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Question 6 in the Part 3 – Checklist section of the P35 Employer Annual Return is poorly worded and confusing. There are two parts to the question: Continue reading


PAYE Procedures - Tax code changes

From the start of the 2010/11 tax year, the way in which tax codes D0 and NT must be applied when issued on coding notices P6 or P9 is changing. If the coding notice states that the employee’s tax code should be
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PAYE Procedures - Additional guidance for pension and annuity payers

In January 2009, HMRC published an online guide for pension and annuity payers, to supplement the information provided in the CWG2 Employer Further Guide to PAYE and NICs. The document has been updated and reissued.

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PAYE Procedures - Old-style P45s issued during 2008/09

The November 2007 issue of Notes for Payroll Software Developers stated that, when the new-style P45s come into use, any old-style P45s issued to leavers prior to 6 April 2009 and given to a new employer after that date will only be accepted by HMRC if the starting date is on or before 18 May 2009.

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Payments to HMRC - Changes to banking arrangements during 2009

We reported in February the statement published by HMRC about the new Accounts Office sort codes and account numbers that should be used to make monthly and quarterly payments of PAYE tax and NICs from 6 April 2009. The details have now been issued in the Payments section of HMRC’s website. For the time being, payments made to the old accounts will still be accepted.

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HMRC issued the following announcement on 20 March:

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The following changes have been made to the Income Tax (Pay As You Earn) Regulations 2003, most of which have already been announced. Continue reading


Payments to HMRC - Changes to banking arrangements during 2009

HMRC issued the following statement on 18 February concerning changes to banking arrangements from April 2009 onwards.

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PAYE Procedures - Additional guidance for pension and annuity payers

Information on the day-to-day operation of PAYE on pension payments made by pension payers and by the former employer are provided in HMRC’s CWG2 Employer Further Guide to PAYE and NICs. Guidance on less common situations has now been published by HMRC in an online document Guide for pension and annuity payers. Among other subjects, it covers the new P46(Pen) form that comes into use from April 2009, payments to pension recipients after death, aggregation and trivial commutation payments.

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PAYE Annual Returns - Online CD-ROM facility retained for a further year

The 2008 Employer CD-ROM, issued to employers towards the end of the 2007/08 tax year, provided the facility for employers to file their annual P14 and P35 Returns online if they had no more than nine employees at the end of the tax year.

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