Policy News Journal - 2015-16

If you are a direct submitter to Bacs and use a Bacs Approved Software Solution to send submissions / collect your reports, speak to your software supplier. If you log onto the Payment Services Website direct to download your reports, ask your IT provider to check that your browser and operating system will support the changes. If you use a Bacs approved bureau speak to your bureau to ensure they are aware of the 13 June 2016 deadline to update their web browser. If you log on to the Payment Services Website, for example to download your own reports, you will need a compatible browser and operating system. Ask your IT provider to check that your browser will support the changes.

For more details on these changes and how they will affect you, go to www.bacs.co.uk/SHA-2 .

HMRC employer guides for 2016-17 tax year 23 February 2016

A number of employer guides have been updated on GOV.UK to reflect the changes required for the 2016-17 tax year.

The updated guides include:

480: Expenses and benefits - a tax guide - Explains the tax law relating to expenses payments and benefits received by directors and employees. Current and previous tax years.

CA41: National Insurance contributions tables B and C - Form CA41 has been updated to reflect new tax year changes. Use this booklet to manually calculate contributions for employees who must pay National Insurance. Current and previous tax years. CA38: National Insurance contributions tables A, H, J, M and Z - The Helpbook CA38 for 2016 to 2017 has been published and includes tables for the new category H, which is being introduced from 6 April 2016. Manually calculate contributions for employees who must pay National Insurance. Current and previous tax years. Tables A: Pay adjustment tables - New tax tables pdf added to reflect new rates for 2016. Use to manually calculate free pay for codes with the suffix L, P, T or Y (not NT) and to work out additional pay for codes with prefix K. CA44: National Insurance for company directors - Form CA44 has been updated to reflect new tax year changes. Find information about paying National Insurance contributions (NICs) for company directors. Current and previous tax years. CWG5: Class 1A National Insurance contributions on benefits in kind - New PDF available for 2016 tax year. Employers providing benefits to be reported on form P11D or substitute form or to employees of another employer. Current and previous tax years. CWG2: Further guide to PAYE and National Insurance contributions - 2016 to 2017 version of the CWG2 For employers and provides more detailed PAYE and National Insurance contribution (NICs) information. Current and previous years. Taxable pay tables: Manual method - Manual method tax tables added for 2016 to 2017 tax year. Use Tables B to D to manually calculate your payroll if you are exempt from filing online.

CA42: Foreign-going mariners and deep-sea fishermen - Use this booklet to manually calculate contributions for employees who must pay National Insurance. Current and previous tax years.

Taxable pay tables: Calculator method - New calculator method tax tables added for 2016 to 2017. For employers who are exempt from filing online and run a manual payroll.

CA40: Employees allowed to pay their own National Insurance - Form CA40 has been updated to reflect new tax year changes. Use if HMRC has told you, as an employee, to deduct National Insurance contributions (NICs) from wages. Current and previous tax years.

Draft P60 forms for software developers 24 February 2016

CIPP Policy News Journal

25/04/2016, Page 302 of 453

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