PAYE: Employer Annual Return election (P350) now has an online option 24 December 2015
GOV.UK have updated their page that contains details how you can make a formal election to operate more than one PAYE scheme for PAYE, National Insurance contributions and collection of Student Loans.
If you need a different employer PAYE reference for different groups of employees, you must use this form to make a formal election . You should do this at any time before the beginning of the tax year that you want the formal election to start.
You must have a valid business reason to make an election for more than one employer PAYE reference as HMRC may refuse any election which appears to have been made wholly or mainly for an improper purpose.
If HMRC refuse your election, they will tell you within 60 days of getting your election request. If you disagree with their reasons for refusal, you can appeal within 30 days of the date of issue of the notice.
To make this election you can:
use the HMRC online service (you’ll need to log in to your tax account) fill in the form on-screen, print it off and post it to HM Revenue and Customs
You will need to fill in the postal form fully before you can print it. You can’t save a partly completed form so you should gather all your information together before you start to fill it in.
Public sector exit payment recovery regulations 6 January 2016
The government is releasing a consultation on the draft regulations that will give effect to the powers enacted in the Small Business, Enterprise and Employment Act 2015, which allow for the recovery of exit payments when a high earner returns to the public sector shortly after exit.
These regulations will then go through Parliamentary scrutiny with the intention that the policy will take effect from April 2016.
Since the last public consultation, the government has modified some elements of the policy to ensure that the recovery provisions are fair and consistent.
These changes include:
lowering the minimum earnings threshold for individuals subject to the recovery provisions from £100,000 to £80,000 applying the policy to qualifying returns to any part of the public sector, instead of only returns to the same part of the public sector the recovery amount will be reduced over time for a return at any point up to 12 months from exit and recovery will include employer funded pension ‘top up’ payments made under the Local Government Pension Scheme to align with the recovery of other similar payments.
The draft regulations also list the public sector organisations that are in scope of the regulations and those that are proposed to be exempt.
Connecting to HMRC online services 12 January 2016
The protocol changes that were due to be applied to the Government Gateway have been delayed until at least the end of January 2016.
HMRC’s Software Developers Support Team (SDST) confirmed that the withdrawal of support for SSL v3.0 from VSIPS (ISV) went ahead as planned on 5 January 2016.
CIPP Policy News Journal
25/04/2016, Page 297 of 453
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