Employer Bulletin responds to flooding

The latest edition of HMRC’s Employer Bulletin includes reporting PAYE information ‘on or before’ paying employees end-of-year reporting YouTube videos and a reminder to register to payroll benefits as well as those summarised below. Details are on GOV.UK at tinyurl.com/eb58feb.

Flooding

Employers who have been affected by flooding and are submitting their real time information (RTI) return late should use late reporting reason ‘G’ on the submission (see ‘What payroll information to report to HMRC’ – tinyurl.com/pecncor). This will prevent a late filing notification and penalties.

If a business receives a penalty for a late payment or submission as a result of delays caused by flooding it should appeal online and use the appeal reason ‘fire/flood/natural disaster’.

HMRC has set up a tax helpline (0800 904 7900) for anyone affected by the severe weather and floods.

Scottish rate of income tax

From April 2016 employers must...