The Chartered Institute of Payroll Professionals ……………………………………………………………Policy News Journal
your National Insurance number, you can find this on your payslip, P60 or tax return your Unique Taxpayer Reference (if you have one) you can find this on your tax return, statement of accounts or any other Self Assessment calculations your employer’s details including name, PAYE reference, address, date you started the employment, and expected annual earnings details of any planned visits to the UK during this period of work on a vessel, including the: o visit start and end dates o vessel name o vessel type o official vessel registration number o date you think your Seafarers’ Earnings Deduction (SED) should start.
Further guidance for seafarers can be found at:
Seafarers Earnings Deduction: tax relief if you work on a ship National Insurance Contributions - NIC if you work on a ship Income Tax: EEA resident merchant seafarer repayment claim (R43M(SED))
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Data Provisioning Service (DPS) issue 25 July 2016
HMRC is aware of a problem affecting some Employers/Agents when trying to download Employer Notices (P6/Student Loan/Generic Notifications/Real Time Information (RTI) Notifications) into their third party software or who are unable to view these on the DPS Portal Viewer. This issue is being investigated urgently and we will update this page when the problem is resolved. HMRC apologises for the inconvenience this is causing. For the latest updates on live service availability, please refer to the relevant service on HMRC’s web page .
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Appealing a penalty – what may count as reasonable? 4 August 2016
You have 30 days from the date on the penalty notice in which to appeal a penalty. Depending on what penalty you are appealing there are a variety of ways in which to appeal.
PAYE and CIS both now have online penalty appeal processes.
The penalty notice
The penalty will be issued on paper and sent through the post. A generic notification (GNS) sent to your online account is not a penalty and cannot be appealed. The penalty will also be issued to the employer and not to the agent. The penalty will contain a unique ID which, assuming that you disagree that the penalty should be paid, will be needed in order to appeal the penalty.
The penalty appeal process
A penalty can be appealed online or by post and the employer or their agent has 30 days in which to lodge an appeal.
The PAYE online account, which might be yours or you might be an agent who holds a list of clients within your PAYE online account, will show details in the left hand menu, of the ability to appeal a penalty. If you select this option and a penalty has been issued, the details will be shown within that section, but you must have received the paper penalty notice in order to lodge the appeal.
The Chartered Institute of Payroll Professionals
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