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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
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