Policy News Journal - 2017-18

SDST know that many software developers schedule maintenance upgrades to their products each October, and they have ensured that the new Live Endpoint will be available in time for then. For those aiming to make the changes sooner SDST apologise for any inconvenience the move to 18 September 2017 may cause.

SDST has already provided a Test Environment to enable you to test your products to ensure they are configured correctly and would encourage you all to begin to do this as soon as possible.

If you have any questions or concerns, please get in touch and you will be provided with any support you need.

HMRC’s Software Developers Support Team can be contacted by email at sdsteam@hmrc.gsi.gov.uk .

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RTI Internet technical pack for 2018/19 (and 2017/18 EYU) 16 August 2017

The 2018/19 RTI technical pack for internet submissions is now available on GOV.UK , along with the specifications for the 2017/18 EYU message.

HMRC’s Software Developers Support Team (SDST) has said that the Local Test Service (LTS) will be updated on 18 September to allow software developers to test these messages; the online test services (TPVS, External Test Service and VSIPS) will be updated on 26 September.

This is the first iteration of the 2018/19 FPS message, a further change is planned to support reporting of the Plan Type in use when including a student loan repayment in the pay period (data item 67) on the FPS.

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Specification for employer substitute forms P60 18 August 2017

The Specifications for substitute forms P60: RD1 guide has been made available for employers and software developers who design employer substitute forms P60.

The guide provides information on how to design substitute forms P60, ‘End of Year Certificate’ which employers may use instead of the official form provided by HMRC. It also includes information on how to adapt substitute form P60 for a pension fund scheme.

This revised edition applies for the tax year 2017 to 2018.

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PAYE settlement agreements - threshold change for Scottish rate tax payers and simplification 23 August 2017

For PAYE settlement agreements relating to the tax year beginning 6 April 2017 employers must take into account the different threshold for Scottish Income Tax.

PAYE settlements agreements (PSA) allow employers to agree with HMRC that they will pay one payment, on behalf of their employees, that will cover all tax and NICs that fall due on agreed small or irregular taxable expenses and benefits – subject to them meeting relevant criteria.

For the 2017-18 tax year, the higher rate threshold for Scottish rate tax payers is different to the threshold for the rest of the UK.

The Chartered Institute of Payroll Professionals

Policy News Journal

cipp.org.uk

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