Employees

Y Yetis (TC2410)

K Harrison (TC2397)

An employee lives on the south coast and works for at least two days a week in his employer’s local office. However, he also spends, on average, three days a week visiting the London office and the London clients of the south coast office

P Marshall (TC2466)

A Readers’ Forum question resulted in clarification of negative earnings and employment losses

The impact of real-time information on employers with expatriate members of staff

Week-long Twitter Q&A for new system; Employer Bulletin 43 summarised

HMRC have announced new fuel rates for company cars, which apply to all journeys on or after 1 March 2013 until further notice. For one month from the date of change, employers may use either the previous or new rates and therefore make or require supplementary payments, but they are under no obligation to do either. Petrol hybrid cars are treated as petrol cars for this purpose. The amounts can be used for VAT, but employers will need to retain receipts.

By Keith Gordon; £95; published by Bloomsbury Professional; paperback; fourth edition; 354 pages

GF Ballard (TC2505)

Termination payments: the basic rules relating to tax treatment, their common pitfalls and potential planning opportunities

Employers are facing costs of up to £30,000 to ensure their BACS software is fully compliant with real-time information (RTI) requirements for PAYE, according to a survey by information service Payroll Alliance and the Chartered Institute of Payroll Professionals.

The results show that 42% of respondents incurred fees to include the hash total in field seven of their BACs submission, which is required by HMRC to match a payment to RTI data. Of those paying for the upgrade, 39% spent between £1,000 to £4,999, while 8% paid £7,000 and £30,000.