The dispatch of the payment booklets for employers is now almost complete and HMRC has published an update with advice for employers who don’t receive their payment booklet. If you were registered as an employer at 14 December 2012 and usually pay over PAYE remittances using the payment booklet and you have not received your booklet by the 6 April. (HMRC will not be able to arrange the issue of a replacement booklet before that date) you should phone the Payment Helpline between 6 April and 11 April on 0845 366 7816 to request a replacement booklet. The helpline staff will then be able to arrange for a replacement to be issued in the 12 April 2013 despatch. This should arrive by 26 April 2013. New employers who registered with HMRC after 14 December 2012 will automatically be sent a booklet for the year 2013-14 on 12 April 2013. If you need the booklet and it has still not arrived by 26 April 2013 you should phone the Payment Helpline on 0845 366 7816. A replacement booklet may take up to three weeks to arrive - you may want to consider paying electronically. HMRC may charge late payment penalties if payment is not received in full and on time. HMRC has highlighted in their guidance that non receipt of the payslip booklet will not remove the responsibility to ensure your payment is made in full and on time. Full details about Payslip booklet issue 2013-14 including further details on other ways to make payments and reporting nil payments can be found at the HMRC website.
TOOLKITS AIMED AT REDUCING COMMON ERRORS
11 April 2013
HMRC has published the updated Expenses and Benefits from Employment Toolkit in addition to the National Insurance Contributions and Statutory Payments Toolkit.
The purpose of the toolkits is to assist agents when completing their clients' returns and forms.
HMRC need feedback from you about your experience of using the toolkits. To help you in providing feedback a new online feedback form has been introduced - your comments will be used to help develop and prioritise future changes and improvements to the Toolkits.
P46 (SHORT) UPDATED
10 April 2013
HMRC has updated form p46 (short) to take account of the occurrence whereby an employee is repaying their student loan by agreed monthly payments to the Student Loans Company. Since 6 April 2013 the P46 (Short) cannot be submitted to HMRC and remains available primarily to aid employers with the collection of the starter declaration information. The Starter checklist also contains the same information and declarations.
Guidance on dealing with new starters can be found at notifying and getting new employee information right
CIPP Policy News Journal
16/04/2014, Page 284 of 519
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