Hi! If you're new here, you might want to register for free email updates. Just use the form at the top of the sidebar. Thanks for visiting The Payroll Blog!
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.
Continue reading
Posted July 29th, 2009 | No Comments »
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.
Continue reading
Posted July 15th, 2009 | No Comments »
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.
Continue reading
Posted April 20th, 2009 | No Comments »
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.
Continue reading
Posted April 6th, 2009 | No Comments »
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.
Continue reading
Posted March 16th, 2009 | No Comments »
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
Continue reading
Posted December 22nd, 2008 | No Comments »
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.
Continue reading
Posted December 22nd, 2008 | No Comments »
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.
Continue reading
Posted October 27th, 2008 | No Comments »
The following points have been covered in earlier newsletters but, as HMRC is issuing reminders to developers, agents and employers in press releases and news items, it may be helpful to remind readers about service restrictions at the end of October.
Continue reading
Posted October 6th, 2008 | No Comments »
Regulations 42 and 46 of the Income Tax (Pay As You Earn) Regulations 2003 require employers to provide, among other information, an employee’s address when completing forms P45 and P46. The online versions of these forms require both the first and second lines of address to be completed, in addition to the postcode.
Continue reading
Posted October 6th, 2008 | No Comments »
