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.

PAYE: P11D(b) Return of Class 1A National Insurance Contributions – 1st Interim Penalty for outstanding 2011-12 returns

On 12 November 2012 HMRC started to send first interim penalty notices where our records show that we have not received the 2011-12 P11D(b) Annual Return of Class 1A National Insurance Contributions due. It is now over 4 months after the filing date of 6 July 2012.

Payment reminder letters were issued before the filing deadline. A further letter was sent at the end of July saying that a penalty may have already have been incurred for the first month of lateness and that the return should be with HMRC by 6 August to avoid further penalties.

The penalty will be £100 for every 50 employees for each month the return has remained outstanding for the four months up to 6 November 2012.

Appeals against the penalty notice must be made in writing and sent to the office shown on the notice within 30 days, stating why you think the penalty notice is wrong.

Completing form P11D(b) – find out more
How to pay Class 1A National Insurance

New RTI Webinar

A webinar has recently been released to help employers prepare for reporting PAYE information to HMRC in real time. As well as explaining what this means for employers, it concentrates on the key actions that need to be taken to get ready for the changes coming in. It also explains the different types of submission that will be made in real time.

It lasts approximately 35 minutes and is called ‘Get ready to operate PAYE in real time’. It is a recorded webinar and, as such, can be accessed 24/7 via the following link

Future Reserves 2020 (FR20) Consultation Exercise

The Ministry of Defence is launching a formal, written, public consultation on the future of the UK’s Reserve Forces, ‘Future Reserves 2020: Delivering the Nation’s Security Together’. The consultation period will run from 8th November 2012 until 18th January 2013. Anyone with an interest in Reserve Forces will be able to register their views and the MOD would encourage you to engage and provide feedback. Please do so at the link below before 18th January 2013.

Reserve Forces play a vital role in delivering the UK’s Defence capability. In the future, Reserve Forces will be an integral and integrated element of our Armed Forces. This requires a larger reserve (well within historic levels), better resourced, equipped, trained and taking on a broader range of roles. The Government therefore will need greater assurance that the Reserves will be available for training and deployment when needed, and the proposals include changes to current legislative powers to achieve this, alongside providing greater certainty and notice for employers.

To sustain the Reserves the right relationships between Defence, society, employers, reservists and reservists’ families need to be established. This consultation will inform this and help set the strategic conditions for success.

Following the consultation period responses will be independently analysed and a summary made available at the MOD Future Reserves web page. Responses will inform Government policy, which will be set out in a White Paper in Spring 2013. Thank you to those who take the time to offer feedback.

Technical Team

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