To assist HM Treasury and HMRC with their research, the policy team have created a short 6 question survey which we would appreciate you taking five minutes to complete. The survey will run until Friday 20 January. Thank you for your time. The Policy team have created a Specialist Interest Group specifically to discuss all information relating to the Integration of Income Tax and NICs. To become part of this group and receive all relevant information when it is posted, contact info@cipp.org.uk with your
PAYE General
PAYING PARISH CLERKS
20 April 2011 For those members who are involved with the paying of Parish Clerks please note HMRC has confirmed when it is not necessary to maintain a PAYE scheme. “It is not necessary to maintain a PAYE scheme, deduct tax or make returns where a clerk has signed form P46 to confirm that they have no other earnings or pension income and is paid below the National Insurance contributions lower earnings limit, currently £102 per week. In such circumstances the council should keep the signed P46 and a record of payments in case it becomes necessary to operate PAYE in future.” 13 October 2011 In February 2011 HMRC issued guidance requiring Parish Councils who were not already registered for PAYE to register for PAYE from 2011-12 onward. HMRC are aware that a small number of Parish Councils registered for PAYE in response to this guidance before 6 April 2011, without realising that this would mean they would have to submit a P35 Employer Annual Return for 2010-11. This has caused some parishes to have incurred a liability to penalties for non-return of a 2010-11 P35 when in fact no 2010-11 P35 is due. HMRC is sympathetic to parishes' situation and has briefed a team to handle this issue so that parishes are not disadvantaged in any way. If parishes receive a penalty notice for non-submission of a P35 as a result of the circumstances outlined above, they should contact Ian McDonald as below to ensure that the penalty is cancelled. Ian McDonald BP4009 Appeals from parish councils against 2010-11 P35 penalty notices
Chillingham House Benton Park View Newcastle-upon-Tyne NE98 1ZZ HMRC'S website
CIPP Policy News Journal
09/10/2012, Page 119 of 234
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