The Payroll Blog

PAYE Procedures - Reminders about P46 completion, duplication and payments after leaving

Ian Congreave — Mon, 07 Jul 2008 04:00:52 +0000

In the latest issue of Notes for Payroll Software Developers, the developers have been asked to take appropriate measures to encourage their clients to comply with the following PAYE procedures. When new employees do not provide a form P45, a form P46 must be completed in every case, even if the employer has only partial information [...]

Data Protection - HMRC and MOD data security breaches

Ian Congreave — Mon, 07 Jul 2008 04:00:44 +0000

Richard Thomas, the Information Commissioner, has announced that enforcement action is to be taken against HMRC and the MOD following recent serious data breaches. He stated that the reports published on 25 June show “deplorable failures at both HMRC and MOD. Information security and other aspects of data protection must be taken a great deal [...]

Mandatory Online Filing - Determining employer size for 2009/10

Ian Congreave — Mon, 07 Jul 2008 04:00:33 +0000

The decision on whether a PAYE scheme is to be treated as a small, medium-sized or large employer for electronic payments from April 2009, filing in-year forms online from April 2009, and submitting P35 and P14s for tax year 2009/10 online from April 2010 will be made on 19 October 2008, according the number of employee records for the [...]

Personal Tax Allowance - Increases from September to reduce the impact of removing the 10% tax rate

Ian Congreave — Mon, 07 Jul 2008 04:00:29 +0000

(The following news item, which we published in May 2008, has been updated to incorporate further information that HMRC has released recently.) On 13 May, the Chancellor announced to Parliament that, in order to reduce the impact of the removal of the 10% tax rate from April 2008, the personal allowance will be increased by £600, from [...]

Professional Fees and Subscriptions - List 3 updated

Ian Congreave — Mon, 07 Jul 2008 04:00:21 +0000

HMRC approves professional bodies that meet the statutory criteria so that individuals can obtain tax relief on their annual subscriptions. Employers may also obtain a dispensation to avoid the need to report subscriptions they pay on behalf of employees. The full list of professional bodies that have HMRC approval is published in List 3. The [...]

Juror Financial Loss Allowances - Increases from 2 June 2008

Ian Congreave — Mon, 07 Jul 2008 04:00:17 +0000

With effect from 2 June 2008, the maximum daily rates of the financial loss allowances available to jurors have been increased by 2.2%, as follows: Period of Jury Service Maximum Financial Loss Allowance 4 hours or less on any day More than 4 hours on any day First 10 days £30.64 £61.28 From 11th day up to 200th day £61.28 £122.57 From the 201st day £107.58 £215.17 Further information: Jury [...]

Filing Form P46 Online - Error on HMRC’s online filing service

Ian Congreave — Mon, 07 Jul 2008 04:00:14 +0000

HMRC has advised that there is an error in the instructions given for P46 filing using the PAYE Online Return and Forms service. The first field employers must complete asks whether the employee is an existing employee who was previously paid “below the PAYE threshold” instead of “below the Lower Earnings Limit for NICs”. It [...]

Employee Database Records - Service restrictions during October 2008

Ian Congreave — Mon, 07 Jul 2008 04:00:14 +0000

During 2008, HMRC is merging all employee records onto a single database. This will provide HMRC staff with easier access to all employees’ pay, tax, NICs and pension information in one place. HMRC describes this as “the biggest change to PAYE for over 20 years”. There will be a preparatory period from 6 to [...]

Bucks, Cambs & Herts Pioneer Total Reward Statements for Public Sector Personnel

PayPerShop.com — Tue, 01 Jul 2008 07:09:00 +0000

Three major local authorities; Bucks, Cambs and Herts, are joining forces and working with flexible benefits provider, Vebnet, to become the first local councils to introduce pilot Total Reward Statement (TRS) schemes for three sample groups of local authority personnel across the respective counties. The results of this pilot will be used to deduce [...]

Getty Images wins award for Communications Strategy of the Year

PayPerShop.com — Mon, 30 Jun 2008 13:00:56 +0000

( London , UK , 27th June 2008) Getty Images, the world’s leading creator and distributor of still imagery, footage and multi-media products, has won “Communications Strategy of the Year for “Organisations with fewer than 5000 Employees” in the Employee Benefits Awards for their innovative communications “MyChoice”. Getty Images was named the unanimous winner after beating [...]