Top rate 46%
code SD2
The Scottish income tax rates and thresholds are subject to Scottish parliamentary approval. Should approval not be obtained, we will inform you of any further changes before 6 April 2018.
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NICs guidance for software developers tax year 2018-19 3 January 2017
The 2018-19 version of the National Insurance contributions guidance for software developers has been made available.
This guidance will be published on GOV.UK shortly; in the interim the guidance can be accessed below.
NICs guidance for software developers tax year 2018-19
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Minor corrections to draft P11D(b) 4 January 2017
A couple of minor cosmetic changes have been made to the 2017-18 P11D(b).
HMRC’s Software Developers Support Team (SDST) has provided an update saying that the previous version 1.0 contained an erroneous bracket in section 1, and the positioning of the wording ‘Don’t fill this in if you’re making an adjustment in Section 4’ at ‘Class 1A NICs payable’ in section 1 was incorrect.
Version 2.0 addresses these issues, and can be accessed below.
P11D(b) manual (2018) v2.0
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Software developers - payroll test data 2018-19 8 January 2017
HMRC’s Software Developers Support Team (SDST) has provided an update on some changes affecting payroll examples (payroll test data) and the Recognition process.
“ Example data
HMRC has previously published example data which some developers have used in testing the tax and National Insurance calculations in their payroll products. Based on usage figures for the 2017-18 example data for tax and NI, it has been decided that example data will not be provided for the tax year 2018-19. The 2017-18 data will remain on GOV.UK for reference.
Recognition
For Recognition, both for PAYE and for Expenses and Benefits submissions, we will shortly be publishing revised processes which will be simpler and quicker for developers who have previously obtained Internet Recognition for their payroll products. We will be providing developers with more details on this in the coming weeks.”
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The Chartered Institute of Payroll Professionals
Policy News Journal
cipp.org.uk
Page 364 of 516
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