Incorrect or temporary SCONs
9 December 2014
A reminder that if you operate a Contracted Out Pension Scheme and the SCON is not correct on your FPS from April next year your FPS will be rejected. The temporary number some of you may still be using will cease from April.
HMRC has confirmed at the Employer Payroll Group (EPG) that whilst they are pleased with the reduction in incorrect SCONs there are still too many.
Full details of this issue and how to ensure you avoid problems in April are at page 9 of the latest Employer Bulletin .
HMRC Employer Bulletin – December 2014
19 December 2014
HMRC have issued the December issue of their bi-monthly round-up of news for employers and their bureaux and agents.
The latest issue of the Employer Bulletin includes updates and clarification of a wide range of stories, including:
the announcements in the Autumn Statement filing and payment penalties changes to benefit in kind rules, and the new benefit charge for zero emission vans.
HMRC to proceed with changes to issuing coding notices
8 January 2015
Following the consultation on arrangements for issuing PAYE coding notices to employees and pensioners, HMRC have now decided to proceed with most of their proposed changes.
As the announcement confirms, the original proposal would have allowed HMRC to:
remove the obligation to give the employee notice of a new code notified to an employer where the employee's PAYE income is not chargeable to tax or the employee is not liable for tax on their PAYE income; delay the issue of a notice of coding to the employee for up to 30 days from the date when a notice of an amended code has been issued to the employer; and allow for the notices of coding to be issued electronically through digital channels. The government now plans to proceed with the amendments to remove the requirement to issue notices of coding to individuals where there is no liability to tax and to provide for the digital issue of notices of coding.
They are postponing the proposed amendment to delay employee notices of coding for up to 30 days at this time pending further review.
CIPP Policy News Journal
08/04/2015, Page 285 of 521
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