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Employees

HMRC have introduced a system of electronic messages intended to help employers keep their PAYE up to date.

The first alert will be sent to employers who are suspected of having submitted a late full payment submission. Recipients must ensure they get their business ready to submit
PAYE returns on time from 6 April 2014 to avoid potential in-year penalties in 2014/15, said the Revenue.

Salaried members of limited liability partnerships (LLPs) will be classed as employees under changes to the taxation of partnerships, HMRC have announced.

The move follows the consultation on proposals for addressing the disguising of the employer/employee relationship through membership of LLPs.

The responses highlighted the problem of disguised employment arising from the interaction of the Alternative Investment Fund Managers Directive (AIFMD) and the existing partnership tax rules on alternative investment fund (AIF) managers who operate as a partnership.

HMRC are hitting amateur clubs for six over employment status

Employers have themselves to blame for the majority of PAYE bills they dispute, according to a report from HMRC.

A new digital service for taxpayers in the PAYE system is set to be launched in April 2014 – and HMRC are looking for people willing to help with testing.

The department wants the help of workers with business vehicles and employers who have staff with company cars:  the initial version of the service enables users to tell the Revenue about changes to company vehicles and fuel benefits.

Email an application to take part, including business location in the subject box.

Brief issued following ITV decision by appeal court

N Ratcliffe (TC2814)

HMRC are set to introduce a series of new notifications aimed at helping employers manage their PAYE affairs and avoid penalties. Four types of generic messages will be sent to employers:

S Kutcha; RA Cowen & Partners Ltd (TC2769)

Supplementary questions aimed at bolstering HMRC poll

What are the Class 1 NIC implications for the UK employee of a French company?

The government has unveiled proposals for payroll giving that will enable employers to encourage charitable donations more easily and allow organisations faster access to the sums.

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