A further informal update from HMRC.
Real Time Information
Real Time Information and paying HMRC
Clarification for employers as they approach the first date they must make a payment to HMRC since starting to report their PAYE in real time.
PAYE for employers: National Insurance numbers without suffixes
What you should do if you receive a National Insurance number without a suffix from HMRC.
Using PAYE in real time: face to face events
HM Revenue & Customs is running a series of face to face events on using PAYE in real time. If you’re an agent representing small and medium businesses, you may want to mention this to your clients.
PAYE for employers: Real Time Information and annual schemes
Clarification on the criteria for registering a PAYE scheme as annual.
No Full Payment Submission (FPS) to send us?
Don’t forget that, if you pay no employees within a tax month, you should let HMRC know by sending an Employer Payment Summary (EPS). This will tell us that you have no Full Payment Submission (FPS) to send to us. If we do not receive an FPS or EAS we will collect what we believe is due.
PAYE for employers
Employers and agents can now notify HMRC online if they have no Employer Annual Return (forms P35 and P14) due for 2012-13.
Regional Employer National Insurance Contributions (NICs) Holiday for New Businesses
If you have successfully applied for the scheme and have employed someone during the 2012-13 tax year, you or your agent should have received an Employer NICs Holiday End of Year Return (form E92), which needs to be completed providing details of the NICs holiday claimed. If you or your agent have not yet received a form E92, but have successfully applied for the NICs holiday, you should contact the Employer Helpline on 0300 200 3200.
Please return this form with the supporting forms E89 (or equivalent) for each qualifying employee for whom you were entitled to withhold employer Class 1 NICs by 19 May 2013. Forms E89 are recording sheets that can be found on the HMRC website.
If you withheld some employer’s NICs during the year because you were entitled to the NIC Holiday, and you do not send us the form E92 and supporting E89s, we cannot determine whether your employer payment record is correct and we may seek to recover an underpayment of Class 1 NICs.
High Income Child Benefit Charge
This is a new tax charge that was introduced on 7 January 2013. Your employees will be affected by this if their income, or their partner’s income is more than £50,000 and either of them receive Child Benefit.
If you receive any queries from your employees about this charge, we would be grateful if you could remind your employees that their P60 for the 2012-13 tax year will hold information about their income to help them decide whether they are affected and they can find further information at www.hmrc.gov.uk/childbenefitcharge
Extra Help for HMRC Customers
HMRC is looking to introduce a new way to support people who need extra help to get their taxes and entitlements right.