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Issue 49 of Employer Bulletin, HMRC’s bi-monthly update for employers, has been published.
It features articles issues including the employment allowance, in-year penalties, Revenue payslips, the national minimum wage, universal credit, shared parental leave, and annual tax summaries for PAYE taxpayers.
Issue 49 of Employer Bulletin, HMRC’s bi-monthly update for employers, has been published.
It features articles issues including the employment allowance, in-year penalties, Revenue payslips, the national minimum wage, universal credit, shared parental leave, and annual tax summaries for PAYE taxpayers.
On RTI in-year penalties for late submissions, HMRC say they will be charging these from October, so employers should act now if they are still receiving generic notification service (GNS) messages telling them that they have sent in late submissions, or have not sent in the number expected.
Up to now, the Revenue has sent GNS messages to help employers avoid future penalties. From October, if an employer receives non-filing or late filing message, it will be because a submission appears to have been submitted late or not at all and a penalty may be due.
Penalty notices will be posted each quarter at the end of July, October, January and April. The quickest way to appeal against a penalty notice will be online.
HMRC also write about PAYE for employees. This is a new online service for individuals who are in the PAYE system and will be available from the end of September 2014.
It will allow employees to view, add and amend their company car and car fuel details online. Additional functionality will be added to let taxpayers report other changes affecting their tax code, which should result in employers receiving fewer queries from employees. Agents will be able to use the service on behalf on their clients later in the year.
Finally, HMRC refer to the scheme contracted-out number (SCON) that must be included, in addition to the employer’s contracting-out number (ECON), on employers’ full payment submissions when submitting contracted-out National Insurance contributions for employees who have been in a contracted-out pension scheme during the tax year.
The Revenue says submissions have been received where employers are incorrectly entering SCONs for schemes that ceased a number of years ago.
The department asks that employers ensure the SCON entered refers to the scheme of which the individual is currently a member.
