Payment Submission (FPS) to send to us. If we do not receive an FPS or EAS we will collect what we believe is due.
PAYE for employers PAYE for employers: No Employer Annual Return to make for 2012-13? Employers and agents can now notify HMRC online if they have no Employer Annual Return (forms P35 and P14) due for 2012-13 Regional Employer National Insurance contributions (NICs) Holiday for New Businesses If you have successfully applied for the scheme and have employed someone during the 2012-13 tax year, you or your agent should have received an Employer NICs Holiday End of Year Return (form E92), which needs to be completed providing details of the NICs holiday claimed. If you or your agent have not yet received a form E92, but have successfully applied for the NICs holiday, you should contact the Employer Helpline on 0300 200 3200. Please return this form with the supporting forms E89 (or equivalent) for each qualifying employee for whom you were entitled to withhold employer Class 1 NICs by 19 May 2013. Forms E89 are recording sheets that can be found on the HMRC website . If you withheld some employer’s NICs during the year because you were entitled to the NIC Holiday, and you do not send us the form E92 and supporting E89s, we cannot determine whether your employer payment record is correct and we may seek to recover an underpayment of Class 1 NICs. High Income Child Benefit Charge This is a new tax charge that was introduced on 7 January 2013. Your employees will be affected by this if their income, or their partner’s income is more than £50,000 and either of them receive Child Benefit. If you receive any queries from your employees about this charge, we would be grateful if you could remind your employees that their P60 for the 2012-13 tax year will hold information about their income to help them decide whether they are affected and they can find further information at www.hmrc.gov.uk/childbenefitcharge Extra Help for HMRC Customers Extra help for HMRC customers HMRC is looking to introduce a new way to support people who need extra help to get their taxes and entitlements right. HMRC has circulated their nineteenth 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. Real Time Information Real Time Information: submissions creating new employments and tax codes Clarification on completing Employer Alignment Submissions and Full Payment Submissions. PAYE for employers 2012-13 PAYE Tax Calculations HM Revenue & Customs has started the process to check whether customers in PAYE have paid the right amount of tax in 2012-13 and will be issuing P800 calculations where necessary. Employer Further Guide to PAYE and NICs - CWG2 (PDF 1.5MB) A correction has been made to the 'Childcare Vouchers' information within the P9D/P11D chart on page 67. HMRC STAKEHOLDER UPDATE - NUMBER 19 24 May 2013
CIPP Policy News Journal
16/04/2014, Page 186 of 519
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