Payroll news
Changes to RTI reporting SEVERAL CHANGES to the data reporting requirements under real time information (RTI) as summarised below will operate from the start of tax year 2020–21. Further information about the changes can be found here: http://bit.ly/2KMut2b ● Employment allowance – In addition to existing information, the employer payment summary (EPS) will be used to report the amount of de minimis state aid received (in Euros), the relevant industry sector(s), or that state aid does not apply. Existing EA claims will not be rolled forward from the previous year, so claims must be made annually. A new GNS message will advise the employer when a claim is rejected. Software will need to continue to support the existing process for claims relating to tax years up to 2019–20 along with a new process for 2020–21. ● Class 1A NICs – A new data item in the full payment submission (FPS) return will enable employers to report class 1A National Insurance contributions (NICs) year-to- date. ● Off-payroll working – A new data item in the FPS return will enable deemed employers for off-payroll engagements to report payments made through RTI to off- payroll workers. The marker can then be used by HM Revenue and Customs (HMRC): to analyse pay as you earn data to assess the success of the off-payroll reforms and the growth of the personal service company industry; and to inhibit automatic notifications for student loans starter notices. ● Statutory parental bereavement pay – A new data item will be added to the FPS return, and two new data items to the EPS return, thereby following the same administration process as other statutory payments such as paternity pay. ● Short term business visitors (Appendix 8) – HMRC are proposing to relax the existing deadline of 19 April for reporting in a month-12 FPS the annual tax liability for such individuals. A new reporting and payment deadline of 31 May will apply. ● Company cars – Two new data items will be added the FPS return to enable employers to report for payroll company cars: zero emissions mileage; and the date first registered. A new data item will be added to enable employers to report zero emissions mileage in the P46(Car) return. Council tax debt pilot A TWELVE-MONTH pilot scheme is underway across England which involves HMRC supplying on request certain limited data to the 29 participating local authorities to aid their recovery of unpaid council tax directly from debtors’ earnings. The pilot only affects council tax debtors for 2018–19 or earlier years where the local authority has obtained a liability order from a Magistrates Court. The data sharing is permitted under the Digital Economy Act 2017 for the purpose of managing and reducing debt. On receipt of the requested information from HMRC, the local authority may decide to issue a council tax attachment of earnings order to the debtor’s employer. If the pilot is considered to have been successful, it is probable that data sharing will be extended to all England and Welsh local authorities in due course.
TRUSTED PAYROLL SOLUTIONS
CORPORATE PAYROLL SOFTWARE AND SERVICES
ON-PREMISES | CLOUD | OUTSOURCED
Diary dates
5 September
Last day of tax month 5
6 September
First day of tax month 6
Last day for submitting a real time information employer payment summary to apply to tax month 5 Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by non-electronic method Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by electronic method
19 September
T: 0800 0390116 E: sales@intelligosoftware.com W: www.intelligosoftware.com
22 September
| Professional in Payroll, Pensions and Reward | September 2019 | Issue 53 18
Made with FlippingBook - Online magazine maker