Reporting PAYE information in real time when payments are made early at Christmas As part of the employer bulletin, HMRC are reminding employers of the permanent easement on reporting PAYE-information in real time which has been in place since 2019. Some employers pay employees early for the Christmas period. This can be for a number … Continue reading Paying early for Christmas?
Dear PAYadvice.UK, Agent Update: issue 89 is now available and contains the latest guidance and information for tax agents and advisers. This edition of Agent Update includes: •Coronavirus Job Retention Scheme •declaring coronavirus support schemes overpayments on company tax returns •Health and Social Care Levy •employers liabilities and payments for PAYE •updates to HMRC appeals processes. … Continue reading HMRC Agent Update 89 has been published (October 2021)
HMRC have issued the October 2021 Employer Bulletin, again, packed full with information. In this month’s edition of the Employer Bulletin there are updates and information on the following: PAYE Tax changes for health and social care Business Tax Account and Pay As You Earn (PAYE) for employers Reporting PAYE information in real time when … Continue reading HMRC October 2021 Employer Bulletin
The most recent ONS data show the labour market continuing to recover. The number of payroll employees showed another monthly increase, up 207,000 to a record 29.2 million in September 2021, returning to pre-coronavirus (COVID-19) pandemic (February 2020) levels. Following a period of employment growth and low unemployment, since the start of the pandemic the … Continue reading UK Labour market overview – October 2021
The HMRC Software Developer Support Team have notified two updates to the Real Time Information technical specifications and an update to the RTI data items. They provide the following: There have been two additions to the 2022-23 RTI technical pack for internet submissions on GOV.UK at RTI online internet submissions support for software developers The … Continue reading PAYE RTI 2022-23: Technical Pack updated
HMRC have issued the August 2021 Employer Bulletin, again, packed full with information. In this month’s edition of the Employer Bulletin there are updates and information on the following: UK Transition Travellers carrying cash Changes to right to work checks from 1 July 2021EU Settlement Scheme: late applications Coronavirus (COVID-19) updates and information Coronavirus Job Retention … Continue reading HMRC August 2021 Employer Bulletin
There have been a number of questions circulating about new format National Insurance Numbers identified as such on letters to individuals from HM Revenue and Customs and also on P2 tax code notifications to individuals. These ‘new numbers’ are in a different format to the traditional NINO. Have NINOs changed? Should employers use these new … Continue reading New format NINOs? No they’re Temporary Reference Numbers (TRNs) – do not use!
The Government has reduced the Gender Recognition Certificate fee to £5. The Government has delivered on its pledge to reduce the fee of applying for a Gender Recognition Certificate (GRC). In response to the consultation on the Gender Recognition Act, Minister for Women and Equalities, Liz Truss, committed to modernising the process of applying for … Continue reading Gender Recognition Certificate fee reduced
Register for payrolling benefits and expenses If your considering payrolling benefits and expenses from April 2022, they need to register. This will give time to check software capabilities and also inform employees before the start of the 2022 to 2023 tax year. Payrolling is considered to be quicker easier and more real time. It’s also … Continue reading Want to Payroll Benefits In Kind (PBIK) and not issue P11Ds anymore?
HMRC have issued the April 2021 Employer Bulletin, again, packed full with information. In this month’s edition of the Employer Bulletin there are updates and information on COVID-19 updates and information:Coronavirus Job Retention SchemeVAT deferral new payment schemeNew one-off payment of £500 to support working households receiving tax creditsExtension of filing dates for internationally mobile … Continue reading HMRC April 2021 Employer Bulletin
This article is based on parts of the HMRC Employment Status Manual ESM10019. How does a Deemed Employer operate PAYE? When the deemed employer operates PAYE, it should do this through payroll. They can add them to an existing payroll or set up a new payroll or PAYE scheme. New Deemed Employee - anything different? … Continue reading IR35/Off-Payroll Working – Operating Payroll
The latest three months to February 2021 recorded small increases in the number of payroll employees although since February 2020, the number of payroll employees has fallen by 693,000 with the largest falls seen at the start of the coronavirus (COVID-19) pandemic. Analysis by age band shows that under 25s contributed over 60% of the … Continue reading ONS UK Labour market overview: March 2021
HMRC have updated the following relating to the extended Coronavirus Job Retention Scheme (Furlough) on Wednesday 13th January 2021. Page titleChangeCheck if you can claim for your employee's wages through the Coronavirus Job Retention SchemeTo include the objection process to excuse employer claims information being publishedCalculate how much you can claim using the Coronavirus Job Retention … Continue reading Coronavirus Job Retention Scheme guidance updated
PAYadvice.UK have issued its 21.4 version of the PAYadvice Series Legislation Update 2021. This is a compilation of the confirmed changes due for 2021 for the UK, Channel Islands and the Isle of Man. The original version was made available on 7th January 2021. We believe that PAYadvice was the first organisation in the UK … Continue reading Legislation Update 2021 for payroll
The image shows the HMRC opening times for the Christmas period. There may be slight variations on some lines so please check Contact HMRC for more details before you get in touch with them. Contact HMRC PAYadvice.UK 23/12/2020
On 13th November, the Chancellor made a Treasury Direction under Section 71 and 76 of the Coronavirus Act to extend and modify the effect of the Coronavirus Job Retention Scheme. The Direction sets out that HMRC are responsible for the payment and management of amounts to be paid under the scheme. The schedule to this … Continue reading Treasury Direction in relation to the Extension of the Coronavirus Job Retention Scheme.
