Policy News Journal - 2012-13

o PAYE for employers - reporting in real time: Statutory Instrument SI 2013 no.622 - The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 - updated regulations for reporting PAYE information in real time will come into force on 6 April 2013 o PAYE for employers - reporting in real time: Statutory Instrument SI 2013 no.620 - The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2013 - updated regulations for reporting PAYE information in real time will come into force on 6 April 2013 o PAYE for employers - reporting in real time: Statutory Instrument SI 2013 no.521 - The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 - updated regulations for reporting PAYE information in real time will come into force on 6 April 2013. 2. Our webinar: A guide to help employers get ready to operate PAYE in real time 3. The YouTube presentation: An HMRC video to help introduce employers to PAYE in real time. 4. Our short guide which sets out the changes that you’ll see 5. The attached leaflet on Reporting and paying HMRC in real time: getting it right , which our Field Force staff will use on employer visits, and which you are welcome to cascade to your customers and clients. We also attach a Welsh language version of this leaflet. New ‘Online End of Year Expenses and Benefits forms’ From 6 th April 2013 HMRC is starting to introduce an additional method for submitting end of year expenses and benefits forms - it’s called ‘Online end of year Expenses and Benefits forms’. It’s a new product and will be available from the HMRC website. It will be suitable for small to medium sized employers to submit expenses and benefits information electronically. The new product, which is a web based tool will allow you to download forms to your computer, complete in part and save if required, after which you can submit electronically when completed in full. The forms will help employers to accurately enter the correct information and submit this securely via an HMRC electronic channel. The new web forms will not mirror the paper forms, but will include all existing questions and boxes as currently shown on the paper forms, then based on the answers to a set of initial questions, the web forms will provide only those questions/boxes relating to the information needed. The first of the new forms being introduced from 6 th April are: No return of Class 1A National Insurance Contributions due for 2012/13 – you can use this to notify HMRC that no P11Ds/P11D(b) is due Notification of Payrolled Benefits – use this to notify us of your intention to file payrolled expenses and benefits information online The remaining new Online end of year Expenses and Benefits forms are still in development and we will let you know when they are available. Please check our What’s new page or Employer PAYE news page for further updates. Further information can be found at www.hmrc.gov.uk/payerti/exb/basics.htm Shared parental leave and pay The government has published a consultation document on the administration shared parental leave and pay . The consultation sets out proposals for how the new system of shared parental leave and pay will work in practice and is seeking practical comments and suggestions on the administrative process to ensure that it is as simple and as streamlined as possible. The consultation period ends on 20/05/13. And don’t forget, we have the following for quick reference: 1. Our Business Readiness Checklist

CIPP Policy News Journal

12/04/2013, Page 222 of 362

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