1 May 2008

Payroll deadlines during the next month

HMRC Employer CD-ROM: Calculating student loan deductions using the P11 Calculator

Booklet E16 Statutory Adoption Pay and Leave: Errors in date Tables

P35 Employer Annual Return: Question 6 continues to cause confusion

Employer FAQ - Time off for Members of the Reserve Forces

24 April 2008

Payroll deadlines during the next month

Payrolling of Benefits and Expenses: Initial feedback from consultation

Employer FAQ - PAYE Records

17 April 2008

Payroll deadlines during the next month

Starter Pension Information: Temporary problem with online PENNOT form

Payroll Test Data: Further data for 2008/09 calculations published

Employer CD-ROM: New guidance on using the P11 calculator

When an Employee Dies: HMRC clarifies procedures

Magistrates' Allowances: Financial loss allowances from May 2008

Employer FAQ - Taxable Value of Benefits

10 April 2008

Payroll deadlines during the next month

Northern Ireland Agricultural Wages: Wages Board confirms new minimum wage rates

Taxation of Employment Income: New HMRC guidance on various matters

PAYE Procedures from 18 May 2008: Guidance on implementing Budget changes

Professional Fees: Clarification of tax and NICs rules

Employer FAQ - Subscriptions and Membership Fees

Employer FAQ - Directors' National Insurance Contributions

3 April 2008

Payroll deadlines during the next month

2007/08 Year End Returns: Online filing restrictions over the tax year end

Professional Fees: Social care workers added to the list of health professionals

Employer FAQ - Directors' National Insurance Contributions

27 March 2008

Payroll deadlines during the next month

Amendments to PAYE Regulations: New powers to recover tax liabilities from employee instead of employer

Payroll Test Data: Data for 2008/09 calculations published

Health Screening and Medical Check-ups: Review of exemption from tax liabilities

Scotland Bankruptcy and Diligence Reforms: Changes to arrestments introduced from 1 April 2008

Payrolling of Benefits and Expenses: Results of IPP survey

Employer FAQ - Directors' National Insurance Contributions

Republic of Ireland
Publication of the Employment Law Compliance Bill 2008: Launch of major new Employment Rights framework

20 March 2008

Payroll deadlines during the next month

2008 Budget: Car taxes overshadow employment taxes

Tax Relief on Business Related Expenses: Whether incurred exclusively and necessarily in the performance of duties

Payments to the Accounts Office: Penalty regime for unpaid Class 1 NICs and Student loan deductions

2007/08 Year End Returns: Online filing restrictions over the tax year end

P46 Reporting Requirements: Employees earning between the lower earnings limit and the earnings threshold

HMRC's PAYE Online Facilities: HMRC's PAYE Online Facilities

Foreign Nationals Working in the UK: New form P46(Expat) for April 2009

Employer Helpbooks E10 and E12: Corrections made to payment dates

Local Income Tax for Scotland: Scottish government consults on abolition of council tax

Sex Discrimination on the Grounds of Pregnancy or Maternity Leave: Employment Benefits During Ordinary and Additional Maternity Leave

Employer FAQ - Rates and Thresholds for 2008/09

Employer FAQ - Rates and Thresholds for earlier years

13 March 2008

Payroll deadlines during the next month

2008 Budget Summary

Employment Benefits During Additional Maternity Leave: Changes planned to align entitlements during Ordinary and Additional leave

Unlawful Deductions from Wages: Whether a commission payment can later be recovered from wages

Employment Protection During Pregnancy: When a women undergoing fertility treatment is viewed as being pregnant

Tax Relief on Business Related Expenses: Whether incurred exclusively and necessarily in the performance of duties

National Minimum Wage Increases from October 2008: Government accepts most recommendations of the Low Pay Commission

PAYE Procedures for Students: HMRC consults on changes to P38(S) procedures for student employees

Payments to the Accounts Office: Penalty regime for unpaid Class 1 NICs and Student loan deductions

Benchmark Scale Rates: Paying accommodation and subsistence expenses for travel outside of the UK

2007/08 Year End Returns: Online filing restrictions over the tax year end

Official Interest Rate for Calculating Tax Due on Beneficial Loans: Rate frozen for 2008/09

Online P6 Tax Code Notice: Misleading instructions on some Notices

Preventing Illegal Working: Comprehensive guidance published on the new rules and procedures

Employer FAQ - National Insurance Numbers

Republic of Ireland
Double Taxation Agreements: Agreement reached with Vietnam

6 March 2008

No news this week.

