There are four reports published in this series.
No. 268 - Care and Support Employers: forms and guidance testing This research was designed to ensure RTI forms and guidance for care and support employers was clear and user friendly, and to inform HMRC’s approach to communicating with these employers.
No. 267 - RTI Agent Awareness tracking report This research tracked agents’ awareness and preparation for RTI.
No. 266 - RTI Employers Compliance Research Quantitative report This research tested specific components of the penalty regime to help develop a compliance strategy for RTI. No. 265 - RTI February Call to Action Letter testing report This research tested the content and effectiveness of a letter and insert sent in February 2013 to employers as a final call to action. No. 264 - PAYE Real Time Information Pilot Customer Experience report This research tracked employers taking part in the Real Time Information pilot to monitor their customer experience and provide indications of the likely costs and benefits of RTI.
HARVEST CASUALS AND REPORTING PAYE IN REAL TIME
22 July 2013
HMRC are aware that some employers are having difficulties reporting in real time the PAYE payments they are making to harvest casuals.
Whilst HMRC are discussing these difficulties with employers and their representative bodies to gain a better understanding of the problems being faced, in the meantime, employers of harvest casuals who pay someone for more than one day but less than two weeks should note that they can report payments to a particular employee on a weekly basis provided that: Each individual payment is below the Lower Earning Limit (LEL) of £109. Employers should report any payments above the LEL separately. The weekly Full Payment Submission (FPS) report is made within the seven day period allowed for the earliest payment (the seven day period begins on the day after the day on which the earliest payment is made). For reporting purposes, the harvest casual is treated as starting on the date of the first payment and treated as leaving on the date of the last payment covered by the FPS. HMRC has updated their harvest casuals and casual beaters guidance accordingly. This also provides further information on how to report National Insurance contributions where earnings exceed the LEL. If an employer of harvest casuals has fewer than 50 employees (including any harvest casuals themselves) and finds it difficult to report all payments at the time of making them, they can use the temporary PAYE reporting relaxation during 2013-14 and report on a monthly basis. Please note this relaxation will not be extended beyond 5 April 2014. HMRC urges employers to review their payroll and real time reporting processes now during this transitional year. This should mean that they are in the best possible position before April 2014 when late payment and late filing penalties will come into force, and before the temporary PAYE reporting relaxation expires.
CIPP Policy News Journal
16/04/2014, Page 335 of 519
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