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Real Time Information (RTI): CIOT & ATT webinar May 2013 22 May 2013
RTI - Irregular Payment Pattern Indicator Following consultation with the RTI Customer User group, of which the CIOT is a member, HMRC have issued some guidance on the RTI ‘Irregular Payment Pattern Indicator’. This guidance explains the purpose of the indicator, and when and how it should be used. It is important to follow this guidance to ensure that HMRC do not think that employees have left an employment. We are grateful to the CIOT Technical Team for sharing this important information with us for the benefit of our members. 21 May 2013
RTI - how to correct misaligned payrolls HMRC have produced some guidance for employers who have been reporting payments to employees in real time that do not match with the actual date of payment or with tax periods. 21 May 2013
RTI - HMRC update on annual PAYE schemes HMRC have provided an update regarding annual schemes and RTI, covering which employers can join the scheme, what to do once in the scheme and details of a software glitch that is temporarily stopping employers joining the scheme. 20 May 2013
HMRC update - RTI, HICBC and extra help for HMRC customers A further informal update from HMRC. 17 May 2013
RTI - Pseudo PAYE schemes HMRC have suggested a pragmatic solution for companies that only have an open PAYE scheme because they reimburse benefits covered by a dispensation and would otherwise be drawn into submitting a periodic online Employer Payment Summary (EPS) under RTI. 13 May 2013
RTI April 2013 Pilot Employer End of Year action required HM Revenue & Customs (HMRC) have updated the April 2013 Pilot Employer Supplementary Update to clarify the obligations on employers using HMRC's Basic PAYE Tools to make year-end submissions. 10 May 2013
HMRC Weekly update: Employer Annual Return, Pilot Employer Supplementary update and online reporting of Expenses & Benefits HMRC have provided another informal update regarding the Employer Annual Return deadline, an April 2013 Pilot Employer Supplementary update and an update on the online reporting for Expenses & Benefits. 10 May 2013
HMRC weekly update - RTI, other employment taxes issues and SCP A further informal update from HMRC regarding RTI. 3 May 2013
RTI - additional Employer Payment Summary (EPS) Guidance The HMRC RTI Programme has produced some further guidance, which agents and employers might find useful, on when to complete Employer Payment Summaries (EPS). 29 April 2013
RTI - correction of errors There have been a few queries around how to correct errors made on an FPS, eg to correct an under reported amount of pay or deductions. 29 April 2013
RTI - Record of CIS amounts set off by companies HMRC have produced an updated guidance note for companies on recording Construction Industry Scheme (CIS) deductions set off against PAYE due by companies to accompany the CIS132 form that can be used to record the set off. 29 April 2013
Using HMRC’s RTI BPT software – error messages Following queries from members and other employers, HMRC have produced a document setting out an explanation of error messages which may arise when using HMRC’s Basic PAYE Tools (BPT) software and what to do to correct the submissions. 26 April 2013
RTI – ‘Earlier Year Update’ for pilot employers HMRC have provided Real Time Information (RTI) PAYE pilot employers with a further update for pilot employers (ie those using RTI before 6 April 2013), who need to submit an Earlier Year Update (EYU). The functionality to do this using HMRC’s software is to be released by the end of May 2013. 26 April 2013
HMRC's DMB change procedures for Field Force Officer The CIOT/ATT Working Together team has raised with HMRC’s Debt Management and Banking (DMB) team some member concerns around unannounced visits from Field Force Officers (Collectors for Debt Management). HMRC have agreed to implement some changes. 24 April 2013
Agent Update 35 Agent Update 35, April - May 2013, has been published. This is available to download here in PDF format. 24 April 2013
Press Release: Tax group encouraged by early ADR success The ATT has warmly welcomed the initial results of HMRC’s Alternative Dispute Resolution (ADR) pilot. 22 April 2013
HMRC PAYE update - RTI, Statutory Sick Pay and record keeping software HMRC have provided another informal update regarding RTI, Statutory Sick Pay and record keeping software. 19 April 2013
HMRC Weekly Update - RTI Information HMRC have provided a further informal update regarding RTI, details of an updated toolkit to reduce common errors and the ADR evaluation report. 12 April 2013
RTI Index Page HMRC has issued an updated index link to all the RTI PAYE pages. 10 April 2013
HMRC Universal Credit and Self Employment The Department for Work and Pensions (DWP) has recently issued guidance on the calculation of income from self employment in relation to claims for Universal Credits. This applies in respect of claims from 6th April 2013. 10 April 2013