28 February 2008

No news this week.

21 February 2008

Payroll deadlines during the next month

Employment Status of Agency Workers: Appeal Court criticises legal advisers and representatives

Additional Paternity Leave and Pay: Government responds to consultation feedback

Pensions Earnings Cap and the Transitional Period: Pensions cap figure for 2008/09 announced

Employer Annual CD-ROM: HMRC continues to provide computerised payroll facilities for small employers

Student Loan Deductions: Clarification of new start and stop procedures

A4 Version of Form P45: Adjustments to initial procedures and specifications

Agency Workers and Equal Treatment: Private members' Bill seeks to provide employment rights equivalent to direct workers

Employer FAQ - Completing Form P45 for a Leaver

Isle of Man
Interest and Repayment Supplements: New rates from 6 March 2008

14 February 2008

No news this week.

7 February 2008

Payroll deadlines during the next month

Budget 2008: Date for Statement announced

Prevention of Illegal Working: Final version of Codes of Practice published

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

Employer FAQ - National Insurance Numbers

31 January 2008

Payroll deadlines during the next month

Online Filing for 2007/08 Year End: Live returns, test returns and messages

A4 Version of Form P45: First procedures and specifications provided by HMRC

National Insurance Numbers: Correcting employer records

Tax Tables for 2008/09: Removal of the Starting Rate from 6 April 2008

Payments to the Accounts Office: Changes to the P30B payslip

Paid Holiday Leave During Sickness Absence: Holiday accrues during long term sick leave, according to Advocate General

Agricultural Wages in Northern Ireland: Increases to rates proposed for April 2008

Protecting Personal Data: Marks & Spencer issued with enforcement notice

Employer FAQ - Completing Form P45 for a Leaver

24 January 2008

Payroll deadlines during the next month

Residence and Domicile Review: Days of arrival and departure to count toward residence status

Preventing Illegal Working: Summary guidance published on the new rules and procedures

Employer FAQ - Pay Periods and Earnings Periods

17 January 2008

Payroll deadlines during the next month

Employment Status: Special Commissioner rejects HMRC's status assessment

Penalties Reform: Consultation on extending new penalty regime to other taxes

Compliance Checks: Consultation on HMRC's new approach to compliance checks

Payments, Repayments and Debts: Consultation on consistent tax collection practices

Employer FAQ - Reporting the Provision of Living Accommodation

10 January 2008

Payroll deadlines during the next month

Transport Home - Late Night Working: HMRC clarifies circumstances in which the tax exemption applies

Payroll Standard and Accreditation: HMRC publishes version 8 of the Payroll Standard

Interest Rates for Late and Overpaid Taxes: Increase effective 6 January 2008

HMRC's Employer CD-ROM 2008: Further "payroll" facilities added for the 2007/08 year end

Employer FAQ - Transport home after late night working

3 January 2008

Payroll deadlines during the next month

Redundancy Pay, Guarantee Payments and Tribunal Awards: Annual review of payments and limits

Statutory Sick Pay: New form SSP1 and social security benefit linking

Expenses and Benefits Reporting: Consultation on abolishing forms P11D and P9D

Employer Financed Retirement Benefits Schemes: List of benefits excluded from tax charge extended

Employer FAQ - Employer Financed Retirement Benefit Scheme

Republic of Ireland
Earnings Limit on Tax Relieved Contributions: Increase announced for 2008

20 December 2007

Payroll deadlines during the next month

Employer FAQ - Childcare Vouchers

Republic of Ireland
PRSI Contribution Rates: Rates and user guide for 2008 published

13 December 2007

Payroll deadlines during the next month

New Employment Bill Published: Strengthening the minimum wage and new dispute resolution procedures

