Previously employers used month 13 to make any balancing end of year payments for PAYE, Class 1 National Insurance contributions, CIS or Student Loan deductions to HMRC. Any balancing end of year payments from 2012-13 onwards should now be paid to HMRC using month 12. You should now only use month 13 to pay any Class 1A National Insurance owed on your P11D (b). Check your reference for PAYE/Class 1 NIC or Class 1A NIC
You can find general guidance on preparing to operate PAYE in real time on HMRC’s website .
HMRC ISSUES HELPBOOK EXPLAINING HOW TO USE BPT TO SUBMIT AN EPS
16 April 2013
HMRC has published guidance on how to use their Basic PAYE Tools (BPT) to perform the Employer Payment Summary (EPS).
Not all commercial payroll software products have the functionality to submit an EPS. BPT can be used by those employers whose payroll software does not include this facility. Even the very largest employers will be able to use the BPT to submit an EPS should they need to do so.
REAL TIME INFORMATION AND NATIONAL INSURANCE NUMBER VERIFICATION REQUESTS (NVRS)
15 April 2013
HM Revenue & Customs (HMRC) has received a number of queries from employers and employees about verifying or obtaining National Insurance numbers for the purposes of reporting PAYE in real time. Firstly, employers are receiving rejections for National Insurance number Verification Requests (NVRs). These rejections are correct and are being made because the employer is sending the request before they have made their first Full Payment Submission (FPS). HMRC's guidance Making sure you use the correct National Insurance number clarifies this - 'You cannot send an NVR until you have started to send PAYE information in real time - wait two weeks after sending your first FPS before sending an NVR.' Secondly, HMRC has been receiving calls from employees who have been told that their employer insists that all employees must have a National Insurance number for when they submit their real time information (or RTI) returns. Whilst HMRC wants employers to provide correct National Insurance numbers for their employers in their PAYE submissions wherever possible, there will be occasions where a National Insurance number isn't available (for instance, when an employee is under 16 years old). In these cases the guidance in 'Making sure you use the correct National Insurance number' is clear that 'You must leave the National Insurance number field blank for that employee. You must not use an incorrect or 'dummy' National Insurance number.' What is essential is that, when a National Insurance number forms part of a real time PAYE submission, it is correct.
HMRC PILOT EMPLOYER MONTHLY SUPPLEMENTARY UPDATE: APRIL 2013
CIPP Policy News Journal
16/04/2014, Page 327 of 519
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