HMRC Weekly Update 14 June 2013

A further HMRC weekly update.

PAYE Electronic Payments for June

Pay your PAYE/Class 1 NIC by 22 June

As 22 June is a Saturday, depending on the electronic payment method used, you may need to have cleared funds into HMRC's bank account by 21 June. 

Final 2012-13 Employer Annual Returns – incorrect submissions

PAYE: final 2012-13 returns incorrectly submitted

Some employers, using products from one software provider, have sent us their end of year information on the wrong type of submission. 

Reporting and paying PAYE to HMRC in real time

With the next deadline for paying PAYE to HMRC approaching, you may find our 'Reporting and paying HMRC in real time: getting it right leaflet useful.

Real Time Information: record numbers of employers report in real time

Press Release 12/06/13 - More than 1.4 million employer PAYE schemes are now reporting to HM Revenue and Customs (HMRC) in real time since the launch of new tax reporting requirements in April. 

And after listening to stakeholders, HMRC announced that it will be seeking to extend the temporary relaxation of the new reporting rules for businesses with fewer than 50 employees from October 2013 until April 2014, and that this relaxation will come to an end at this point. The extension means that businesses will not be required to change their approach halfway through the tax year.

National Insurance numbers without suffixes

PAYE for Employers: National Insurance numbers (NINOs) without suffixes

Last month we temporarily suspended the issue of NINOs while we investigated why some were being sent out without the final letter (A, B, C or D) of the NINO. This issue has been resolved and we are sending out NINOs again.

New Online End of Year Expenses and Benefits forms

This year, HMRC started to launch an additional method for submitting end of year expenses and benefits forms, called the ‘Online End of Year Expenses and Benefits Service’. Two new forms have been available since 6 April and the remainder of the service is scheduled for delivery on 19 June. 
This new service is an additional online filing option to help you or your agent accurately enter the correct expenses and benefits information and submit securely via an HMRC electronic channel. Further details about the new online forms can be found by checking this regularly updated page: http://www.hmrc.gov.uk/payerti/exb/onlineforms.htm

And remember the filing deadline is 6 July! Further information about filing deadlines can be found at: HM Revenue & Customs: Completing forms P9D, P11D and P11D(b)

[CIOT note - unfortunately due to a service issue this service has been unavailable. HMRC expect the service to be available from Monday 1 July and apologise for any inconvenience this may cause.]

New employer pensions information required by 6 July 2013

Employers are reminded that where they sponsor an occupational pension scheme they are required to provide certain information about their employees, to the scheme administrator of the pension scheme by 6 July 2013, in respect of pension input periods ending in the tax years 2011-12 and 2012-13. This is to enable the scheme administrator to calculate whether or not the employee has exceeded the annual allowance for those years. 

The legislation doesn’t provide an exact list of the information that needs to be given to the scheme administrator, but the scheme administrator must be given such information that will enable them to work out whether the employee has exceeded the annual allowance for pensions savings. It may therefore include details of an employees’ pay for pension purposes and/or the numbers of hours worked by the employee. This information is then used by the scheme administrator to provide the employee with a pension savings statement where they have exceeded the annual allowance. If you think you are affected by this, you may wish to check with your pension scheme administrator precisely what information they require. Further information can be found at http://www.hmrc.gov.uk/manuals/rpsmmanual/RPSM06107530.htm.

New Helpline telephone numbers

New telephone numbers for VAT, National Insurance, Income Tax, Self Assessment Helplines 

HMRC introduces cheaper rate '0300' telephone Helplines for VAT, National Insurance, Income Tax and Self Assessment.

Basic PAYE Tools – latest update

PAYE for employers: Basic PAYE Tools - Real Time Information

Basic PAYE Tools - RTI has been updated. Version 13.1.13137 is now available. This latest version fixes a few minor issues.

Correct address for submitting paper forms

Addresses for submitting paper forms P11D, P11D(b) and S336 claims 

When submitting paper forms P11D, P11D(b) or S336 claims you should check the address you need to send them to.

Technical Team

Posted in: News