Policy News Journal - 2013-14

Real Time Information

Real Time Information: Filing and paying HMRC

This is an update on HM Revenue & Customs' earlier messages about the PAYE filing and payment position for employers reporting PAYE in real time. It will be of particular interest to employers who pay HMRC quarterly and/or have class 1A NIC liability for 2012-13.

PAYE for employers: Real Time Information and hours worked

A reminder for employers of the importance of accurately recording the hours that their employees have worked.

New Online End of Year Expenses and Benefits Service

New online end of year expenses and benefits service

Information for employers who have been unable to submit forms P11D, P11D(b) and P9D using the new online service.

PAYE: P11D(b) Return of Class 1A National Insurance Contributions – 3rd Interim Penalty for outstanding 2011-12 returns

On 15 July 2013 HMRC started to send third interim penalty notices where our records show that we have still not received your 2011-12 P11D(b) Annual Return of Class 1A National Insurance Contributions due.

It is now 12 months after the filing date of 6 July 2012. We issued reminders to file in June 2012 and first and second penalty notices in November 2012 and March 2013.

The penalty will be £100 for every 50 employees for each month your return has remained outstanding from 7 March 2013 to 6 July 2013.

If you wish to appeal against the penalty notice, you must write to the office shown on the notice within 30 days stating why you think the penalty notice is wrong.

Completing form P11D(b)

How to pay Class 1A National Insurance

HMRC STAKEHOLDER UPDATE – NUMBER 28

26 July 2013

HMRC has circulated their twenty eighth 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 HMRC seeking to extend RTI reporting relaxation for smaller businesses

HMRC has published draft regulations for consultation on a proposed extension of the RTI reporting relaxation. This proposed relaxation, for employers with fewer than 50 employees, will run until 5 April 2014.

Real Time Information: top tips for employers sending their first submission

CIPP Policy News Journal

16/04/2014, Page 193 of 519

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