HMRC has updated its guidance about late reporting on GOV.UK 13 June 2017
HMRC has updated its guidance What happens if you don't report payroll information on time .
The sections 'If you get a penalty' and 'Estimating what you owe' have been updated to include information for employers about late/non filing PAYE penalties, specified charges, inaccurate reports and how to avoid penalties in future.
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Draft P60 2017-18 published for Software Developers 16 June 2017
Pages on GOV.UK that hold approved versions of form P60 has been updated to include the version for the 2017-18 tax year.
The draft form has been published as part of the section on PAYE Online: Support for Software developers and aims to help software developers as they design and build payroll software.
Whilst updates have also been published for Draft P11D and P11D(b) forms they don’t yet include the version we are all waiting for i.e. for the 2017-18 tax year. Indeed the latest publication appears only to include an update relating to the 2015-16 tax year.
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Approved professional organisations and learned societies 16 June 2017
What do the Royal Zoological Society of Scotland the Hansard Society for Parliamentary Government and the Chartered Institute of Payroll Professionals all have in common?
They are all in the latest published guidance of Approved professional organisations and learned societies published by HMRC which lists the professional bodies and learned societies with tax-deductible fees (also known as List 3).
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Intermediaries
Off-payroll working and the collection of student loans 10 April 2017
HMRC systems currently have no way of recognising where an individual who is detailed on the FPS is an employee or a worker caught by IR35.
From 6 April a new responsibility will be placed on:
• • •
Public authorities who hire off-payroll contractors
Agencies and third parties who supply contractors to the public sector
Contractors who provide their services to a public authority through an intermediary.
The Chartered Institute of Payroll Professionals
Policy News Journal
cipp.org.uk
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