20 October 2011 When you file your Employer Annual Return online the submission is received at the Government Gateway where an identity reference, called a 'correlation ID' is attached. This ID is not ample evidence that a successful submission had been made. There have been conflicting interpretations of the guidance provided by HMRC so for clarity they have updated their guidance regarding acceptance and rejection messages when you file online. Acceptance and rejection messages when you file online When you file your Employer Annual Return online, the submission is received at the Government Gateway where an identity reference - called a 'correlation ID' - is attached. This allows HMRC to track the progress of the submission. Receiving the correlation ID does not indicate that the submission has passed the filing checks - just that it has been received at the Government Gateway. Your submission is then sent from the Gateway to HMRC to be checked for errors and omissions, after which you will get an acceptance or rejection message through the software or service you use. If you've provided HMRC with an email address, you will also get an email message. These messages are usually issued within a minute of filing, but it can take longer if your return covers a large number of employees. If you do not receive either an acceptance or rejection response, please contact HMRC's Online Services Helpdesk. You are advised to take a screen print of any acceptance or rejection messages and keep a copy of any emails you receive. CALL FOR EVIDENCE: INTEGRATING THE OPERATION OF INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS 13 July 2011 The government has published a call for evidence as the first phase of consultation on their proposals to integrate the operation of income tax and National Insurance contributions (NICs). The government state in the introduction that they do recognise that income tax and NICs were introduced for different reasons, and believe that they continue to have different rationales. They will maintain the contributory principle that underpins the NI system, and ensure that this will be reflected in any proposed reforms. In addition, they will not extend NICs to individuals above State Pension Age or to pensions, savings and dividends. Formal consultation on the reform options will take place in the autumn but as a first step, the government want to make sure they have the best evidence available on the impact of the current systems on all interested parties. While Real Time Information (RTI) will reduce the administrative burdens of operating payroll, the differences between the tax and NICs structure outlined within the call for evidence continue to place administrative burdens on the employer. This call for evidence seeks to gain a greater understanding and fuller evidence base regarding these burdens. Questions Integration of tax and NICs
CIPP Policy News Journal
09/10/2012, Page 115 of 234
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