Policy News Journal - 2013-14

We have clarified the guidance in relation to employer supported local bus services .

Correcting payroll reports misaligned with payment dates and tax periods HM Revenue & Customs has published guidance for employers on what to do if they have been reporting payments to employees in real time which don't match with the actual date of payment or with tax periods.

HMRC STAKEHOLDER UPDATE – NUMBER 17

10 May 2013

HMRC has circulated their latest informal weekly update for 2013 to stakeholders, which looks to provide informal highlights as a result of listening to employer feedback and working in partnership with stakeholders. Employer Annual Return deadline – 19 th May 2013 PAYE for employers: Your 2012-13 Employer Annual Return is due by 19 May 2013 Send it as soon as possible to avoid a late filing penalty and make sure you have filed it online or you may face a further penalty. HM Revenue & Customs (HMRC) has updated the April 2013 Pilot Employer Supplementary Update to clarify the obligations on employers using HMRC's Basic PAYE Tools to make year end submissions. Online reporting of Expenses & Benefits – update Online reporting of expenses and benefits paid by employers to employees An update for employers and agents on the development and availability of additional online forms for submitting end of year expenses and benefits information. HMRC has circulated their latest informal weekly update for 2013 to stakeholders, which looks to provide informal highlights as a result of listening to employer feedback and working in partnership with stakeholders. This week’s update includes clarification of several RTI issues which have arisen over the last few days, along with information about the Regional Employer National Insurance contributions Holiday for new businesses and the new High Income Child Benefit Charge which was introduced on 7 January this year. Real Time Information Real Time Information and paying HMRC Clarification for employers as they approach the first date they must make a payment to HMRC since starting to report their PAYE in real time. PAYE for employers: National Insurance numbers without suffixes What you should do if you receive a National Insurance number without a suffix from HMRC. Using PAYE in real time: face to face events HM Revenue & Customs is running a series of face to face events on using PAYE in real time. If you’re an agent representing small and medium businesses, you may want to mention this to your clients. April 2013 Pilot Employer Supplementary Update – further update Real Time Information and pilot employers' end of year returns (PDF 23K) HMRC STAKEHOLDER UPDATE – NUMBER 18 20 May 2013

PAYE for employers: Real Time Information and annual schemes Clarification on the criteria for registering a PAYE scheme as annual.

No Full Payment Submission (FPS) to send us? Don’t forget that, if you pay no employees within a tax month, you should let HMRC know by sending an Employer Payment Summary (EPS). This will tell us that you have no Full

CIPP Policy News Journal

16/04/2014, Page 185 of 519

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