Policy News Journal - 2012-13

A webinar has recently been released to help employers prepare for reporting PAYE information to HMRC in real time. As well as explaining what this means for employers, it concentrates on the key actions that need to be taken to get ready for the changes coming in. It also explains the different types of submission that will be made in real time.

It lasts approximately 35 minutes and is called ‘Get ready to operate PAYE in real time’. It is a recorded webinar and, as such, can be accessed 24/7 via this link .

REAL TIME INFORMATION – EP APPENDIX 6, 7A AND 7B AGREEMENTS

20 November 2012

As a result of recent discussions within the Expats Forum, HMRC has agreed to revise the FPS reporting requirements in EP Appendix 6 and 7A.

The new wording is as follows:

"The FPS must be submitted to Her Majesty’s Revenue and Customs (HMRC) no later than the 19th of the month following the end of the tax month".

It has been decided that it is not appropriate to make similar changes to the FPS reporting requirements in EP Appendix 7B as the deductions are made via the local payroll.

Changes have also been made to sections 29 of EP Appendix 7A and 24 of EP Appendix 7B to confirm the NICs Settlement Return (NSR) should continue to be submitted under the 7A or 7B reference. The updated arrangements will be published in December together with a ‘What's New’ HMRC message advising employers who have made applications since August 2012, to note the changes but not to make new applications.

Copies of the new arrangements are below in advance of publication.

EP APP6 December 2012 EP APP7A December 2012 EP APP7B December 2012

Previous CIPP News Real Time Information – revised agreements from April 2013 – 14 August 2012

REAL TIME INFORMATION DRAFT AMENDMENTS TO REGULATIONS

22 November 2012

HMRC has published a technical note concerning draft amendments to regulations relating to PAYE, CIS and Social Security Contributions.

HM Revenue & Customs has published a technical note concerning draft amendments to regulations relating to PAYE (Pay As You Earn), the Construction Industry Scheme (CIS) and Social Security (Contributions) as follows:  The Income Tax (Pay As You Earn) (Amendment) Regulations 2013  The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2013  The Social Security (Contributions) (Amendment No. X) Regulations 2013

All comments on these draft regulations should be emailed to Paye Policy by 11 January 2013.

CIPP Policy News Journal

12/04/2013, Page 200 of 362

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