“To ensure a consistent approach, and to safeguard employees from excessive deductions from their pay, HMRC is extending the ‘legislative 50 per cent overriding limit’ to include all tax codes, and not just K codes. This limits any deductions to a maximum of 50 per cent of an employee’s relevant pay.” Specification for PAYE tax table routines v13 issued October 2014 page 5 confirms that amendments have been included to take into account the change to the 50% overriding Regulatory limit which previously only applied to K codes. From 6 April 2015 the 50% overriding Regulatory limit will be extended to all tax codes.
We look forward to seeing updated guidance on the subject in the Employers Further Guide to PAYE and NICs CWG2 (2015) when it is published shortly.
For further detail of the consultation ‘How to improve HMRC’s collection of debt: coding out’ and the subsequent government consultation response which was issued in February 2014 please follow the links.
Thank you to member Alex Rowson for his assistance with this matter.
HMRC online Penalty Appeal Process - customer feedback survey
11 February 2015
HMRC, together with stakeholders of the EPG RTI sub-group have produced a survey which looks to gather the views of employers and agents who have used the online appeals service. If you have used the HMRC Penalty & Appeals Service please share your views and experiences by going to the Automatic Penalty Appeal Process Survey . This survey is completely anonymous and should take approximately 5 - 10 minutes of your time.
Thank you for feeding back to the Automatic Penalty Appeal Process Survey .
New redundancy pay rates from 6 April 2015
16 February 2015
The new rates, due to come in to force on 6 April 2015, will see an increase to the weekly rate of Statutory Redundancy Pay from £464 to £475.
The Employment Rights (Increase of Limits) order 2015 was laid before Parliament on 13 February 2015.
The limit on the amount of compensatory award for unfair dismissal also sees an increase from £76,574 to £78,335. The daily guaranteed payment will increase from £25 to £26.
HMRC Employer Bulletin – February 2015
16 February 2015
HMRC have issued the February edition of their bi-monthly round-up of payroll 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. This is a particularly important update to read as it contains details of the many
CIPP Policy News Journal
08/04/2015, Page 291 of 521
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