like to provide feedback on these statistics, comment on the proposed changes or suggest others, please participate in the User Survey .
This survey will be open until the end of July 2012
You can also complete the HMRC Official Statistics feedback form or contact the relevant statistician whose details are provided in the publication if you wish to contribute to our ongoing commitment to user engagement.
http://www.info4local.gov.uk/documents/consultations/2142082
P14S AND PAYMENTS MADE AFTER CESSATION OF EMPLOYMENT
28 May 2012
One of our members received 2012/13 tax codes for employees who had left in 2009/10. This happened as a result of HMRC receiving P14s for 2010/11 which were for payments made in that year, after the employees had left in the previous year. The 2010/2011 P14s did not reflect a date of leaving; so HMRC had re-set up live employment records in the belief that the income reported for 2010/2011 was an ongoing source. This has highlighted a discrepancy in the two employer guidance areas; the CWG2 2012 chapter 1, page 11 and HMRC online guidance P45 employee leaves which will both be updated accordingly. HMRC have said that to prevent the creation of employment where the employer has made a payment after leaving in a tax year subsequent to the year of leaving, then the employer should include a date of leaving on the P14 of either (the date the payment is made or the 05 April for the year the payment is made). Under Real Time Information (RTI) there is a data item for “Irregular Payments” and also if no payments are made to an employee for 3 months then HMRC’s system NPS, will remove the record so these types of issues will be resolved as employers migrate onto RTI.
CWG2 GUIDANCE UPDATED
6 June 2012
We mentioned in our News on 28 May (above) that HMRC would be updating the CWG2 (2012) guidance to reflect a discrepancy highlighted in relation to P14s and the date of leaving. HMRC has now updated the relevant area of guidance in the CWG2 (2012) Employer further guide to PAYE and NICs when submitting a P14 for a payment made after an employee has left and who has already been issued with a P45 part 1.
EMPLOYMENT RELATED SHARES AND SECURITIES BULLETIN
31 May 2012
HMRC has published their first Employment-Related Shares & Securities Bulletin which provides information and updates on developments relating to employment-related securities, including the tax-advantaged employee share schemes.
This bulletin contains articles on:
CIPP Policy News Journal
12/04/2013, Page 152 of 362
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