Dear @PAYadvice, We know that some employers pay their employees earlier than usual over the Christmas period, for example the business may close for Christmas and New Year. If you do pay early, please report your normal payment date on your Full Payment Submission (FPS). For example: if you pay on 18 December 2020 but … Continue reading RTI reporting obligations for payments made early at Christmas
Dear @PAYadvice, Please share the following message sent on behalf of the Chief Executive and Permanent Secretary – HMRC I’m writing to let you know that new Coronavirus Job Retention Scheme (CJRS) guidance is now available on GOV.UK. To check if you or your clients are eligible and to get ready to claim, go to: Claim … Continue reading Revised Coronavirus Job Retention Scheme (CJRS) guidance has been delivered today as promised
*Update* On Thursday 5th November 2030, the UK government confirmed a further extension until the end of March 2021 The Coronavirus Job Retention Scheme has been extended for a month with employees receiving 80% of their current salary for hours not worked and further economic support announced. The UK is being provided with additional financial … Continue reading Furlough Scheme Extended and Further Economic Support announced
*Update* On Thursday 5th November 2030, the UK government confirmed a further extension of CJRS until the end of March 2021 the JSS introduction is delayed. HMRC have published more details and guidance to assist employers in operating and claiming support through the new Job Support Scheme which commences from Sunday 1st November 2020. Check … Continue reading Job Support Scheme – Guidance Published (30th October 2020)
*Update* On Thursday 5th November 2030, the UK government confirmed a further extension of CJRS until the end of March 2021 the JSS introduction is delayed. Employers facing decreased demand who can claim JSS Open Employers are eligible to claim the JSS Open if: an employer with 250 or more employees on 23 September 2020 … Continue reading Job Support Scheme Open – financial impact test
National Insurance Number delays The October 2020 HMRC bulletin provides additional guidance on National Insurance requirements.Due to COVID-19, the Department for Work & Pensions (DWP) is only able to offer a National Insurance Number (NINO) service to a limited number of applicants. In order to allocate a NINO for employment purposes DWP has a legal … Continue reading No National Insurance number? So what!
Dear @PAYadvice, [The] Employer Bulletin (October 2020, Issue 86) includes all of the latest COVID-19 updates to help [employers] continue to meet [their] payroll obligations to HMRC, including recent government announcements of additional support for businesses and employees. We’ve included the latest update on both the Coronavirus Job Retention Scheme and the Job Retention Bonus, … Continue reading October 2020 HMRC Employer Bulletin
From 1st November, for the next six months, the Job Support Scheme will protect viable jobs in businesses who are facing lower demand over the winter months due to Covid-19. The Job Support Scheme is designed to protect viable jobs in businesses who are facing lower demand over the winter months due to Covid-19, to … Continue reading Job Support Scheme starts 1st November 2020
The HMRC Software Developers Support Team have issued revised RTI RIM artefacts for 2021-22 version 1.0 in the technical pack on GOV.UK, along with a document showing the changes between 2020-21 and 2021-22. A further update, to incorporate the Data Items Guide (DIG) for 2021-22, will follow. The RTI techpack is available at https://www.gov.uk/government/collections/real-time-information-online-internet-submissions-support-for-software-developers. RTI … Continue reading 2021/2022 RTI specifications issued
HMRC is to continue its risk-based approach to PAYE late filing and late payment penalties for the 2020/21 tax year. This means that late filing and late payment penalties will be considered on a risk-assessed basis and not automatically. Penalties for 2020/21 will be issued from September 2020. Support is available for Employers during the … Continue reading PAYE RTI penalties – continuation of the risk-based approach to charging penalties
The Office for National Statistics have released their latest labour market report. While some have lost their jobs, the biggest response of employers remains cutting hours rather than employment. Lower hours includes putting people onto furlough - though there is some evidence of some people returning to work. Furloughed workers are often on partial pay, … Continue reading Employment in the UK
The HMRC Operational Excellence section have confirmed the end of the Real Time Information (RTI) Earlier Year Update EYU. HMRC, Shipley by PSP(c)2019 SDST has shared the following message from specialists in HMRC’s Operational Excellence section: “We wrote you in November 2018 and March 2019 about the pilot to extend the use of the RTI … Continue reading RTI Earlier Year Updates – the end is nigh
The governments Coronavirus Job Retention Scheme announced on 20th March 2020 (with backdated options to 1st March 2020) originally indicated that employment had to commence up to 28th February 2020, excluding any new employment starters from the scheme. In an attempt to prevent (or so claimed) fraud, an extra condition of having to have been … Continue reading ‘New Starter Justice’ – left out of furlough #COVID19 #Coronavirus
