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HMRC has published the Employer Bulletin, giving employers and agents the latest information on topics and issues that may affect them.
The latest edition of HMRC’s Employer Bulletin includes articles on reporting PAYE in real time payrolling abolition of class 1 National Insurance contributions for apprentices under 25 the Scottish rate of income tax and auto-enrolment as well as those summarised below.
PAYE paid quarterly
As a result of changes made to their payment allocation system HMRC say employers who pay quarterly should make one payment for each quarter for the exact amount due. If they do this just before the quarterly electronic payment deadline they should use the 13-character accounts office reference.
Employers who pay very early or very late should add an extra four digits to the end of the 13-character accounts office reference so the payment is allocated correctly. For Q 3 payments the...
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