software is offering in 2019/2020 for reporting corrections to the 2018/19 tax year. If, after reading the information provided by your payroll software provider, you are not clear, and in the event that you need to report a correction, seek clarification from them in the first instance.
CIPP comment This improvement to RTI processes has been lobbied for since RTI was first being developed and so the CIPP policy team see this as a beneficial step – not a panacea for all that ails the PAYE process but certainly a step in the right direction for helping employers and their software providers, where reconciliation or corrections are needed. As with any change we value hearing from you about your experiences, please contact Samantha Mann CIPP senior policy and research officer at policy if you have any comments and experience that you wish to share.
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Agricultural Wages in England, Scotland, Wales and Northern Ireland 2 April 2019
Changes to rates for agricultural wages come into force on 1 April 2019.
There are different rules for agricultural workers in England, Wales, Northern Ireland and Scotland; full details can be found on GOV.UK .
The changes to rates for agricultural wages which come into force on 1 April 2019 are detailed through the links below.
England Agricultural workers in England must be paid at least the National Minimum Wage. Workers employed before the rules changed on 1 October 2013 still have the right to the Agricultural Minimum Wage if it says so in their contract.
Scotland The Agricultural Wages (Scotland) Order (No.66) 2019 Agricultural workers in Scotland must be paid at least the National Minimum Wage.
Wales The Agricultural Wages (Wales) Order 2019 Agricultural workers in Wales must be paid at least the Agricultural Minimum Wage or the National Minimum Wage if that’s higher.
Northern Ireland Minimum rates of agricultural pay determined by the Agricultural Wages Board for Northern Ireland (AWB)
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Manually calculate deductions due on the loan charge 5 April 2019
HMRC has published guidance on how to manually calculate the Income Tax, National Insurance and student loan deductions due on the disguised remuneration loan charge.
The loan charge arises on 5 April 2019 in the final pay period of 2019.
When you report your employee’s outstanding disguised remuneration loan balance you may need to use HMRC’s Basic PAYE Tools (BPT) to send an Earlier Year Update (EYU) submission.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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