guidance at this late stage whilst welcomed will need to be worked through for solutions to be developed for each payroll software product.
HMRC guidance to software developers also suggests that where multiple SCONs are in operation for an employee there will only be space for a single SCON to be submitted. In this case HMRC guidance states that the most prominent number in use should be selected. Be aware that it is highly likely that all software will by now have designed their solutions for this issue for 2014 and we are aware of at least one software product that will select a SCON on a random basis. We recommend that you spend time familiarising yourself with your software updates as they come through to you to know how your software works, in the event that this requirement impacts on your processes.
RTI guidance updated for mandatory SCON field
10 January 2014
HMRC has updated the RTI guidance section What payroll information to report , to reflect the SCON, where required, as a mandatory field.
The next issue of HMRC’s Employer Bulletin is due to be published on 3 February and this will include information regarding the temporary SCON and where guidance can be located if you have more than one SCON to report.
PAYE details for 2013-14: tax month 8
21 January 2014
HMRC's Business Tax Dashboard is not showing the correct payment position for tax month 8 for some PAYE schemes.
HMRC has published the following information on their website:
HMRC's Business Tax Dashboard is not showing the correct payment position for tax month 8 for some PAYE schemes. Therefore, some customers may notice that payments made to HMRC between 21 November 2013 and 16 January 2014 are not showing correctly on the Dashboard. HMRC is currently investigating the number of records affected by this error. This arose because of an IT change made to HMRC's systems on 21 November 2013 that was corrected on 16 January 2014 to stop any re-occurrence. HMRC wants to reassure employers that they will not be pursuing any apparent debt relating to this issue.
HMRC will be correcting the data for the affected schemes over the next few weeks, so if you believe that you are affected by this issue you do not need to contact them.
HMRC apologises for inconvenience caused by this issue.
The CIPP lobbies HMRC to delay RTI penalty regime
24 January 2014
The CIPP has taken the opportunity to lobby HMRC to delay the RTI penalty regime which is due to come into force from April 2014.
The CIPP has responded to the draft Statutory Instruments making amendments to the Income Tax (Pay As You Earn) Regulations 2003 (the 2003 Regulations) and The Social Security (Contributions) Regulations 2001 (the SSCR 2001). These draft regulations are in
CIPP Policy News Journal
16/04/2014, Page 353 of 519
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