CIPP Payroll: need to know 2019-20

HMRC guidance on upcoming increases to National Minimum Wage and National Living Wage ....................405 Further HMRC guidance on National Minimum Wage and National Living Wage published ............................405 Government requests recommendations for National Living Wage and National Minimum Wage rates applicable from April 2021 .................................................................................................................................................406 BEIS issues a bulletin relating to COVID-19 and National Minimum / National Living Wage ...........................407 Low Pay Commission consultation on the future of the National Living Wage and National Minimum Wage...408 The IFS asks – would a delay to the imminent increase to the Minimum Wage be wise?................................409 The National Minimum Wage in 2020...............................................................................................................410 PAYE (Pay As You Earn) ................................................................................ 411 Attachment of Earnings Orders (AEOs, DEAs).................................................................................................411 The Enforcement of Fines and Other Penalties Regulations (Northern Ireland) 2018......................................411 The Diligence against Earnings (Variation) (Scotland) Regulations 2018 ........................................................411 Council tax pilot to recover debts direct from workers’ wages ..........................................................................412 Council tax pilot to recover debts direct from workers’ wages ..........................................................................413 Council tax pilot to recover debts direct from workers’ wages ..........................................................................414 Expat News ..........................................................................................................................................................416 The timeliness of HMRC Expat processes .......................................................................................................416 Joint Forum on Expatriate Tax and National Insurance contributions...............................................................416 General PAYE News............................................................................................................................................418 The FPS replaces the Earlier Year Update.......................................................................................................418 Agricultural Wages in England, Scotland, Wales and Northern Ireland ............................................................419 Manually calculate deductions due on the loan charge ....................................................................................419 Reporting payroll when your normal payday falls on a non-banking day..........................................................420 Updates for the new tax year on GOV.UK ........................................................................................................421 Payslip changes from 6 April 2019 ...................................................................................................................422 Updates made to Basic PAYE Tools ................................................................................................................423 Expenses and Benefits Toolkit for Agents ........................................................................................................424 Basic PAYE Tools – New Release ...................................................................................................................424 Businesses urged to plan ahead to avoid delays to Easter payments ..............................................................424 The impact of bank holidays on reporting deadlines.........................................................................................425 Basic PAYE Tools: how to use with Linux operating systems ..........................................................................426 Use software to send Income Tax updates.......................................................................................................426 Welsh workers pay Scottish income tax in payment mix-up .............................................................................426 Approved agencies for Payroll Giving...............................................................................................................427 Missing XPO workers' pension contributions ....................................................................................................427 HMRC responds to issues with Welsh income tax codes .................................................................................428 Payroll support from HMRC..............................................................................................................................429 Consultation on Statutory Sick Pay reform imminent........................................................................................430 Send an Earlier Year Update using Basic PAYE Tools ....................................................................................431 Income Tax and National Insurance contributions for NHS WATS courses .....................................................431 Is ‘admin error’ the new black? .........................................................................................................................432 Have you migrated to AUDDIS? .......................................................................................................................433 More people sign up to Payroll Giving ..............................................................................................................433 Company directors – payroll and you ...............................................................................................................434 FPS three day easement continues..................................................................................................................434 Employment Allowance – additional detail needed via RTI returns ..................................................................435 Basic PAYE Tools user guide...........................................................................................................................435 EYU to remain for another year ........................................................................................................................436 Employer Student Loan / Postgraduate Loan Stop Prompts ............................................................................437 Employment Related Securities Bulletin ...........................................................................................................437 Marriage allowance tax refund deadline 2015/2016 claims approaching .........................................................438 GNS messages surrounding apprenticeship levy and employer allowance .....................................................438 HMRC publishes statistics relating to Income Tax deducted from pay for 2017-2018......................................439 Fraudsters target charity businesses by impersonating staff ............................................................................439 Short Term Business Visitors (STBV): a clarification piece ..............................................................................440 HMRC advises customers to prepare for upcoming self-assessment deadline ................................................441 Ahead of the Self-Assessment tax return deadline, a reminder to be vigilant to HMRC scams........................442 HMRC’s Talking Points webinars .....................................................................................................................443 A review of the government’s response to OTS report on simplifying tax for smaller businesses ....................444 Individuals report surprise tax bills when completing self-assessment tax returns and using the marriage allowance..........................................................................................................................................................446 Individuals claiming the marriage allowance for tax year 2018-19 urged to check Self-Assessment tax returns446 EYU can still be utilised for tax year 2019-20 – a reminder ..............................................................................447

The Chartered Institute of Payroll Professionals

Payroll: need to know

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