Your Accounts Office reference can be found on:
your 'At a glance' page if you are registered for the PAYE for employers online service the 'New employer registration and reference numbers' letter that HM Revenue & Customs (HMRC) sends you when you first registered as an employer
your payment booklet, if you still receive one the letter HMRC sends in place of a booklet.
The reference was also added to the letter, along with the PAYE reference, that was sent to notify employers of their need to submit information in real time as from 6 April 2013.
If you have any doubts about the reference that you need to use, you can check using the HMRC reference checker .
If you pay early, late or make more than one payment for the same month, or you are making a balancing payment for a previous tax year, you need to add four numbers to the end of your Accounts Office reference. This tells HMRC what tax year and month your payment is for. Your reference then becomes 17 characters long with no spaces between. From the 2013-14 tax year you should make balancing payments for a previous tax year using month 12 not month 13.
Using the number 13 informs HMRC that you are making a payment intended for your Class 1A NIC, do not use this when paying over your normal monthly (quarterly) remittances.
The checker will only confirm that the characters are in the right format to allow your payment to go direct to your account. It will also add the extra four numbers to your reference number if needed.
HMRC EMPLOYER BULLETIN 44
17 April 2013
HMRC has published issue 44 of the Employer Bulletin.
As you would expect this edition covers the subject of End of Year Returns, RTI and Reporting 2012-13 Expenses and Benefits.
However, amongst other items of interest the Employer Bulletin also provides a timely and useful reminder, if one were needed, of the importance of checking that your employees have the right to live and work in the UK – before they begin to work with you
PAYSLIP BOOKLETS POSTED LATE IS NO EXCUSE FOR LATE PAYMENT
2 May 2013
HMRC has apologised for the late postings of payslip booklets for the 2013/2014 but have highlighted that not receiving your booklet will not be an acceptable excuse for not making your payment on time. Back in March HMRC issued a timetable which informed employers when they might expect to receive their payslip booklets for 2013-14. The last booklets were to be issued on 12 April 2013, and employers were advised to wait until 27 April before contacting HMRC if they had not received a new booklet.
CIPP Policy News Journal
16/04/2014, Page 286 of 519
Made with FlippingBook - Online magazine maker