HMRC have released (28th April 2020) the updated P46(Car) for use from 6th April 2020 for those employers reporting company car benefit on form P11D. For those who formally payroll benefits in kind including company cars, do not use this form but report car details on the Real Time Information, Full Payment Submission. Using the … Continue reading New P46(Car) form released
For 2020-2021 tax years onwards, you can only claim EA if your total (secondary) Class 1 National Insurance contributions (NICs) liability is below £100,000 in the tax year before the year of claim Business Sector choice errors HM Revenue and Customs checks suggest that a number of employers (or their agents/payroll administrators), may be incorrectly … Continue reading Employment Allowance – business sector choice errors
https://www.youtube.com/playlist?list=PL8EcnheDt1zhTsyhT9ak3xiXnmlvbHJJV PAYadvice.UK 24/4/2020
https://www.gov.uk/guidance/reporting-payments-in-paye-real-time-information-from-the-coronavirus-job-retention-scheme The government have issued further guidance on how and when to report RTI payments under CJRS. Follow the links for the full text. In summary: If you’re using the grant to pay wages You should pay employees on their contractual payment date so that employees receiving Universal Credit are not affected. Any grant paid … Continue reading Reporting payments under RTI for Coronavirus Job Retention Scheme
https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme [Employers] can claim for employees on any type of employment contract, including: full-timepart-timeagencyflexible or zero-hour contractsForeign nationals are eligible to be furloughed. Grants under the scheme are not counted as ‘access to public funds’, and you can furlough employees on all categories of visa. To be eligible for the grant, when on furlough, an … Continue reading CJRS Furlough – Employees you can claim for #COVID19 #coronavirus
https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme The government have added further guidance and information in preparation for the CJRS grant application opening on Monday 20th April 2020. The additional clarification and changes relate to: scheme extensionfraudclaims for employees made redundant or who stopped workingfixed term contractsagency workers And retaining records. New guidance has been published with information on holiday payemployees … Continue reading Coronavirus Job Retention Scheme – further updates 17th April 2020 – #COVID19 #coronavirus
https://www.gov.uk/guidance/work-out-80-of-your-employees-wages-to-claim-through-the-coronavirus-job-retention-scheme The government have published (late Friday 17th April 2020) guidance on grant application calculations for the Coronavirus Job Retention Scheme. Find out how to calculate 80% of your employee’s wages, National Insurance Contributions and pension contributions if you've furloughed staff due to coronavirus (COVID-19). You can claim for 80% of your employee’s wages (even … Continue reading Furlough grant claim calculation published #COVID19 #coronavirus
https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme The government have updated the guidance on Wednesday 15th April 2020 in relation to which employees and RTI data requirements. Employees you can claim for You can only claim for furloughed employees that were on your PAYE payroll on or before 19 March 2020 and which were notified to HMRC on an RTI submission … Continue reading Furlough Scheme cut-off date extended to 19th March 2020 #COVID19 #coronavirus
The Chancellor of the Exchequer is predicted to announce further changes to the Employment Allowance. A cut in the ‘job tax’. Raising the employment allowance from £3,000 to £4,000, giving millions of businesses an immediate boost. In a government policy to encourage job creation, the employment allowance allows qualifying employers to offset currently up to … Continue reading £4,000 Employment Allowance change to be announced in the Budget
HM Revenue Employment Allowance Reform Policy team confirmed (Thursday 3rd October 2019) that employers will no longer be required to calculate and report the amount of de minimis State aid value on the RTI EPS. Employers who wish to claim Employment Allowance from 6th April 2020 will need to report their business sector (RTI data … Continue reading Employment Allowance Reform – requirement for reporting de minimis State aid in Euro removed
Thursday 11th July 2019 and HM Revenue and Customs have published the governments response to the consultation along with draft regulations and TIIN etc. At the Chartered Institute of Payroll Professionals (CIPP) meeting in London, HMRC representatives outlined some of the principles of this new obligation on engagers and the potential implications on payroll operation … Continue reading Off-Payroll Working (IR35) government response published, changes going ahead for April 2020
April 2020 sees a qualifying change to the Employment Allowance. Originally introduced in April 2014 at £2,000. Many employers benefit from the increased reduction of £3,000 on the employers secondary National Insurance liability. Only one PAYE in a group of connected employers can claim the allowance. So in 2020, employers whose secondary NIC liability has … Continue reading The Employment Allowance is about to get very complicated!
UK employers entitlement to the £3,000 employment allowance is due to change from 6th April 2020. Employers with a secondary NI liability of £100k or more in the preceding tax year will no longer qualify., and they must also have a full £3k left within their industry type de minimum state aid threshold. The method … Continue reading Employment Allowance reform 2020 consultation launched