started to report payroll information in real time. Alignments have been done and FPSs are flowing thick and fast to HMRC. We are now approaching the end of tax Month 01 so almost time to think about the first Employer Payment Summary and making the first payment of the [...]
RTI Countdown
From 06 April 2013, most employers started to report payroll information in real time. HMRC have published a number of useful pages on their Website and consolidated these at the below link: Further Information HMRC – RTI ‘Guidelist’
RTI Countdown, RTI and the NVR, RTI and P45s and P46s for 2012/13, The EPS and ‘Split’ Payrolls (2), Form P85 Updated, National Minimum Wage 2013/14, NEST Restrictions 2013/14, HMRC Bulletin 44, HMRC Bank Details Change Reminder
The sun is out and things are warming up. Personally, this is a big event for me. Professionally, however, RTI still remains the largest issue, understandably so. I hope that everything is going well with your submissions and the transition to reporting in real time. We have some ‘must-read’ articles to help you this week.
RTI Countdown
From 06 April 2013, most employers started to report payroll information in real time. HMRC have published a number of useful pages on the Website, however, it was only last week that they provided a list that consolidates all of these. I think that this is very useful information so [...]
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: [...]
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 [...]
Employer Bulletin 44
HMRC have published their April ‘RTI is Here!’ Employer Bulletin. In fact, this is quite a good and comprehensive round-up of recent issues that we have reported on our Newsletter, so I would urge you to have a read over lunch one day. Further Information HMRC – Employer Bulletin 44 April 2013
RTI Countdown, HMRC Bank Details Change, RTI and Starters Update April 2013, Online Expenses and Benefits, P9D and P11D Forms 2012/13, Class 2 NICs Underpayments ‘Coded Out from 2014, Scottish Rate of Income Tax
Clearly, the biggest payroll ‘news’ this week is that we have entered the start of the 2013/14 tax year and the introduction of reporting payroll information in real time has begun – Real Time Information. Reassuringly, I have mainly heard only good reports from employers, agents and payroll bureaus, so it appears that everything is [...]
RTI Countdown
From 06 April 2013, most employers will have to start reporting payroll information in real time. We have included some useful links to areas on HMRCs Website that will be helpful. Further Information HMRC – Preparing to Operate PAYE in Real Time HMRC – Are you ready to report PAYE in real time? [...]
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 Countdown, RTI New Starter Guidance (3), 2013/14 Essential Payroll Information, Employment Law Changes 2013/14 and Tax Facts
In our Newsletter of 12 March 2013, we highlighted how HMRC had issued revised guidance which changed the procedure for advising new starters on the Full Payment Submission (FPS). At the time, we commented that it was late to be changing things at the 11th hour. After protestations that this guidance was unworkable and impractical, [...]

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