Individuals without a P45, or with an old P45, will continue to complete the starter declaration to confirm their employment situation.
The full guidance on the starter process will be updated and available from 6 April 2013 in HMRC's guide Notifying and getting new employee information right
HMRC acknowledge that the starter process guidance had gone through several iterations, in some instances after payroll software upgrades have been issued and so, for 2013-14 have stated that they will accept situations arising where payroll software reflects an earlier iteration that does not follow this new process.
HMRC PUBLISHES NEW GUIDANCE FOR REAL TIME INFORMATION
9 April 2013
In the run up to the launch of Real Time Information on Saturday, HMRC has been publishing updated guidance for employers. However, last minute changes meant that some elements of guidance were not available in advance.
HMRC has now published additional guidance covering starter declarations and how employers and CIS contractors should pay HMRC.
Real Time Information: starter declarations from 6 April 2013 HM Revenue & Customs has amended the guidance on the PAYE starter process to reflect customer feedback on starter declarations , to help increase accuracy for individuals with a P45 and more than one job. In such cases, instead of selecting statement C and operating tax code BR, the employer should select statement B and operate the tax code on the P45 - unless the tax code on the P45 is BR, 0T or D prefix - in which case statement C would still apply. Individuals without a P45, or with an old P45, will continue to complete the starter declaration to confirm their employment situation. This is effective from 6 April 2013. You can read the full guidance on employees starting by following the link below. Employee starting Changes to how employers and CIS contractors pay HMRC From 6 April how employers pay PAYE, Class 1 National Insurance contributions, Construction Industry Scheme (CIS) or Student Loan deductions to HM Revenue & Customs (HMRC) is changing. Change of bank account details From the 2013-14 tax year all employers will make their payments into a single HMRC bank account. This change only affects employers who currently make payments into HMRC's Shipley bank account by Bacs Direct Credit, Faster Payments by online/telephone banking and CHAPS. Employers using the Government Banking Service (GBS)are not affected by this change.
From month 1 of the 2013-14 tax year all employers should pay to HMRC's Cumbernauld bank account.
PAYE payments for the tax year 2012-13 and earlier are not affected by this change. If you have previously paid into HMRC's Shipley account please make sure you update any templates or instructions you have with your bank. Find out the correct bank account details
End of year payments
CIPP Policy News Journal
16/04/2014, Page 326 of 519
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