New late payment penalties for PAYE started on 6 April 2010. A number of penalties have been challenged by employers at the First Tier Tribunal. In one case the judge decided that the penalty calculation for the year should not include a penalty for late payment of the liability for the tax period 6 March 2011 to 5 April 2011 because this Month 12 payment is due by 22 April in the following tax year. The judge’s view was that the law only permits a penalty to be charged for sums that are due during the relevant tax year.

Submitted Sunday, 29th April 2012

The DWP and TPR have launched a joint website providing template material that can be used for employers as part of communicating to employees about auto-enrolment http://www.thepensionsregulator.gov.uk/workplacepensions.html.
Sample slides, posters and articles are provided plus FAQs.

Employers wanting to see templates for the official notices that have to be issued should go to the detailed employer guidance on the TPR website http://www.thepensionsregulator.gov.uk/pensions-reform/detailed-guidance...

Submitted Saturday, 28th April 2012

HMRC have now made generally available the specific guidance on RTI that is being used and tested by the pilot employers: http://www.hmrc.gov.uk/payerti/index.htm

I have given HMRC copious feedback on this guidance as I think it mixes PAYE business as usual guidance with what is new for RTI. In addition employers will still need to refer to specific online guidance such as the CWG2 and booklets 480, 490 and the E-series so I will be interested to hear how the RTI guidance is received as the pilot progresses.

Kate

Submitted Tuesday, 24th April 2012

After six months and two freedom of Information requests, both of which the Treasury didn't answer, HMRC have at last provided answers to the question of how the child benefit withdrawal will be handled. My questions and their response is as follows:

1. Calculation of Child Benefit charge through the tax code for employees and self employed will there be an impact on employers?

Submitted Monday, 16th April 2012

HMRC have announced that from June 2012 they will make a change to the way they they handle requests for advance funding to cover the costs of SMP, SAP, OSPP/ASPP and SSP:

'Advance Funding for Statutory Payments

Submitted Monday, 16th April 2012

HMRC have a new website page dedicated to publicising which payroll software products have been successfully tested as ready to file the key RTI files:

Employer Aligbnment Submission
Full Payment Submission
Employer Payment Summary
NINO Verification Request

worth bookmarking and checking on a regular basis: http://tinyurl.com/88lefvp

Kate

Submitted Saturday, 14th April 2012

Following the announcement on 23rd March of the final decisions around staging dates for auto-enrolment The Pensions Regulator has now published confirmed staging dates for all employers

http://www.thepensionsregulator.gov.uk/pensions-reform/staging-date-time...

Submitted Wednesday, 11th April 2012

There are a number of reasons why an employer may want to bring their auto-enrolment staging date forward, for example to avoid a clash with other key events (like joining RTI!) or when there are peak number of casuals on the payroll. The Pension Regulator has now provided detailed advice on how to confirm that you have selected an earlier date for your auto-enrolment duties to be effective
http://www.thepensionsregulator.gov.uk/pensions-reform/bringing-staging-...

Submitted Wednesday, 11th April 2012

HMRC have issued this statement in their weekly update for employers. I believe this is the first time since NPS has gone live that this process has run. Week 53 always generated an underpayment for those in self-assessment but now this appears to be be able to be applied to all taxpayers:

Submitted Monday, 2nd April 2012

HMRC is reminding those with pension funds in excess of £1.5m that they must apply for fixed protection by 5.4.12 on form APSS227 or will face a tax charge when the lifetime allowance drops to £1.5m on 6th April 2012. To apply for fixed protection employees must cease all future pension accrual. It is also worth noting this caveat that was raised by CMS Cameron McKenna LLP last week

Submitted Wednesday, 28th March 2012