Reporting PAYE information in real time Page 4 - Update on RTI and the introduction of generic notifications.
Penalties for outstanding 2012-13 Employer Annual Returns (P35 and P14s) Page 8 – update on notifications and penalties.
HMRC Helpline contact numbers are changing Page 13 – handy printable version of new numbers.
CIPP’s ‘need to know’:
Mandating the Scheme Contracted-Out Number (SCON) with effect from 6 April 2014 There is an article on pages 10 and 11 which outlines a change that affects the information that employers who operate Contracted-out schemes report to HMRC. From 6 April 2014, such employers will have to report both the Employer Contracting-out Number (ECON) and the Scheme Contracted-Out Number (SCON) on Full Payment Submissions sent to HMRC. CIPP comment The SCON was discussed at the ECF (Employment Consultation Forum) and the CIPP is really disappointed that feedback from both the payroll software industry and the payroll profession has not been taken on board. The CIPP along with others has advised HMRC that this information is normally held by the pension scheme, rather than the payroll department. It is going to be a potentially mammoth task for payroll to get hold of the SCON and whilst the CIPP would encourage early identification of the SCONs in readiness for next year, we also advised HMRC that if a SCON is not available then we would not expect our profession to hold up their RTI submissions and risk facing a penalty all because of the SCON. The CIPP understands the reason why HMRC needs them, but cannot understand why they didn’t put pressure on the pension providers to supply it. The CIPP raised at ECF that many employers contract with a pension provider to carry out the administration tasks, one of which is when someone leaves employment, the pension provider completes the appropriate leaver forms, which include the SCON and send to HMRC; so why, why, why does the payroll department now need to do this! Unfortunately whilst the CIPP and software providers were very vocal on this subject the CIPP’s policy team believe it is too late now so we will, as always just have to get on with it.
Automatic cancellation of an employer PAYE scheme
4 October 2013
From October 2013 where HMRC has been contacted to set up a new PAYE employer scheme, if there has been no activity on the scheme after 120 days it will be automatically reviewed to see if it can be cancelled.
A scheme will be considered as having no activity on it where:
you have made no submissions using PAYE in Real Time you have not made any payments to HMRC you are not an annual payer there is no evidence that you want to claim CIS Deductions Suffered you have not received an advance from HMRC you have not had any periods of Construction Industry liability there is no evidence that you have had any employees there is no evidence that Class 1A NIC is due.
CIPP Policy News Journal
16/04/2014, Page 293 of 519
Made with FlippingBook - Online magazine maker