Policy News Journal - 2013-14

HMRC apologises for inconvenience caused by this issue.

PAYE details for 2013-14: tax month 9 and 10

30 January 2014

HMRC's Business Tax Dashboard is not showing the correct liability position for tax months 9 and 10 for some PAYE schemes.

HMRC has published the following message on their What's New page:

HMRC's Business Tax Dashboard is not showing the correct liability position for tax months 9 and 10 for some PAYE schemes.

Some customers may notice that the Business Tax Dashboard shows them owing more tax for those months than they were expecting.

This issue arises where:

 employee leaver details relating to the 2012-13 tax year or earlier have been incorrectly included on any Full Payment Submissions (FPS) submitted this tax year  live payment data in respect of the same employee is included on a subsequent FPS.

In these circumstances, HMRC's systems create a new employment on the employer’s record resulting in a duplicated month 9 and 10 charge.

Employers and their agents do not need to take any action - HMRC are identifying the affected cases and will aim to correct them by 10 February 2014.

HMRC would like to remind employers and their agents not to include previous year leaver details on forms FPS when they are submitted. Further guidance can be found in HMRC's guide When an employee leaves, retires or is made redundant .

HMRC is sorry for any inconvenience this causes for employers and their agents.

HMRC publishes its report into the migration to RTI

4 February

HMRC has published its research report into the main migration to RTI that took place from April 2013.

The aim of this research was to measure and provide insights into employers’ experience of migrating to RTI, and the benefits and burdens of RTI compared with the previous PAYE system. The research was undertaken around five or six months after the main migration took place in April 2013.

The report is lengthy at 94 pages and highlights positive and negative experiences of the move to RTI.

You can read the report on HMRC’s website .

HMRC Real time information update

10 February 2014

CIPP Policy News Journal

16/04/2014, Page 356 of 519

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