Policy News Journal - 2016-17

The Chartered Institute of Payroll Professionals ……………………………………………………………Policy News Journal

arrangements for intermediaries. More recently EPG has been directly involved in supporting the implementation of changes to employer National Insurance Contributions for employees under 25, and the new Apprenticeship Levy.”

CIPP comment

The Policy team run several Think Tanks throughout the year; look out for news items inviting members to participate – your input is invaluable to help influence and mould future guidance, policies and processes.

The next EPG meeting is scheduled for 7 September 2016. If you have any agenda items, or any issues you would like the CIPP to raise, please email policy with the details.

Follow these links to read HMRC’s Annual Report and Accounts for 2015-16 and the NAO report .

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New services available through Personal Tax Accounts 1 August 2016

There are now have over 3 million customers using their Personal Tax Account (PTA) with more signing up every day.

From 1 August 2016 all HMRC customers who have PAYE income will be able to establish if their PAYE tax position for 2015-16 was reconciled, or whether they paid too much or too little tax.

For the first time customers who have paid too much tax will be invited to submit their bank details through their PTA. They will then receive their repayment direct to their bank account within three to five days.

Customers who have already authorised their agent to receive their repayment will not be able to use the online repayment service. Any customer wanting to withdraw an assignment or nomination would need to follow the existing guidance at PAYE 91040 . From Monday 1 August some customers may see a slight change to the end of year reconciliation letter they receive. The letter will encourage customers to use their PTA, and in addition their National Insurance number will also be partially obscured to help protect against identity theft.

Customers who are due a refund can chose not to use the repayment service. Instead they can contact HMRC and providing they agree the calculation, request to receive their money by payable order.

If they do not take any action, either through their Personal Tax Account or by contacting HMRC within 45 days, a payable order will be sent automatically.

In the first two weeks of August HMRC will be testing how this works with a proportion of their customers who are owed a tax rebate. Then, providing everything is working as it should, from 22 August, HMRC will write to all those customers who have paid too much tax inviting them to use their PTA to get their rebate quicker.

Later this the year HMRC will be introducing an online payment service for those customers who haven’t paid enough tax through PAYE and will be taking a similar approach both with stakeholders and with customers.

Further updates on the PTA, the Business Tax Account, Making Tax Digital, and Agent Services will continue to be provided through regular briefings to professional bodies, stakeholders, Agent Update , agent emails and posts on the HMRC Tax Agent Blog.

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Government Gateway Transition and Transformation 10 August 2016

The Chartered Institute of Payroll Professionals

Policy News Journal

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