where the offshore employer has an onshore associate company, the associate is responsible for operating PAYE and NIC, including secondary NIC if there is no onshore associate company, then the licensee of the oil and gas field is made responsible for operating PAYE and NIC, including secondary NIC a certification system is being introduced, under which, the licensee can be exempt, if HMRC issues a certificate, showing that the offshore employer is meeting all the PAYE and NIC obligations, including secondary NIC. If the offshore employer is correctly meeting all PAYE and NICs obligations on behalf of the licensee, then HMRC will issue a certificate exempting the licensee from their PAYE and NICs obligations. As long as this certificate is in force, the licensee cannot be pursued for any PAYE or NICs obligations.
Real Time Information (RTI)
REAL TIME INFORMATION STARTING DATES FOR NON-STANDARD PAYE SCHEMES
10 October 2012
HMRC published a press release on 28 September which announced that, as part of the awareness campaign for Real Time Information (RTI), HMRC is writing to all employers to make sure that they are ready.
As part of this activity, HMRC is writing to all employers who operate certain specific PAYE schemes, setting out how reporting PAYE in real time will affect them from April 2013.
Whilst some of these schemes will begin reporting PAYE in real time from April 2013, care and support employers, employers with religious objections to electronic communications and users of the special schemes for Examination Fees, Electoral Payments, Direct Payment and Direct Collection schemes will start reporting from April 2014. The Simplified PAYE Deduction Scheme will therefore remain open until April 2014 for Care and Support employers who currently use the Scheme and who wish to file on paper. This means that the existing annual paper filing arrangements for people who employ care workers and for certain religious groups will be retained for an additional year until April 2014. This will enable HMRC to work closely with representatives of Care and Support employers and religious groups to ensure that the best paper-filing solution is fully tested and developed for them when they move to real time reporting from April 2014. Tax Award Scheme, Offshore Protocol and Contractor Only (no employees) schemes, due to their unique nature, are outside the scope for reporting in real time and will not be required to do so at all. For more information, including details of the schemes themselves and when they will start reporting PAYE in real time, visit HMRC’s web pages on reporting PAYE in real time for non- standard schemes . These arrangements do not affect the timetable for the implementation of reporting PAYE in real time. The pilot continues to go very well and HMRC are on track for the vast majority of employers to begin reporting in real time from April 2013 as planned.
Reporting PAYE in real time - Summary of Non-standard PAYE schemes
Non-standard PAYE Scheme type
In or out of operating PAYE in Real
CIPP Policy News Journal
16/04/2014, Page 322 of 519
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