Important information for sleeping and inactive limited partners about their liability to pay Class 2 and 4 National Insurance contributions HMRC now considers that Sleeping and inactive Limited Partners are-and have in the past been-liable to pay Class 2 National Insurance contributions (NICs) as self employed earners and Class 4 NICs in respect of their taxable profits. "Inactive Limited Partners" are Limited Partners who take no active part in running the business. This view represents a change from that previously held by HMRC and the Department for Work and Pensions. 5 April 2013
RTI - Starter process guidance amended Following representations made by the RTI Customer User Group, HMRC have amended the guidance on the starter process. 5 April 2013
RTI – how to report payments on the FPS where the ‘on or before’ relaxation is used On 19 March HM Revenue & Customs (HMRC) announced a temporary relaxation for small employers to the RTI ‘on or before’ rules. HMRC have now provided details of the entries that should be made on an FPS where the relaxation is being used. 4 April 2013
RTI letter from the Exchequer Secretary to the Treasury to the CIOT The ATT have received a letter from David Gauke MP, the Exchequer Secretary to the Treasury, in acknowledgment of the representations made to him and HMRC by the ATT and other professional and business bodies and to note the significant change to RTI announced today. 21 March 2013
Press Release: Budget: Tax-Free Beneficial Loan Limit doubled - but why wait until April 2014? The Association of Taxation Technicians (ATT) has welcomed the doubling of the employer-loan limit from April 2014, and suggested the change should come in even sooner. 20 March 2013
Press Release: Budget: Cash Basis changes - enough to salvage something useful? The Association of Taxation Technicians (ATT) has welcomed improvements announced in the Budget papers to proposals for reform of small business taxation. 20 March 2013
Press Release: Budget: Seed EIS changes - useful steps in right direction 20 March 2013
Press Release: Real time relaxation gets thumbs up from taxation technicians The Association of Taxation Technicians (ATT) welcomes the announcement today by HMRC, that it is making a significant relaxation to the Real Time Information (RTI) PAYE reporting requirements for small employers for a limited period. 19 March 2013
RTI - how to resolve queries HMRC have sent us the following information, explaining how they consider employers or agents can best try to resolve queries on RTI from 6 April. 15 March 2013
HMRC Update: Modernising PAYE - Real Time Information 14 March 2013
VAT: Deadline 31 March for self-storage claims 14 March 2013
Deadline for election to stop 2013/14 Child Benefit is 'before 28 March 2013' HMRC have announced that elections to stop receiving Child Benefit (CB) must be made before Thursday 28 March 2013, if the individual wants to prevent a higher income child benefit charge being assessed on the person with the higher income. 12 March 2013
Deadline for the start of RTI - one month - see latest information from HMRC here - ATT, along with CIOT and other professional bodies are still pressing HMRC for answers on many outstanding points HMRC have provided a further informal update on PAYE related matters for sharing. The update covers guidance for employers on how to prepare for RTI with just one month until it is introduced. 6 March 2013
Agent Update 34 Agent Update 34, February - March 2013, has been published. This is available to download here in PDF format. 27 February 2013
Press Release: Tax engagement letter - joint bodies' guidance updated As a result of the major change by HMRC to the PAYE system from April 2013, known as Real Time Information (RTI), the main tax and accounting bodies have issued updated guidance on letters of engagement for tax practitioners. 26 February 2013
Will writing and Estate Administration - Encouraging news from the Legal Services Board (LSB) Following extensive consultations the LSB has finalised its recommendations to the Lord Chancellor regarding the proposed regulation of the will writing and estate administration market and continued regulation of probate work. 14 February 2013
Press Release: Cap on income tax reliefs will distort business decision-making 11 February 2013
SA filing figures HMRC have announced the final filing results for returns submitted by the SA deadline on 31 January 2013. HMRC confirm that these are the best SA results ever. The previous highest ‘on time’ proportion was 92%, when the first ever SA returns were due back on 31 January 1998. 1 February 2013
Paying HMRC – problems with Santander Bill Pay service HMRC have informed us that the Bank of Santander is having problems with their Bill Pay service that taxpayers use to pay their tax by credit card or debit card. 31 January 2013
