something has been submitted incorrectly or that there are any issues, so if a business receives a GNS message relating to either of the allowances, it is not cause to worry.
HMRC has also confirmed that in the future, there will be increased circulation of GNS messages for educational purposes, to assist payroll departments in relation to correct payroll processing and real time submissions. The advice is to check the GNS messages regularly as they are important and play a vital role in allowing HMRC to communicate with employers.
There is further guidance surrounding both the apprenticeship levy and the employment allowance online and businesses are encouraged to review this information and ensure they are acting in accordance with the rules.
CIPP comment
In the CIPP Policy Hub area, accessible to members, a webcast surrounding changes to employment allowance from April 2020 is available to view. Presented by the CIPP’s Diana Bruce, it provides updates that are essential for employers and payrollers to familiarise themselves with prior to the turn of the next tax year.
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HMRC publishes statistics relating to Income Tax deducted from pay for 2017-2018 29 November 2019
HMRC has released a publication to show the distribution of Income Tax by industry for tax year 2017-2018 which is then compared to the same figures from the previous year to identify any increases, decreases and general trends.
The sectors that contributed the most in Income Tax for 2017-18 were Financial and Insurance Activities, who accounted for 16.9%, Professional, Scientific and Technical Activities, who contributed 12.3%, and Wholesale and Retail Trade; Repair of Motor Vehicles and Motorcycles who came in as the third highest contributor at 10.6%. The document states that this does not differ dramatically from the findings for the previous year – 2016-17. Income tax contributions from some industries did fluctuate between 2016-17 and 2017-18. Information and Communication, Human Health and Social Work Activities, Administrative and Support Service Activities and Wholesale and Retail Trade; Repair of Motor Vehicles and Motorcycles saw the largest increase in Income Tax contribution from one year to the next. Financial and Insurance Activities (despite contributing the highest percentage in total), Education and Manufacturing saw the biggest decrease in Income Tax contributions from 2016-17 compared with those from 2017-18. The data used within this research is derived from a one percent sample of an HMRC departmental administrative source. The document explains how up until tax year 2013-2014 the data relating to Income Tax deducted from pay was extracted from form P14s that were submitted to HMRC by employers at tax year end. From 2014-15, the data has been taken from RTI PAYE end of year summary information, so the figures include information taken from both sources.
There is a cautionary note that some tax on pay can relate to occupational pensions and so the published figures may include minimal amounts of tax on occupational pensions as this cannot always be separated out.
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Fraudsters target charity businesses by impersonating staff 13 December 2019
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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