Statutory Payment Rates: Statutory Sick Pay rate for 2008/09

Statutory Payment Rates: Statutory Maternity etc. Pay rates for 2008/09

Money Laundering Regulations: Relevance to payroll service providers

Jersey
Income Tax Instalment System: Default effective rate increases for 2008

6 December 2007

Payroll deadlines during the next month

Advisory fuel rates for company cars: New rates apply from 1 January 2008

Developers' Corner: Payroll test data for 2008/09 published

Employer FAQ - Childcare Benefits

Isle of Man
Written Statement of Terms and Conditions: Employee's rights strengthened

Republic of Ireland
New Service for Employers: Single point of contact for all queries

29 November 2007

Payroll deadlines during the next month

Preventing Illegal Working: New measures include fines and prison sentences

Filing of PAYE In-year Returns: HMRC clarifies further issues

Employer FAQ - Form P38(S) and Student Employees

22 November 2007

Payroll deadlines during the next month

Double Taxation Conventions: Agreement signed with Slovenia and Moldova

Contracting-out and the State Second Pension: New NICs recording requirement from April 2009

Employer FAQ - Employer-Contracted Childcare

15 November 2007

Payroll deadlines during the next month

Tax Rates and Thresholds: Implementation date for the 2008/09 changes

EU Services Directive: Consultation period on implementing the Directive in the UK

Double Taxation Convention: Protocol on Agreement with New Zealand

Electronic Filing: Record employer submissions for 2006/07 year end

Employer FAQ - PAYE Procedures for Part-time Employees


Republic of Ireland
Form P35L Employee Listing: Guidance on reporting Medical Insurance

8 November 2007

Payroll deadlines during the next month

New Agricultural Minimum Wages for Northern Ireland: Increases in rates and holiday entitlements from 1 October 2007

Double Taxation Conventions: New treaty with Saudi Arabia signed by parties

Tax Avoidance Schemes: Increased penalties for failure to comply with disclosure rules

Employer FAQ - "Keeping in Touch" Days


Isle of Man
Double Taxation Agreements: Agreements signed with seven Nordic countries


Republic of Ireland
Social Security Agreements: New agreement with Republic of Korea signed

1 November 2007

Payroll deadlines during the next month

Review of Statutory Sick Pay: Only minor improvements recommended

Car Benefit Charge: New reduction for bioethanol cars

Payroll Consultation Panel: Minutes of latest meeting published

Employer FAQ - Benefits Provided During Maternity and Adoption Leave

25 October 2007

Payroll deadlines during the next month

Author's Note

Pre-Budget Report: Headline announcements

Annual Uprating of PAYE, NICs and related thresholds: Thresholds to increase by around 4% from April 2008

Contracting-out and the State Second Pension: New NICs recording requirement from April 2009

Removal of NICs exemption for holiday pay schemes: NICs savings for employers and employees removed from 30 October 2007

Alignment of PAYE and NICs: No cumulative collection of NICs but consultation on benefits and expenses

Car Fuel Benefit Charge: 17% increase from April 2008

Filing of PAYE In-year Returns: Clarification from new Regulations

Agency Workers and Statutory Sick Pay: Government intends to provide entitlement to SSP

Health Screening and Medical Check-ups: Review of exemption from tax liabilities

Additional Paternity Leave and Pay: Confirmation of when the new paternity rights will not be introduced

Employment Benefits During Additional Maternity Leave: Changes planned to align entitlements during Ordinary and Additional leave

Employer FAQ - Deductions From Pay


Jersey

Minimum Wage: Increases agreed for April 2008

25 October 2007

CEO of Basda warns of electronic filing problems (video).

18 October 2007

Payroll deadlines during the next month

No UK news items this week

11 October 2007

Payroll deadlines during the next month

Pre-Budget Statement: Headline announcements

New Statutory Holiday Pay Entitlements: Acas publishes updated guidance

National Minimum Wage in the Hotel Sector: DBERR publishes guidance for both employers and workers

2006/07 Payroll Year-End Returns: Some penalty notices issued in error

Reporting Car and Fuel Benefits: Error identified in booklet CA33(2007)

CIS Monthly Returns: Penalties to be imposed for late returns from October

P11D and MARORS Returns for 2007/08: Magnetic media technical specification published

In-year Online Filing: HMRC provides further guidance

End-of-Year Online Filing: Errors in 2006/07 returns

P38(S) Student Employees: Relaxation in rules for obtaining information from students

Filing Timetable for Forms P45 and P46: HMRC clarifies PAYE procedures for starters

Employer FAQ - Filing Timetable for Forms P45 and P46

4 October 2007

Payroll deadlines during the next month

No UK news items this week

27 September 2007

Payroll deadlines during the next month

No UK news items this week

Employer FAQ - Week 53 This Year?

