differentiate between deliberate and persistent non-compliers and those who might make an occasional error for whom alternative interventions are more appropriate.
HMRC is looking for feedback from individuals and businesses. The purpose of the discussion is to seek views on the policy design and any suitable possible alternatives, before consulting later on a specific proposal for reform.
The closing date for comments is 11 May 2015.
CIPP comment The Policy Team will be reviewing this document and will issue a survey to gather members’ views.
Removal of Questions and Declarations for 2014-15 and 2015-16
3 February 2015
Guidance for employers on GOV.UK has now been updated to advise that completion of the end of year checklist will not be mandatory from 6 March 2015.
As previously reported in December, the mandation for completing the “seven questions” checklist when making the final Full Payment Submission for the year will be removed from 6 March 2015. From this date HMRC will accept a final FPS or EPS for 2014-15 and 2015-16 with or without a completed checklist. Employers should still report the Final Submission for Year indicator. The guidance also points out HMRC recognise that some software developers may not be able to make the necessary amendments to their end of year products in time for the final 2014-15 submissions. HMRC advise that in cases where employers do have to complete the checklist in order to make their final submission, they should ensure that they complete it accurately. HMRC will remove these checklist items from their Basic PAYE Tools as soon as possible but this will probably not be until July 2015.
P9X - Tax codes to use from 6 April 2015
4 February 2015
HMRC has published P9X(2015) which details the tax codes employers must change, how to change them and which codes to carry forward ready for the new tax year on 6 April.
This guidance tells employers what they have to do to get ready and when to make the change to suffix L codes.
50% regulatory limit on tax codes
10 February 2015
A member has sought clarification from the Policy Team regarding the regulatory limit of 50% on tax deductions.
In the December HMRC Employer Bulletin , an item on page 7 talks about HMRC increasing the maximum amount that can be recovered through an employee’s PAYE tax code each year – known as coding out. The item goes on to say:
CIPP Policy News Journal
08/04/2015, Page 290 of 521
Made with FlippingBook - Online magazine maker