UPDATE TO TRADITIONAL HMRC BASIC PAYE TOOLS
19 February 2013
The latest update of the traditional Basic PAYE Tools has been released.
This update of the Basic PAYE Tools is an update for employers processing their payroll using traditional methods and will enable employers to submit their Employer Annual Return forms P14 and P35. Employers who are using Basic PAYE Tools - Real Time Information are not affected by this release and should continue to use the version they have installed until a further update of Basic PAYE Tools - Real Time Information is available.
HMRC PAYMENT BOOKLET ISSUE FOR 2013-14
28 March 2013
The dispatch of the payment booklets for employers is now almost complete and HMRC have published an update with advice for employers who don’t receive their payment booklet. If you were registered as an employer at 14 December 2012 and usually pay over PAYE remittances using the payment booklet and you have not received your booklet by the 6 April. (HMRC will not be able to arrange the issue of a replacement booklet before that date) you should phone the Payment Helpline between 6 April and 11 April on 0845 366 7816 to request a replacement booklet. The helpline staff will then be able to arrange for a replacement to be issued in the 12 April 2013 despatch. This should arrive by 26 April 2013. New employers who registered with HMRC after 14 December 2012 will automatically be sent a booklet for the year 2013-14 on 12 April 2013. If you need the booklet and it has still not arrived by 26 April 2013 you should phone the Payment Helpline on 0845 366 7816. A replacement booklet may take up to three weeks to arrive - you may want to consider paying electronically. HMRC may charge late payment penalties if payment is not received in full and on time. HMRC have highlighted in their guidance that non receipt of the payslip booklet will not remove the responsibility to ensure your payment is made in full and on time. Full details about Payslip booklet issue 2013-14 including further details on other ways to make payments and reporting nil payments can be found at the HMRC website.
IR35 TO APPLY TO OFFICE HOLDERS FROM 6 APRIL 2013
4 April 2013
In advance of the 6 April 2013 we are being reminded by HMRC that change is afoot with IR35 tax legislation which is being extended to office-holders for the 2013-14 tax year onwards. This change applies where an individual supplies their services via an intermediary to perform the duties of an office from and including 6 April 2013. The IR35 rules for National Insurance contributions already apply in these circumstances and will continue to do so.
Further details on this complex subject can be found in frequently asked questions under Offices and office-holders e.g. directors' questions 3 and 4.
CIPP Policy News Journal
12/04/2013, Page 175 of 362
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