CIPP Payroll: need to know 2018-2019

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No change to P45 for Postgradate Loans 24 September 2018

HMRC was considering changes to the P45 to allow for this introduction of Postgraduate Loan repayments from April 2019; however the Software Developers Support Team (SDST) has confirmed that there will be no change.

In July SDST provided an overview of how the postgraduate loan repayments will work from April 2019. Included in the overview was the news that the form P45 was to be reviewed. HMRC has now conducted this review and decided that it will not make any changes; so the Student Loan tick box currently on the P45 should be completed to indicate that the employee has a loan, be that a Student Loan, Postgraduate Loan or both.

Changes to form P60 are still under discussion and information will be shared as soon as a decision has been made.

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RTI technical pack for 2018/19 and 2019/20 28 September 2018

As per our update on 5 September the 2019/20 RTI technical pack for internet submissions is now available on GOV.UK along with the specifications for the 2018/19 EYU message.

HMRC’s Software Developers Support Team (SDST) provided this update for software developers which employers and payroll practitioners may also find useful.

HMRC plan to update the Local Test Service (LTS) accordingly on 22 October and the TPVS/ETS test services on 5 November.

Also planned is the provision of updates to the techpack for the Data Provisioning Service (DPS) by early November.

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Payroll rates and thresholds for software developers for 2019-20 9 November 2018

Following publication of the Finance (No.3) Bill 2018 rates and thresholds have been confirmed for 2019-20.

HMRC’s Software Developers Support Team (SDST) has provided the following information:

Personal Allowance: 12,500

PAYE Thresholds : Weekly: 240 Monthly: 1,042

Standard / Emergency tax code: 1250L

Tax Code uplifts: • L: 11850 to 12500 = 650 increase, therefore uplift 65

The Chartered Institute of Payroll Professionals

Payroll: need to know

cipp.org.uk

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