PART 1: DATES, DEFINITIONS AND OBLIGATIONS
paying all debts, and distributing the estate, of a deceased person. Probate is the issuing of a legal document to a person(s) granting that responsibility.
A Grant of Representation, often referred to as probate, is issued by the Probate Registry, which may take one of three types: • Probate - issued to an executor(s) named in the deceased’s will • Letters of Administration (with will), issued where a will exists with no named executor, or where executors do not wish to deal with the estate. • Letters of Administration, issued where no will has been made, or where a will is invalid. A fee will be payable dependant on the size of an estate, and any inheritance tax due against the estate must be paid before a grant of probate can be issued. A grant is not always demanded, some organisations apply conditions that preclude the requirement for a grant of probate, usually where the amount of money held is small and there are no complicating and related issues. The Courts Service issue a useful booklet, PA2, for the guidance of applicants for probate where the representative is not using a solicitor. COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS QUALITY STANDARD A new standard for validating End of Year returns was introduced by HMRC from 6th April 2004 and applied to year end returns (forms P35 and P14) from May 2005 onwards and in-year forms (P45 and the suite of P46 forms) from 6th April 2009 to 5th April 2012. It was replaced by the Enhanced Recognition Scheme from 1st October 2011. The current guidance on the use of recognised software can be found at https://www.gov.uk/payroll-software but contains no recommendations by HMRC. QUARTERLY PAYMENT OF PAYE An employer reasonably assessing that monthly remittances to the HMRC will not exceed the following threshold may choose to pay monies over on a quarterly basis. At April 2017 legislation suggested that the Apprenticeship levy cannot be paid quarterly and this has not been clarified since. It is understood that so few quarterly PAYE payers will be affected that insisting on monthly Apprenticeship levy payment will not occur in practice. No printing, copying or reproduction permitted.
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