CIPP Payroll: need to know 2021-2022

The Chartered Institute of Payroll Professionals

News On Line

Bureaus should check their bureau confirmation, as well as checking the BACS Input Report. Payments that are due to be made in the future can be submitted up to a maximum of 30 days in advance.

A processing calendar is available which highlights payment dates for 2021.

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Digital National Insurance Number application service now available 10 June 2021 HMRC has confirmed, within the latest instalment of the Employer Bulletin that a new digital service for individuals who have not been allocated with a National Insurance (NI) number is now open and available to use. The Department for Work and Pensions (DWP) had also resumed its face-to-face service, meaning that those who are required to physically attend an office in order to verify their identity can do so. Those wishing to apply are advised that they should submit applications online first, at which point they will receive confirmation of whether or not they need to book a face-to-face appointment.

HMRC has warned that applications could take up to 16 weeks to be processed due to the current levels of demand for the service.

Where employees already have NI numbers, the easiest way to confirm or share them is for them to download a confirmation letter from their personal tax account. There is guidance available on how to find a lost NI number online.

CIPP comment

Did the suspension of face-to-face meetings to confirm an individual’s identity, due to the outbreak of coronavirus, have any impacts within your business, and particularly, any effects on your payroll team? Contact the Policy team, at Policy@cipp.org.uk.

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Payroll boss handed 11-year ban for tax avoidance scheme 14 June 2021

Scott Rooney, from Leicester, has been banned from acting as a company director for a period of 11 years due to the role that he played in a multi-million-pound tax avoidance scheme.

In February 2017, Mr. Rooney was made sole director of the payroll services company, Magentic Push Limited, which went into liquidation after operating for just 11 months. It was previously known as The Knowledgeshares Limited and was also called My PSU Subcontractors Limited. Following Magentic Push Limited’s liquidation, it was voluntarily wound up. The Insolvency Service was notified by the liquidator that Mr. Rooney did not co- operate and did not provide the company’s book and records. This fact, combi ned with additional information submitted by the tax authorities which indicated that the company was part of a tax avoidance scheme led to an investigation being opened by the Insolvency Service. It was established that Magentic Push was acting as an umbrella company as part of a larger tax avoidance scheme. Mr. Rooney had only declared a VAT liability of £609 but in the liquidation, the tax authorities claimed over £4 million from Magnetic Push. Additionally, PAYE and National Insurance (NI) contributions were not declared correctly by the company.

The Chartered Institute of Payroll Professionals

Payroll: need to know

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