date an employee first started working for them, or the employer did not include the start date when they reported their first payment on an FPS, the employer should update their payroll records to reflect the correct start date. The employer must not, however, report the corrected or known start date on the next FPS to HMRC as this will result in a duplication of the employee's record on HMRC's systems and the possible issue of an incorrect code number.
Those operating payroll should check with their software provider on what and how the software will work with amended dates.
HMRC publish report on reconciling 2013-14 PAYE charges
27 September 2013
HMRC has published a report into the findings from an analysis of disputed PAYE charges.
On 12 August 2013 HMRC published Real Time Information - reconciling PAYE charges where they explained that they had received feedback that some PAYE schemes have experienced difficulties in reconciling the difference between the tax HMRC say is due, and the tax the customer thinks is due and that they had set up a dedicated team to identify the cause of these discrepancies.
This report sets out the team’s findings from an analysis undertaken between July and September 2013.
Real Time Information and Exam and Elect scheme employers
1 October 2013
From today, HMRC will be sending letters to all those employers who are running Exam or Electoral schemes to tell them that from April 2014:
1. They must begin operating PAYE in real time and 2. They must begin operating standard PAYE
This applies to around 450 Exam scheme employers and approximately 50 Elect schemes and follows on from the publication of the Direction requiring Exam or Elect scheme employers to report PAYE information in real time from 6 April 2014.
Download Direction for Exam or Elect scheme employers to report PAYE information in real time from 6 April 2014
The letters explain what the employers will need to do to get ready to report and the changes that operating standard PAYE will bring.
Accompanying the letters are:
A helpsheet for getting ready to report PAYE in real time; and A formal notice of HMRC's intention to terminate the current special PAYE operating arrangements for Electoral and Exam schemes. The notice also contains more information about HMRC's review of the current PAYE arrangements for these two schemes.
Real time information guidance updated
15 October 2013
HMRC has published updated guidance on charge calculation and paying HMRC.
CIPP Policy News Journal
16/04/2014, Page 344 of 519
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