GOOD FRIDAY 2012 FALLS ON 6 APRIL
24 August 2011 Our advisory service has received a question regarding the fact that next year Good Friday falls on 6 April so for a weekly payroll if the regular pay day falls on a Friday, which week
would it fall under? Member Question:
I was convinced that this tax year was a 52 week tax year for my company as our weekly pay date falls on a Friday. The 6th April 2012 is on a Friday which would have made it Tax Week 1 of tax year 2012/2013. I have since found the Bank Holiday dates for next year, which states that Good Friday is on the 6th April. When pay day falls on a Bank Holiday the Company pays the weekly paid staff on the Thursday of that week. For tax year 2011/2012 means that the pay day is on the 5th April 2012 which is normally classed as week 53. Because our normal pay date is Friday, can we use Tax Week 1 of 2012/2013 for this payment? Advisory Answer: Yes you are correct; it would be counted as week 1 of the new tax year if you normally pay on a Friday. This first became an issue in 2007 when Good Friday fell on 6th April and HMRC recognised that it would also occur again in 2012. They also recognised that employers may need guidance in regard to the payment due for 6th April 2012 back in 2007. Good Friday falls on 6th April very rarely, last century it only occurred twice, and it appears to occur only twice in this century. Guidance is on HMRC's website in regard to which tax week should be applied for payments due on 6th April when it is a Good Friday and the payment is paid on 5th instead. 26 October 2011 HMRC has launched a discussion document about a possible change to the PAYE system to give closely connected employers the option of being treated as a single entity for PAYE purposes. The Policy team will be looking at this discussion document in detail and will publish a survey to gain feedback from CIPP members if deemed necessary. PAYE POOLING DISCUSSION DOCUMENT PUBLISHED 14 November 2011 The government have published a discussion document to gain views on how increased transparency and accessibility to tax information can build greater awareness and understanding of how the system works and how individuals can take a more active role in ensuring they pay the right tax. The discussion document asks for views from individual taxpayers, their representative groups, employers and their representatives and tax agents. Although the document is aimed this particularly at individual taxpayers, the Policy team will read the detail and issue a survey to the membership shortly if necessary. This is a 12 week consultation to 24 February 2011. MODERNISING THE ADMINISTRATION OF THE PERSONAL TAX SYSTEM
CIPP Policy News Journal
09/10/2012, Page 120 of 234
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