HMRC PAYE update 122

HMRC have provided a further informal update on PAYE related matters for sharing. The update covers CWG 2 (2012) Employer Further Guide to PAYE and NICs, Expenses and Benefits, National Insurance rule changes, Fuel duty rate, Pension Schemes Services and information on a few consultation documents.

START OF HMRC UPDATE

CWG 2 (2012) Employer Further Guide to PAYE and NICs
A change has been made to the instruction in CWG2(2012) Employer Further Guide to PAYE and NICs Chapter 1 Page 5 regarding The Social Security (Categorisation of Earners) Regulations 1978 for NICs purposes.

PAYE for employers – Expenses and Benefits
PAYE for employers: 2011-12 Expenses and Benefits forms P11D, P11D(b) and P9D are due by 6 July 2012. If you have not sent yours yet, please send them as soon as possible. If you have shown on your P35 that you have no expenses and benefits returns to make, no further action is required.

National Insurance rules – changes relating to Norway, Iceland & Liechtenstein
Changes to National Insurance rules for people going to or coming from Norway, Iceland and Liechtenstein 
From 1 June 2012 the rules contained in EC Regulations 883/2004 and 987/2009 will apply to Norway, Iceland and Liechtenstein. These rules can affect the National Insurance contributions liabilities of people moving between EU Member States and these countries or in certain cross border situations.

Fuel duty rate increases deferred
Fuel duty rate increases deferred until 1 January 2013 
The Government announced on 26 June that the 3.02 pence per litre fuel duty increase that was due to take effect on 1 August 2012 will be deferred to 1 January 2013.

Pension Schemes Services 
Pension Schemes Services contracting out forms 
Following the ending of contracting out on a defined contribution (money purchase) basis from 6 April 2012 HMRC has revised Forms APSS 101, APSS 155A and APSS 155B and their completion notes.

Consultation documents 
Consultation on extending access to Enterprise Management Incentives for academic employees 
This consultation document seeks comments on proposals to extend access to Enterprise Management Incentives to academics employed by a qualifying company, as announced at Budget 2012.

Consultation on Office of Tax Simplification's recommendations for employee share schemes 
This consultation follows the Office of Tax Simplification's report on tax advantaged employee share schemes, and was announced at Budget 2012.

ESC A19 consultation 
HMRC is consulting on Extra-statutory Concession (ESC) A19 and is seeking views on a proposal to revise ESC A19.

Technical Team

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