The Chartered Institute of Payroll Professionals
News On Line
HMRC updates: CA8421 and planned downtime Published: 23 October 2023 Emailed: 25 October 2023
HM Revenue and Customs (HMRC) has now updated the GOV.UK guidance and advised of planned downtime.
Below are the key updates for this week:
• Employer PAYE: service availability and issues - planned downtime 6:00am to 7:00pm on Sunday 19 November 2023
• Pay As You Earn (PAYE): service availability and issues - planned downtime from 6:00am to 7:00pm on Sunday 19 November 2023
• Employers PAYE (E-PAYE) for agents: service availability and issues - planned downtime from 6:00am to 7:00pm on Sunday 19 November 2023
• Find payroll software that is recognised by HMRC - the entry for one supplier has been updated
• Apply for a certificate to confirm you pay UK National Insurance when working in 2 or more countries (CA8421) - the 'What you'll need' section has been updated. The online form CA8421 has been amended, you no longer have to complete it in one go, you can now save your answers and return later
• Compliance checks: third party information notices — promoters of tax avoidance schemes — CC/FS74 - this factsheet provides information about the use of third party information notices for promoters of tax avoidance schemes (POTAS).
Back to contents
Cardiff workers underpaid in NMW breaches Published: 23 October 2023 Emailed: 25 October 2023
HM Revenue and Customs (HMRC) has reported that more than 450 workers in Cardiff were underpaid the National Minimum Wage (NMW) by £243,000, last year. Businesses failing to comply with minimum wage rules could face penalties of up to 200% of their arrears – plus having to pay the arrears owed to workers and employers may also be publicly named. HMRC is writing to more than 5,000 employers in the Cardiff area to highlight common mistakes around the NMW and National Living Wage (NLW) - offering support to help them get it right and reminding them of their legal obligation. HMRC is offering around 1,400 employers in Cardiff a free support call with one of the NMW / NLW experts. During these calls employers can discuss their minimum wage concerns and ask questions. HMRC can help identify any mistakes and, if needed, help put things right. If a business corrects the mistakes as a result of the support call, HMRC will not charge any penalties.
Marc Gill, Director of Individuals and Small Business Compliance at HMRC, said:
“We want Cardiff workers to get the pay they’re due under minimum wage rules and it’s their employers’ responsibility to ensure this happens.
“HMRC is here to support businesses to get it right. Our information and checklist will help employers pay what their workers are due and assist them in identifying any possible mistakes, so they can make sure their staff are not losing out.”
HMRC reported that the five most common causes of NMW underpayment are:
1. extra time added on to the start or end of your shift that you are not paid for:
cipp.org.uk
Page 130 of 314
Made with FlippingBook - Online magazine maker