Policy News Journal - 2016-17

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

New employee coming to work from abroad 22 August 2016

The guidance on PAYE has been updated for employees who come to work in the UK from abroad.

The guidance New employee coming to work from abroad details the differences in calculating and making deductions for employees who come to work in the UK from abroad.

The dates and tax codes have been updated to reflect 2016-17 information within the table in the section, ‘ Using the right tax code for a seconded employee’ .

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Notice of transfer of surplus Income Tax allowances (575(T)) 22 August 2016

An online forms service is now available to ask HMRC for a transfer of unused Married Couple's Allowance or Blind Person's Allowance to a spouse or civil partner.

To tell HMRC that you want to transfer unused Married Couple’s Allowance or Blind Person’s Allowance to your spouse or civil partner, you can still print the postal form , fill it in by hand and post it to HMRC.

If you use the new online form service (sign in to, or set up a Government Gateway account) you will get a reference number that you can use to track the progress of your form.

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PAYE accounts not showing the latest position 16 September 2016

HMRC is aware that some PAYE accounts are not showing the latest position. This is being investigated urgently.

An update will be published on the PAYE service availability and issues web page when the issue has been resolved.

In the interim, if you believe that your account is incorrect and you wish to check the current position, please contact the Employer Helpline .

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RTI challenges faced by micro-employers 19 September 2016

Research has been conducted with employers who were known to have received a PAYE late filing penalty from HMRC, and those who had made an amendment after the end of the tax year by submitting an Earlier Year Update (EYU).

A qualitative research study for HMRC was conducted; a study with a sub-set of micro employers that are finding payroll reporting Real Time Information (RTI) challenging, to understand barriers to compliance.

This research aims to understand:

The Chartered Institute of Payroll Professionals

Policy News Journal

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