29 June 2009
Fix expected by 24 July
A number of errors have been detected on the updated employer CD-ROM recently issued by HMRC.
- Net pay estimator: the estimated net pay shown only includes the deduction for tax and not National Insurance. Employers can use the NI contributions calculator on the CD-ROM to work out the amount due.
- SSP/SSP2 calculator: on some occasions the results will be incorrect. To ensure the correct amount is paid, employers should use an online calculator provided by the Revenue.
- P11D working sheet 2: if employers use this sheet to calculate the car benefit on cars with a list price of more than £80,000, the taxable amount will be incorrect. The car benefit calculator on the CD-ROM is correct.
HMRC hope to correct these issues by 24 July 2009 via a downloadable file - and the department is offering regular online updates on the matter.