CIPP members have contacted our Advisory team querying NINO prefixes that they have been sent via RTI notices. When the members are entering the new NINO prefix (example, HN), their software is advising that the prefix in invalid and rejecting the amendment.
The policy team has queried this directly with HMRC who have fed back the following advice:
“HN is a valid prefix as per the rules at: https://www.gov.uk/hmrc-internal-manuals/national-insurance- manual/nim39110
• The characters D, F, I, Q, U, and V are not used as either the first or second letter of a NINO prefix. • The letter O is not used as the second letter of a prefix. • Prefixes BG, GB, KN, NK, NT, TN and ZZ are not to be used”
Members are advised that if their software is rejecting a NINO that complies with the above guidance, they will need to contact their software provider for a solution.
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Reminder: CIPP Survey: Employer’s National Insurance Contributio ns holiday for businesses employing veterans 14 September 2020 HMRC is currently running a consultation, which aims to seek clarity on a number of details relating to the new employer National Insurance (NI) contributions holiday for employers of veterans, to support their transition to civilian life. Originally put forward as one of the pledges in the 2019 Conservative manifesto, the government committed to “reducing National Insurance contributions for employers if they employ ex-Service personnel”, and it has now been confirmed that, from 6 April 2021, organisations who employ veterans will not be required to pay employer NI contributions on their wages for the initial 12 months of their civilian employment. The CIPP’s policy and research team have collated a survey, and will be submitting a formal response to the consultation, which will include the opinions of members expressed within the survey. The questions include a mix of questions that explore the more specific details of how the new policy should be implemented and administered. The survey will take around 15 minutes to complete, and you have the opportunity to respond until 11:45 PM on 30 September 2020. Payroll professionals are consistently busy individuals, and particularly so at the moment, given current circumstances. We do really appreciate any time that you can dedicate to responding to the survey, and this is your opportunity to help to shape future policy that will impact the work carried out by payroll teams.
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National Insurance Contribution questions 17 September 2020
The CIPP sits on HMRC’s Expat Forum, to ensure that the Policy and Research team can keep payroll professionals informed about any changes to global payroll, and similarly so that we can provide feedback to HMRC on the same topic.
The Expat Forum is currently working to resolve outstanding National Insurance (NI) Contributions issues, and there are currently two key points relating to:
• S62 payments and Internationally Mobile Employees – ‘apportionment’, or an ‘all or nothing’ approach • The overarching practical operation of NI contributions on S62 payments and Employment-Related Securities (ERS) chargeable events – to look at double charges and the interaction with overseas jurisdictions.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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