Employers can use this online form to report end-of-year expenses and benefits. It includes forms P11D and P11D(b).
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BEIS survey on recording the number of hours worked on payslips 18 April 2017
The Low Pay Commission has recommended that employers should include in their staff’s payslips the hours each worker is being paid for. The reasoning behind the recommendation is to increase transparency and information provided to workers about how their pay is calculated. Department for Business, Energy & Industrial Strategy (BEIS) is exploring the best way to implement this recommendation and has asked the CIPP to survey our members in order to understand whether this proposal will bring additional financial and administrative burdens. The survey will also aim to obtain a better estimate of the proposal’s business impacts and benefits. The survey is aimed at employers, payroll agents and software developers and will close on 28 April 2017. We know that this is a very busy time but hope that you will manage to spare the time to complete this important survey.
The Low Pay Commission made the recommendation in their Spring 2016 report.
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Withdrawal and grandfathering of ESC for sub-postmasters 24 April 2017
HMRC is allowing a ‘grandfathering’ provision until 5 April 2018 for the Extra-Statutory Concession (ESC) on the remuneration of sub-postmasters, which has been withdrawn from 6 April 2017.
In November 2015 HMRC announced that the ESC on the remuneration of sub-postmasters set out at BIM 66301 would be withdrawn from 6 April 2017 . However, a number of respondents to the call for evidence asked for more time ahead of withdrawal. HMRC has considered this and will allow a 1 year ‘grandfathering’ provision . This means that those currently using the concession can continue to do so for a further year, until 5 April 2018, however no new users can now take advantage of the concessionary treatment. The concession provides that where a retail trade is carried on from the same premises as the sub-post office and a sub-postmaster receives remuneration as an office holder from the Post Office, this income can be treated as a trade receipt. Following the withdrawal of the concession such sums will be taxed at source under the employment income rules.
Further information can be provided to sub-postmasters affected by this withdrawal. Such requests for advice should be sent to sean.rath@hmrc.gsi.gov.uk .
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Getting payroll information right 2 May 2017
Are you taking on staff and running a payroll? Get help here from HMRC through online guides and webinars.
HMRC run live webinars to show new employers how to provide them with accurate payroll information. The next webinar is from 10am to 11am on 18 May; to register, click here .
The Chartered Institute of Payroll Professionals
Policy News Journal
cipp.org.uk
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