20 September 2007

Payroll deadlines during the next month

Employer FAQ - Casual Workers


Isle of Man

Online Submission of Company Tax Returns: Enhanced online services launched

Republic of Ireland

Mandatory electronic filing and payments: Revenue to start consulting on mandatory electronic filing of tax returns and payments

13 September 2007

Payroll deadlines during the next month

HMRC Podcasts: Two new interviews released

Employer FAQ - Applying the P45 Tax Code


Guernsey

Benefit and Contribution Rates for 2008: Large contribution increases for high earners and employers

6 September 2007

Payroll deadlines during the next month

Mandatory Electronic Filing and Payments: Date announced for employer size allocation

Construction Industry Scheme: Guidance on completing the monthly return

Managed Service Companies: HMRC takes first steps to monitor compliance

National Minimum Wage: Employer fined under first criminal prosecution

Data Protection: Determining what is personal data

Employer FAQ - Medical Check-ups and Eyesight Tests

30 August 2007

Payroll deadlines during the next month

Employer FAQ - Pool Cars and Vans

23 August 2007

Payroll deadlines during the next month

Regulation and Business Advice: The role of government and the role of advisers

Payments to Employees Attending Full-Time Education Courses: Tax and NICs exemption limit increases for 2007/08 academic year

VAT Incurred on the Provision of Home Computers: HMRC changes its VAT recovery policy

Double Taxation Conventions: Agreement between the UK and Macedonia comes into force

Employer FAQ - Private Use Payments for a Company Car

16 August 2007

Payroll deadlines during the next month

Interest Rates for Late and Overpaid Taxes: Increase effective 6 August 2007

National Minimum Wage: Regulations introduce new rates and new exemptions

Flexible Working Rights: Definition of "adopter" broadened

Employer FAQ - Electronic P60s

9 August 2007

Payroll deadlines during the next month

Employee Car Ownership Schemes: New tax and NICs guidance from HMRC

Employer FAQ - Juror Financial Loss Allowances

2 August 2007

Payroll deadlines during the next month

Businesses Affected by Floods: HMRC to waive interest and surcharges of late tax

Double Taxation Conventions: Programme of work to March 2008

Finance Act 2007: Provisions start to come into force

Additional Annual Leave: Regulations in force from 1 October 2007

Pensions Act 2007: Framework for further pensions reform in place

Developers' Corner: PAYE Online for Employers: End of Year 2008/2009

Health Screening and Medical Check-ups: Formal exemption from tax liabilities

P11D Expenses and Benefits Return: Changes to form for 2007/08

Payments to the Account Office: Facility to notify a nil payment

Deduction from Earnings Orders: New calculation specification

Employer FAQ - Filing Timetable for Forms P45 and P46

26 July 2007

Payroll deadlines during the next month

Employment Status and IR35 Legislation: Commissioners uphold HMRC decision

New Statutory Holiday Entitlements in Northern Ireland: Initial scheme to be the same as the rest of the UK

Employer FAQ - Statutory Payments and Bank Holidays

19 July 2007

Payroll deadlines during the next month

Developers' Corner: Payroll Quality Standard for 2008/09

Time Off for Public Duties: Adjustment to the time off rights in Scotland

Employer FAQ - Small Employers' Relief Scheme

Republic of Ireland:

Revenue On-Line Service: Latest enhancements to the service

12 July 2007

Payroll deadlines during the next month

Agency Workers and Statutory Sick Pay: Court of Appeal confirms no entitlement for short-term agency workers

Double Taxation Agreement: Agreement on the avoidance of double taxation with the Faroes

Double Taxation Agreement: Agreement on the avoidance of double taxation with Switzerland

Advisory fuel rates for company cars: New rates apply from 1 August 2007

Deduction from Earnings Orders: External debt collection agencies

Employer FAQ - Taxation of Computers

Isle of Man:

Minimum Wage: Proposal to increase by 3.7% from October 2007