RTI and PAYE guidance HMRC are making several changes to the RTI pages on the HMRC website over the next few months. Many of the changes are as a result of consulting the professional bodies. In addition to the changes listed below, following discussions with the agent and software community, HMRC have also agreed to update the E13 guide, which many employers and agents use as a ‘PAYE bible’, so as to provide a concise guide to PAYE under RTI. 29 January 2013
Countering the avoidance of tax: ATT comments The ATT comments, sent to the House of Lords Finance Bill Sub-Committee on 22 January 2013, on countering the avoidance of tax, as part of the draft clauses published for inclusion within the Finance Bill 2013. 24 January 2013
November 2012 examination results now available 22 January 2013
Press release: Tax experts warn of capital allowance confusion for small firms 22 January 2013
Press Release: New ATT President focuses on lifelong learning and fairer tax system 4 January 2013
HMRC reminds gaming machine operators to register for machine games duty HMRC have issued a news release (SPEC 18/12) reminding operators of gaming machines that machine games duty (MGD) becomes payable from 1 February 2013. 27 December 2012
Updated Briefing Note - Guidance on UK/Swiss Deal The CIOT and ATT have updated a briefing note on some of the Professional Standards issues which arise out of the UK/Swiss Tax Deal. 18 December 2012
Tax Agent Strategy New material about the Tax Agent Strategy has been published on the HMRC website. Details can be found here. 12 December 2012
Agent Update 33 Agent Update 33, December 2012 - January 2013, has been published. This is available to download here in PDF format. 11 December 2012
Registering for SA and NIC online or using form CWF1 To maximise efficiency and accuracy, HMRC prefer agents to use the online tax registration service (OTRS) when registering clients for SA and NIC. Where this cannot be done the new version of form CWF1 must be used. From 1 February 2013, HMRC will return old forms CWF1 as they do not provide enough information. The new version of Form CWF1 will be integrated into 3rd party software. 28 November 2012
Update on the Tax Agent Strategy HMRC have supplied a briefing note on the work that is being done on the Tax Agent Strategy, explaining the work to date and the plans for the near future. Much of the work to date has involved CIOT and ATT members in various workshops and pilots, following well over 100 putting their names forward at the start of the year. 28 November 2012
HMRC PAYE update (ADR and RTI) HMRC have provided a further informal update on PAYE related matters for sharing. The update covers the Alternative Dispute Resolution trial for SME's and Individuals, and a link to the technical note for draft amendments to regulations for PAYE, NICs and CIS. 23 November 2012
Notifying HMRC of change of name or address for individuals HMRC are working to improve the accuracy in processing change of address notifications that they receive for individuals. Individuals are encouraged to keep the details held by HMRC up-to-date by notifying them promptly of any change of name or address. 20 November 2012
HMRC PAYE update 140 HMRC have provided a further informal update on PAYE related matters for sharing. The update covers P11D(b) Return of Class 1A NICs, RTI timing of real time PAYE returns, RTI webinar, Future Reserves 2020 (FR20) Consultation Exercise and information on how to provide feedback. 20 November 2012
HMRC PAYE update 138 HMRC have provided a further informal update on PAYE related matters for sharing. The update covers the PAYE tax code change as applied to 'trivial commutation' and similar one-off lump sum pension payments from registered pension schemes. 9 November 2012
HICBC documents HMRC have issued more information, documents and a flowchart in relation to the High Income Benefit Charge and these can be found here. 29 October 2012
Agent Update 32 Agent Update 31, October - November 2012, has been published. This is available to download here in PDF format. 25 October 2012
HMRC Online Service downtime update Most HMRC Online services will be affected between 12 and 15 October 2012 due to a number of routine scheduled IT updates and planned maintenance work to their IT systems. The tax credit system will be unavailable from 7am Thursday 11 October until the start of business Monday 15 October 2012. 10 October 2012
Press Release: UK and Irish tax bodies sign Co-operation Agreement 9 October 2012
HMRC PAYE update 134 HMRC have provided a further informal update on PAYE related matters for sharing. The update covers penalties for outstanding 2011-12 PAYE Employer Annual Returns, how to appeal against a penalty, an amendment to CWG2(2012), Employer Bulletin 42 and changes to the way HMRC handle inbound post. 1 October 2012
