HMRC has published helpbooks for the tax year 2015-16 on GOV.UK including CWG2, CWG5, CA33, CA38, CA39, CA40, CA41, CA42, CA44, 480, SL3, E17 and taxable pay tables.
Links to helpbooks below or visit GOV.UK
CWG2: Further guide to PAYE and National Insurance contributions CWG5: Class 1A National Insurance contributions on benefits in kind CA33: Class 1A National Insurance contributions on car and fuel benefits CA38: National Insurance contributions tables A, J M and Z CA39: Contracted-out salary related pension schemes CA40: Employees allowed to pay their own National Insurance
CA41: National Insurance contributions tables B and C CA42: Foreign-going mariners and deep-sea fishermen CA44: National Insurance for company directors 480: Expenses and benefits - a tax guide
SL3: Student Loan deduction tables E17: Collection of Student Loans Taxable pay tables: Calculator method Tables A: Pay adjustment tables Taxable pay tables: Manual method
Payment dates
3 March 2015
With the new tax year falling over Easter we have a timely refresher on payment dates from HMRC’s recently published Employer Bulletin .
Paying employees
When is a payment made for PAYE purposes?
Although Real Time information (RTI) has not changed when a payment is made, it is more important than ever to understand when a payment is made for PAYE purposes, what date should be included on your Full Payment Submission (FPS) and when the return should be sent.
The law says that for PAYE purposes, a payment is treated as made the earlier of,
The time when the payment is made The time when the person becomes entitled to the payment.
The intention behind the legislation is to ensure that PAYE is operated at the right time and in the correct tax year.
If the tax rate goes down, as happened when the additional rate was reduced from 50% to 45%, PAYE is still operated following these two rules. So the employee cannot ask to be paid in the later tax year and pay less tax, if they were legally entitled to be paid in the earlier one.
What date should go on the Full Payment Submission (Payment date: Data Item 43)?
The payment date on the FPS should be the employee’s regular payday. For most employees this will be the date the employee is entitled to be paid and when they actually do get paid.
CIPP Policy News Journal
08/04/2015, Page 293 of 521
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