Online Security - New web scam

A spam email, supposedly issued by “HMRC Online services - test@test.com”, is being circulated, stating that recipients have 1 new ALERT message, and should log into their Online Account to read the message.

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In April 2009, HMRC published for consultation draft amendment regulations that would extend the mandatory filing of year-end returns to small employers. Two sets of Regulations have now completed their Parliamentary procedures and come into force from 13 August 2009 (although most of the provisions are effective from 6 April 2010). They make the necessary changes to the PAYE Regulations and the Social Security Contributions Regulations.

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PAYE Online Services - Penalties for not filing in-year forms online

All employers (i.e. PAYE schemes) with 50 or more employees are required to file their P45 and P46 forms online. In December 2009, HMRC will begin to issue penalty warning letters to those who are not doing so.

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The Regulations that require employers to file their P14 and P35 returns and their in-year PAYE forms online currently apply only to employers with 50 or more employees. Mandatory filing will also apply to “small” employers, i.e. those with fewer than 50 employees, from April 2010, in respect of P14 and P35 returns for the 2009/10 tax year.

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Year-end Filing - Service level schedule over the tax year end

HMRC’s online systems are closed down for a period over each tax year end in order for the validations for the new tax year to be installed. The following updated information has been released by HMRC. It is subject to change and further information will be provided as it becomes available. It is does not apply to submissions made using EDI.

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Year-end Filing - Service level schedule over the tax year end

HMRC’s online systems are closed down for a period over each tax year end in order for the validations for the new tax year to be installed. The following information has been released by HMRC. It is subject to change and further information will be provided as it becomes available. It is does not apply to submissions made using EDI.

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PAYE Compliance - HMRC’s online filing guide updated

HMRC’s Guide to filing PAYE forms online and paying electronically has been updated to incorporate all of the changes that take effect from April 2009, including
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Paying PAYE tax and NICs - New option to pay by direct debit

Employers registered for PAYE Online are now able to make monthly or quarterly payments to their Accounts Office by direct debit. The facility only allows single payments to be paid in this way as the amount to be taken must be entered in advance. Direct debit is an acceptable type of electronic payment, so the payment deadline is the 22nd of the month, or the last banking day before that date if it is a weekend day or bank holiday.

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PAYE Year-End Returns - New technical guide for magnetic media Returns

HMRC has published the 2009/10 version of technical booklet CA51/52 Submitting Year End Returns on Magnetic Media. Filing P14 and P35 Returns by magnetic media is only permitted for employers (i.e. PAYE schemes) with fewer than 50 employees during or at the end of the 2009/10 tax year. It is not an acceptable method of filing Returns from those employers required to file online.

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HMRC PAYE Online Services - Restrictions to services

The service restrictions to HMRC’s own online PAYE services, as announced in earlier newsletters, have been confirmed as running from 22.00 on Tuesday, 21 October to 06.00 on Monday, 27 October.

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