Press Release: Independent panel is key to making General Anti Abuse Rule work 17 September 2012
HMRC PAYE update (RTI, National Minimum Wage and Employee queries) HMRC have provided a further informal update on PAYE related matters for sharing. The update covers Real Time Information, the national minimum wage and employee queries where operation of ‘week 53' payment results in an underpayment of tax. 14 September 2012
HMRC PAYE update 131 HMRC have provided a further informal update on PAYE related matters for sharing. The update covers PDV application, Regulation 67CA, VAT, QROPS, update on Employee Benefit Trusts, Patent Box and CFC legislation, Compliance checks, how to confirm you NI number electronically, guidance on completion of Form C1454 and information on the new HMRC tracker. 7 September 2012
HMRC PAYE update (Share & Securities Bulletin, fuel rates and tax relief models) HMRC have provided a further informal update on PAYE related matters for sharing. The update covers the Shares & Securities Bulletin, fuel rates and tax relief models. 31 August 2012
HMRC PAYE update 129 HMRC have provided a further informal update on PAYE related matters for sharing. The update covers Basic PAYE Tools and Agent Update 31) 24 August 2012
Agent Update 31 Agent Update 31, August - September 2012, has been published. This is available to download here in PDF format. 22 August 2012
VAT returns – historic information In recent years agents and businesses have experienced difficulties obtaining from HMRC historic information about submitted VAT returns. All this is changing due to ATT working with HMRC through the Joint VAT Consultative Committee (JVCC). 21 August 2012
HMRC service delivery update HM Revenue and Customs (HMRC) has published a further update on the joint initiative between HMRC and key stakeholders, including the ATT, regarding service delivery. 10 August 2012
HMRC PAYE update 127 HMRC have provided a further informal update on PAYE related matters for sharing. The update covers Regional Employer National Insurance Contributions (NICs) Holiday for New Businesses, what to do if you mislay documents, and a review update of PAYE Payroll Pooling. 10 August 2012
Press Release: Taxation Technicians applaud boost for HMRC call centres 10 August 2012
HMRC PAYE update 126 HMRC have provided a further informal update on PAYE related matters for sharing. The update covers the launch of a new P46 (Short) for employers, Company Car and Car Fuel Benefit Calculator and Save As You Earn (SAYE) share option schemes. 6 August 2012
Bloomsbury's Tax Rates and Tables 2012 Budget Edition 30 July 2012
Press Release: Tax Apprenticeship Framework Published 20 July 2012
Press Release: Association President excited about roll out of Apprenticeship Programme 5 July 2012
Annual Return form The ATT has introduced annual returns for all members with the first return covering the year to 31 May 2012. The return should be completed and submitted by 30 June 2012. 8 June 2012
CIPP survey on Automatic Enrolment The Chartered Institute of Payroll Professionals is carrying out a survey to understand where businesses are in their preparation for Automatic (pension) Enrolment. The survey is aimed primarily at payroll providers and employers. For any CIOT & ATT members who would be interested in completing it, a link to the survey can be found here; it is open until 8 June. 14 May 2012
Joint Understanding Agent Project – good progress As CIOT and ATT members will know from various notes in Tax Adviser and on the website, the tax professional bodies and the tax charities have been meeting with HMRC to discuss various process initiatives, officially called the ‘Joint Understanding Agents Programme’ but often known as the ‘Clasper initiative’. Good progress has been made on various projects and you will find attached a general update covering progress on P35s, e mail pilots, bereavement issues, post, 64-8s and other areas. 14 May 2012
HMRC PAYE update 113 HMRC have provided a further informal update on PAYE related matters. The update covers Employer Annual Returns, Earning Order deductions, VAT returns and toolkits. 4 May 2012
Update from HMRC Latest news from HMRC. A recent release from HMRC gives details with regard to the large number of Daily Penalty Notices issued in error and how HMRC are addressing this situation. There are also other items regarding Record Keeping and the latest Agent Update. It can all be accessed here. 3 May 2012
HMRC business tax dashboard and T&Cs – a few notes of caution HMRC have launched the business tax dashboard (BTD) service, which enables businesses to check online on one screen their business tax position, including Corporation Tax or Self Assessment, VAT and/or PAYE. 23 April 2012
