RTI information changes

Key points

• Employers should issue a starter checklist and declaration for all new employees.
• Employers should check the P45 tax figure is correct.
• Be ready to uplift PAYE code values in accordance with the P9X (2019).
• HMRC will issue an 0T code if the employee’s status is not confirmed.
• HMRC has confirmed that employers should enter the contractual pay date rather than the actual payment date on the full payment submission.
• Payroll operators should check that they are using the latest statutory sick pay linking tables.
• The new postgraduate loan will become repayable from 6 April 2019.
• The statutory maternity pay rules have been changed if an employee works for another employer during the maternity pay period.

Having I hope completed all outstanding self-assessment tax returns advisers may wish to turn their attention to PAYE matters to ensure that client payrolls are operating as they should.

First the new starters process has changed. In future ...