HMRC Annual Guidance Publications - 2008/09 Helpbooks and other guidance available

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7 February 2008

The Employer CD-ROM for 2008/09 will be sent out to all employers during February. However, the following 2008/09-specific booklets may already be ordered or downloaded from HMRC's website:

• PAYE Helpbooks E11, E12 and E13
  
  
• NICs Tables CA38, CA39, CA41, CA42 and CA43
  
  
• Tax Tables B to D, Manual and Calculator methods
  
  
• CWG5 Class 1A NICs on benefits in kind
  
  
• CWG2 Employer Further Guide to PAYE and NICs
  
  
• 480 Expenses & Benefits. A Tax Guide
  
  
• 490 Employee Travel - A Tax and NIC Guide for employers
  
  
• CA33 Manual on Class 1A NIC on Cars and Fuel
  
  
• CA44 Employer Manual on NICs for Company Directors
  
  
• SSP/SMP/SPP/SAP Helpbooks E14, E15 and E16
  
  
• Helpbook E17 Employer Guide to the Collection of Student Loans

The following changes to the 2008/09 printed guidance should be noted:

• The information contained in the supplements to the E14, E15 and E16 booklets has been merged with the Helpbooks themselves.
  
  
• Some doubt appears to have crept into the plans to make online filing of year-end forms mandatory for small employers from 2009/10. The instructions now say "under Government proposals..." instead of "the date by which you must file online..." (CWG2, page 3)
  
  
• When a "term certain" pension from a registered scheme continues to paid following the death of the pensioner, it continues to be taxable income, with details reported on the P14. If the pension is paid to a new beneficiary, normal rules for pension payments apply. If the pension is paid to a personal representative, trustee or other third party, it is taxed using code BR but no P46 is required. In all cases the details are reported on form P14. (CWG2, page 22)
  
  
• If a woman wishes to give up her right to pay reduced-rate contributions, she may complete form CF9 (if she is a married woman) or CF9A (if she is a widow). (CWG2, page 60)

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