expansion from October, or the fact that we brought in 2 of the country’s leading project management experts to lead Universal Credit.
The National Audit Office itself concludes that Universal Credit can go on to achieve considerable benefits for society.”
CIPP comment As many of you will have heard, Ian Duncan-Smith has said lots of changes have been made since the NAO conducted their research into Universal Credits, not least new project management. This is encouraging as many members know RTI is fundamental to Universal Credits working properly. After many employers have experienced increased costs due to a number of reasons, and the current reconciliation issues it would be most disappointing if the Universal Credits policy was to change significantly. The issue of submitting data “on or before” is still an issue for many small employers and it is of great concern to the CIPP policy team to learn that not only have the IT systems had problems, but that the policy on how Universal Credits will work wasn’t ironed out. If this is the case how then did the DWP insist on employers submitting data more frequently than once a month? A question the team will be asking via the many forums we attend. Do you have any comments for the policy team? Please do contact policy if you do.
Real time information – EXAM or ELECT scheme employers
17 September 2013
The Commissioners for HMRC have made a direction requiring EXAM or ELECT scheme employers to report PAYE information in real time from April 2014.
The direction states:
Any employer who is at the date of this Direction an excluded employer is required to deliver to HMRC returns under regulation 67B of the PAYE Regulations with effect from 6th April 2014.
To read the direction in full, follow the link below.
Requirement to report PAYE in real time from April 2014: Direction for employers
HMRC confirm real time information extension for smaller businesses
19 September 2013
HMRC has published the Statutory Instruments which confirm the extension to the temporary relaxation of the reporting rules for businesses with fewer than 50 employees.
As previously reported , following feedback from stakeholders, HMRC said they would seek to extend the reporting relaxation for smaller businesses to 5 April 2014 to tie in with the full tax year. Statutory Instrument: SI 2013/2301 - The Social Security (Contributions) (Amendment No. 4) Regulations 2013 - updated regulations for reporting PAYE information in real time will come into force on 6 October 2013. Statutory Instrument: SI 2013/2300 - The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2013 - updated regulations for reporting PAYE information in real time will come into force on 6 October 2013.
CIPP Policy News Journal
16/04/2014, Page 342 of 519
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