There may be circumstances when an employer may not be due to pay an employee for a period of sickness up to 5th April 2014 until after this date. If some of the Statutory Sick Pay (SSP) paid after 5 April 2014 can be recovered under the PTS, it cannot be done through Real Time Information (RTI).
What you need to do
If SSP is not paid to an employee for a period of sickness up to 5th April 2014 until after this date, a clerical application for any PTS due will need to be made. HMRC confirmed that this can be done by completing form SP32 (as reported by the CIPP on 6 February).
What happens next
Once HMRC has received the completed form, and validated the information, a payment for the amount of PTS due will be issued.
If SSP has been paid in a closed tax-year up to 2013-14 and PTS has not been claimed then follow normal procedures. Guidance can be found here .
Currently you can make a late claim for PTS for the previous 6 years; however from 6th April 2016 no further claims for PTS can be made.
Employment-Related Shares & Securities Bulletin
The thirteenth Employment-Related Shares and Securities Bulletin providing information and updates on developments relating to employment-related securities, including the tax- advantaged employee share schemes, has been published.
HMRC stakeholder update - number 7
24 February 2014
HMRC has circulated their seventh weekly update for 2014 to stakeholders, which looks to provide informal highlights as a result of listening to employer feedback and working in partnership with stakeholders.
(The following are all items that have been previously published on the CIPP news pages).
Employers' final PAYE submission for 2013-14
With the end of the 2013-14 tax year approaching, employers will soon be making their final 2013-14 PAYE submission. This year, employers should not complete a P35 or P14.
Employer Bulletin Issue 46
Issue 46 of the Employer Bulletin is now available. Aimed at employers and agents, it contains important information and news about topics which may affect payroll obligations to HMRC.
HMRC relationship with tax agents
HMRC has updated their guidance on the Tax Agent Strategy - including an update on the new online services for agents.
Publishing details of deliberate defaulters
CIPP Policy News Journal
16/04/2014, Page 215 of 519
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