Employer Bulletin 41 HMRC have released the 41st edition of the Employer Bulletin. This issue contains tips and information about filing your returns, making payments to HMRC and how to avoid penalties. 23 April 2012
PAYE Late Payment Penalties Employer Bulletin 41 has been published on the HMRC website, details of which can be found here. 18 April 2012
SDLT schemes factsheet The CIOT and ATT have prepared a factsheet on Stamp Duty Land Tax (SDLT) Schemes, following on from the warning issued last month to solicitors by the Solicitors Regulatory Authority (SRA). 5 April 2012
Budget 2012 HMRC and HM Treasury Budget 2012 documents 28 March 2012
HMRC addresses P35 filing penalty problems Following extensive discussions within the Joint Understanding Agents Programme – the forum for taking forward the ‘Clasper initiative’ between HMRC, the professional bodies and tax charities – HMRC have announced changes to their procedures around P35 returns and penalties. 19 March 2012
Gift Aid Declarations – HMRC response to queries The revised guidance on Gift Aid declarations, published by HMRC on 24 February 2012, generated a number of queries. Consequently, HMRC have published further guidance (reproduced below), around the information that needs to be provided to donors making gift aid declarations and how this should be done. 14 March 2012
Pension Schemes Newsletter 52 The latest version of the Pension Schemes newsletter is available here. 8 March 2012
Press Release: Tax bodies back social mobility push 2 March 2012
Warning to consumers about early release pension offers The Pensions Regulator, HMRC and the Financial Services Authority have joined forces to publish a warning to consumers about early release pension offers which are currently being marketed. The warning urges consumers not to be taken in by website promotions, adverts or cold callers encouraging them to transfer their existing pension fund to a new arrangement in exchange for a loan or cash payment. 27 February 2012
SA penalty notices – what to do HMRC are about to start issuing penalty notices for late filed SA Tax Returns due on 31 January. Two key facts are: 1. HMRC may be able to cancel the return and penalty if the taxpayer calls them and establishes that they should not have been in SA. 2. Appeals can be made up to 31 March even if issued before the end of February. The latest alert from HMRC is copied below. 17 February 2012
Entrepreneurs' Relief (ER) HMRC have agreed that the answers to some of the technical questions on the operation of ER raised with HMRC via the CGT Liaison Group (an HMRC forum) may be published. HMRC expect to incorporate the content of the answers into the HMRC CG manual. Further answers to outstanding technical questions will be posted here as they become available. 13 February 2012
Capital losses - Mansworth v Jelley: cases under enquiry HMRC have today issued a letter to taxpayers with cases under enquiry where capital losses have been claimed on the disposal of shares acquired on the exercise of an employee share option before 10 April 2003. The letter is posted here and asks for a response within 40 days of the letter date. 13 February 2012
Capital losses - Mansworth v Jelley: cases under enquiry HMRC have today issued a letter to taxpayers with cases under enquiry where capital losses have been claimed on the disposal of shares acquired on the exercise of an employee share option before 10 April 2003. The letter is posted here and asks for a response within 40 days of the letter date. 10 February 2012
General Anti-Avoidance Rule - CIOT and ATT comments The CIOT and ATT comments, sent to HMRC on 27 January 2012, regarding the proposals for a General Anti-Avoidance Rule (GAAR) as set out in 'The Aaronson Report'. It represents the combined views of the CIOT and ATT; it has also had input from LITRG. 30 January 2012
HMRC relax penalties for late returns and interest on payments - by 2 days HMRC have just announced that due to potential problems around strikes on 31 January, they have decided not to charge a penalty for online SA filers who file on 1 or 2 February. The enquiry window is not extended for people filing online on 1 or 2 February. No interest will be charged on payments due on 31 January if taxpayers pay on 1 or 2 February. 27 January 2012
Cost Displacement - CIOT/ATT/LITRG comments The CIOT, ATT and LITRG comments, sent to the Treasury Committee on 26 January 2012, regarding 'cost displacement' from the Committee's report on the 'Administration and Effectiveness of HMRC'. 26 January 2012
iXBRL – problems with HMRC package Several members have recently reported to the ATT various problems with viewing and printing accounts in HMRC’s free iXBRL online filing product. We have raised these issues with HMRC who have informed us that a new version of the product will be available for download from 7am tomorrow, Tuesday 10 January 2012, which should resolve the issues. 9 January 2012