HMRC PUBLISH PERFORMANCE RECORD FOR 2012-13
20 May 2013
HMRC’s performance report for 2012-13 announces record revenues, PAYE has been brought up to date, and customer service standards are at their highest levels since HMRC was formed in 2005. Read the full report .
DO YOUR CLIENTS KNOW TO USE THE CORRECT REFERENCES?
24 May 2013
You will have read the NOL item recently that highlighted the importance of using the correct reference when making a payment of PAYE remittances to HMRC, increasingly important as fewer employers are being issued with Payslip Booklets. But do your clients know? By clients, we of course refer to paying clients of Payroll Bureau and Accountants, but we would broaden that definition to include colleagues in other departments, in this instance and in all probability Accounting or Finance? We were recently reminded by a member about how much of our valuable time can be wasted when an incorrect reference has been used and a payment has been incorrectly allocated to the wrong tax period. So, just in case you didn’t manage to pass on this valuable nugget of information last time, please be aware that HMRC do now provide an online reference checker. HMRC references are a set length and are structured to be unique to each customer. For some taxes references are also unique for each period you are paying. The reference checkers for PAYE and Class1A NICs for both current and previous years can be found at the HMRC website. Depressingly, and we hope that you or your clients won’t have need to use this, there is also a Late payment penalty reference . This is different to that noted above because when you pay your PAYE late payment penalty you will need to give your PAYE late payment penalty reference number. This is different to the Accounts Office reference number that you use to pay your monthly or quarterly PAYE/ Class 1 NIC or CIS deductions and can be found on the penalty notice that HMRC sends to you.
HMRC CONSULT ON COMMUNITY AMATEUR SPORTS CLUBS (CASC)
5 June 2013
Following a review of the qualifying CASC conditions HMRC has opened first public consultation on the detailed rules that the Government proposes putting into secondary legislation.
The Consultation will run for 10 weeks, closing on 12 August 2013.
Annex A - A.9 of the consultation document confirms that whilst “it has been suggested that HMRC should expand the Simplified PAYE Deduction Scheme to cover not-for-profit community-run member organisations where their employees’ taxable earnings do not exceed £160 a week or £700 a month. There is no scope for extension here as HMRC is winding down the use of the simplified PAYE deduction scheme. CASCs will however benefit from the new £2,000 NICs employment allowance announced at Budget 2013.”
CIPP Policy News Journal
16/04/2014, Page 161 of 519
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