(SPDS) from 6 April. Their letter gives the SPDS employer a further opportunity to inform HMRC if they are a care and support employer.
The letters will not be sent to employers who are already reporting in real time or where HMRC have specified an alternative date for beginning to submit PAYE information in real time.
PAYROLL ID - WHAT IS IT AND WHY DOES HMRC NEED IT?
6 February 2013
There have been concerns raised in respect of the Payroll ID on the CIPP LinkedIn group.
HMRC provided the following information:
It’s crucial that HMRC can match information reported by employers with the right employment in our systems. If we can’t do this HMRC might think employers owe more money than they actually do, and we might get individuals’ tax codes wrong. We currently match information using key identity data including the employee’s name, date of birth, current gender and National Insurance number. We also use Payroll ID as part of this matching process – this is vital for situations where an employee has more than one job with the same employer (which is common in some sectors). In some cases the Payroll ID is currently generated by payroll software, and the employer will not be aware of it. But this will depend on the software package. From April 14 HMRC will be require a Unique Employment Identifier (UEI) to be used for each employment. Each UEI must be unique within that PAYE Scheme. Again, it is envisaged that this will be created and submitted by the payroll software that is used to send in the real time PAYE information. HMRC is working with employers, payroll agents and software developers to finalise the requirements for the UEI, and will continue to work with them to ensure we have good, clear guidance for employers.
RTI SPECIAL INTEREST GROUP - ANNUAL SCHEMES
13 February 2013
Over the last few weeks there have been many questions and concerns raised about how annual schemes should be dealt with under RTI.
HMRC have now provided clear answers to these questions which you may find useful and they have been added to the RTI Special Interest Group, but please note the word of caution at the end of the attached document.
CIPP Special Interest Groups
HMRC WEBSITE – RTI GUIDANCE
18 February 2013
HMRC are continuing with their program of change to update the guidance held on their website on the subject of RTI.
As a result, several changes are being made to the RTI pages on the HMRC website. The changes are being implemented in three stages:
CIPP Policy News Journal
12/04/2013, Page 210 of 362
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