When sending information, you should consider using encryption in order to protect the information. If you chose to do this, please provide the password in a separate email.
If you do want to use email Please only use email if you (or your client if you are an authorised agent or representative) accept that you understand and accept the risks of using email
More information You can find more information on HMRC's privacy policy, visit privacy-policy
Geographical extent
CIPP comment The CIPP policy and research team are members of the Expatriate forum and the next meeting is being held on 11 June and if members have agenda items they would like to bring forward to contact us by email to policy@cipp.org.uk
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Late filing and payment penalties – HMRC Support 16 June 2020
HMRC is supporting taxpayers during the Coronavirus (COVID-19) pandemic by providing the option to defer Value Added Tax payments between the period 30 March to 30 June 2020. and the July 2020 income tax self-assessment payment on account. Further details of this scheme, and the specific conditions that apply are available at www.gov.uk. It is important that the tax system continues to function so that it can fund vital public services, such as the NHS. Customers should continue to pay and file on time, and HMRC is grateful for those individuals and businesses that are able to do this. However, HMRC understands that some individuals and businesses will find it difficult to meet deadlines. For example, they may not have access to their business premises or be able to provide the necessary paperwork. HMRC will now accept the impacts of COVID-19 as ‘reasonable excuse’ for people who are late filing their returns or paying their tax, and the relevant penalties will be cancelled, provided the employer has managed to file or pay as soon as they were able to. Employers normally have 30 days to appeal, or ask HMRC for a review, but HMRC know it may not currently be possible for businesses to do this, which is why people are being given an additional three months to do this if they need to. There is more detail about this on GOV.UK If an individual cannot pay their tax because of COVID-19, HMRC may be able to agree ‘time to pay’ arrangements with them. HMRC will agree these on a case-by-case basis and tailor them to meet people’s individual circumstances. HMRC has set up a dedicated helpline for dealing with time to pay arrangements. If help is needed, or individuals want to talk about available options, please phone HMRC on 0800 024 1222.
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Withdrawal of ordering paper P45s and P60s from HMRC: postponement 16 June 2020
In March 2020, HMRC announced that they were intending to withdraw the facility of ordering blank P45s and P60s online. Due to the COVID-19 pandemic, HMRC has postponed this action until 1 August 2020 to give employers more time to prepare for the change. After this date, employers will be expected to print or issue their own digital P45s and
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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