In the declaration, you ask the new employee to declare which one of the following applies to their situation:
A. This is their first job since last 6 April and they have not been receiving taxable Jobseeker's Allowance, Employment and Support Allowance, taxable Incapacity Benefit, state pension or occupational pension. B. This is their only job, but since last 6 April they have had another job, or have received taxable Jobseeker's Allowance, Employment and Support Allowance or taxable Incapacity Benefit. They do not receive state or occupational pension. C. They have another job or receive a state or occupational pension. You must keep a written record of their answers and report this information to HMRC on your FPS. PAYE Record Keeping Student loan repayments You must also ask your new employee to confirm if they left a course of UK Higher Education before last 6 April and received their first student loan installment on or after 1 September 1998. You also need to find out if they have not fully repaid their student loan (but you don't need to know about loans being repaid by agreement with the UK Student Loans Company by monthly Direct Debit from a bank or building society account). If your new employee says 'yes' to the student loan question, you should start making student loan deductions from their pay. So the crux of the matter really is that employers should utilise the P46 but bear in mind that when the form is phased out they must ensure that they obtain an employee declaration in writing or email to ensure evidence is obtained if the employee does state that they require Student Loan deductions to be taken.
REAL TIME INFORMATION LETTERS BEING SENT TO ALL EMPLOYERS IN OCTOBER
3 October 2012
HMRC are planning to write to all employers who are not in the RTI pilot, in October 2012. The letters will tell employers what they need to do to get ready to make their first real time submission in April 2013. During November HMRC will be closing employer schemes that they believe have stopped operating PAYE. They will write to the employers of the schemes that they close to inform them of their actions. If you get one of these letters and you think that we have closed down your scheme in error, the letter will explain what you need to do and you will need to get in touch with HMRC. Any scheme that has closed will not have to send PAYE information in real time from April 2013. For the latest news on Real Time Information see HMRC’s latest Employer Bulletin Issue 42 http://www.hmrc.gov.uk/paye/employer-bulletin/bulletin42.pdf
HMRC REAL TIME INFORMATION EVENTS FOR TAX AGENTS AND ADVISERS
3 October 2012
Agents who are registered for the Agent Account Manager service can now book to attend a Learning Together event with HMRC on using PAYE in real time.
Follow the link below for full details on how to book your place and find out about registering to use Agent Account Manager (AAM) services.
Tax agents and advisers: new Learning Together events
CIPP Policy News Journal
12/04/2013, Page 194 of 362
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