ACTIONS TO TAKE IF AN EMPLOYEE HAS LEFT AND YOU HAVEN’T YET SUBMITTED A P45 FOR 2012-13
10 April 2013
We have had several enquiries from members who have been unable to submit a P45 for an employee who left employment at the end of 2012-13 tax year?
Now that RTI is live P45s cannot be submitted.
If the employee has left, has not been included on your EAS and there are no further payments to be made, you do not need to take any further action. If, the employee has been included on your EAS then including a leaving date on your next FPS – this will remove them from HMRC’s records. If the employee has left but not yet received their final payment (for example, employee finished on 31 March but the company pay date is 15 of the month and the final payment is still outstanding) this would correctly be considered to be a month 1 payment so the employee should be included on the EAS and the FPS should show the date of leaving as being the final date of payment.
Termination payments and payments made after leaving should be dealt with in accordance with the guidance on HMRC website
HMRC has published specific guidance to help employers facing this transitional issue which is impacting, in this instance, on their submission of P45s & P46s
CHANGE TO EMPLOYER HELPLINE NUMBERS AT HMRC
23 April 2013
Some HMRC helpline numbers for employers are set to change as from 23 April 2013 however, existing numbers will continue to be available for a further period of 18 months. For many of us the new numbers will reduce the cost of calling these helplines. You can check the exact cost by calling your telephone service provider.
The following helplines are changing their telephone numbers to those shown:
Online Services Helpdesk - 0300 200 3600 Billpay Plus - 0300 200 3601 Employer Helpline - 0300 200 3200 New Employer Helpline - 0300 200 3211
If you have hearing or speech impairments, the new text phone number for the: Online Services Helpdesk is 0300 200 3603 Employers Helpline is 0300 200 3212
MAKING PAYMENTS TO HMRC – USE THE CORRECT REFERENCE
19 April 2013
When making a payment to HMRC using the correct reference is more critical than ever.
The Employer Bulletin Issue 44 reminds us of the importance of using, not only the correct 13 character Accounts Office reference, when making a payment to HMRC, but also adding additional data which will make clear what tax month and tax year you are making the payment for.
CIPP Policy News Journal
16/04/2014, Page 285 of 519
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