Withdrawal of CA6855 National Insurance Number Tracing Service
27 February 2014
Following the introduction of reporting PAYE in real time and the National Insurance number verification request service, HMRC will be withdrawing the CA6855 clerical tracing service on 31 March 2014.
For further details visit HMRC’s website .
Age exception certificates CA4140
21 March 2014
As from 31 December 2013 HMRC stopped issuing age exception certificates CA4140 and confirmed that employers do not have to have to request a CA4140 to stop deducting Class 1 Primary National Insurance Contributions.
An item published in the September 2013 Employer Bulletin 45 (P18) covered the subject of age exception certificates and prompted debate from CIPP members.
So to clarify, HMRC no longer issue the CA4140 certificates. The Department for Work and Pensions (DWP) however, has not withdrawn the application form for an age exception certificate from their pension pack for new pension claims and so an individual can, if they wish, apply for an age exception certificate from the DWP. HMRC has confirmed that they do not have any requirement that employers should expect employees to obtain an age exception certificate by that route. And although DWP are still issuing the pack to employees approaching pensionable age, they won’t now direct customers to HMRC to apply for the certificate. In future, employers should use sight of the passport or birth certificate as evidence to support the non-payment of National Insurance. As set out in the Employer Bulletin there are some exceptional circumstances where HMRC will still provide the employer with a letter confirming an individual’s State Pension Age. Cases for example where there may be sensitive information contained within those documents which the employee does not wish to divulge to the employer. Once the employer has obtained confirmation of the date of birth, they can check when their employee will reach State Pension age by using the government’s State Pension calculator . Anyone can use this calculator to work out when you will reach State Pension age or Pension Credit qualifying age and how much you may get in today’s money for your basic State Pension.
Delay in publication of National Insurance tables 2014/15
28 March 2014
At the recent Statutory Payment Consultation Group Forum the question was asked, why have the NICs tables for 2014/15 not yet been published?
HMRC has explained that this unfortunate delay in issuing the 2014/15 NICs tables is, apparently, due to the transition of information across to GOV.UK.
The current expectation is that the tables will be published within the next week. We will of course keep a close eye on GOV.UK and alert members as soon as they are released.
CIPP Policy News Journal
16/04/2014, Page 241 of 519
Made with FlippingBook - Online magazine maker