The issues register, is a log of questions to HMRC where our external stakeholders think the process or guidance is confusing and/or could be improved. It is very helpful to HMRC, to understand what we have got right and what can be improved – this has always been the intention for the pilot year.
We have responded to the issues raised including: • Clarifying the proposed process, •
Agreement that we need to amend our proposed process e.g. the starter process was not quite right and we are looking at this again to make sure it works in practice for employers • Agreement to update our guidance and we are in the process of doing this ready for April when most employers start to report PAYE in real time Other topics have been a more on-going dialogue, for example the requirement to submit returns “on or before” payment where we recognise that many CUG members have strong views on this issue but discussion had identified no “one size fits all” solution that meets all requirements. With the input from Customer User Group members, we have defined the position for 13-14 and, on 12 November, we published easements. With further evidence from CUG members, we will be happy to return to the subject after April 2013 to review how schemes are apply the requirement. Similarly, another topic raised questioned HMRC’s approach to debt management – how we calculate what employers owe us. We have adopted a sensible approach during the pilot to help us learn, but as we responded, RTI doesn’t change an employer’s liability to pay HMRC what is owed in full each month. CUG members have been very helpful in commenting and providing feedback on our online guidance, and following their request, we will be updating the E13 PDF “Guide to day to day payroll” for RTI to supplement the online guidance.
We know that there will be further issues as more employers start reporting PAYE in real time and we will continue to work with stakeholders for a successful delivery.
HMRC - COMMUNICATING IN REAL TIME
8 February 2013
HMRC have begun sending out letters to employers to advise them of their responsibilities from 6 April 2013.
The letter is being written to the employer to remind them that they will be required to start reporting PAYE in real time from the first payday on or after 6 April 2013. These letters follow on from earlier HMRC communications sent out to employers in October 2012. In the letters, HMRC aim to highlight the importance, to employers, of being prepared for making submissions in real time. The letter also looks to remind employers that they should have plans to update or acquire new RTI enabled software in place by now or they should have communicated with their software provider, or payroll bureau, or agent if they have one, to clarify that processes are in place ensure compliance with RTI. The letter will include an insert which explains the key steps employers need to take before April to make sure they are ready. It also sets out what will change on or after 6 April 2013 and directs them to our website for more information and updated guidance. The first letters went out this week and they will continue to be sent out in batches throughout February. Slightly different letters are being sent to employers who currently use the Basic PAYE Tools and to those employers who will leave the Simplified PAYE Deduction Scheme
CIPP Policy News Journal
12/04/2013, Page 209 of 362
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