In HMRC’s article about ‘No Employer Annual Return to make’ there is a reference to the use of structured email forms on the HMRC website. HMRC say that using these forms is ‘quicker, cheaper and easier than writing or calling’. However we do appreciate that not all members find these quicker, cheaper and easier than writing a letter – especially for those with automated mailing systems that avoid the re-entry of data, which is time consuming and can lead to errors. In addition, members should ensure they retain evidence of the information submitted, in case of a query at a later date.
START OF HMRC UPDATE
Last week’s update included an entry about what to do if employers do not need to file an Employer Annual Return. Unfortunately some text was missing in relation to the structured email forms so the information has been included again in this week’s update.
No Employer Annual Return (P35 and P14s) to make for 2011-12
Employers who did not have to complete a P11 deductions working sheet, or equivalent record, during the 2011-12 tax year do not need to file an Employer Annual Return. But they should tell us if they have no return to make so that we can update our records to prevent us issuing any unnecessary reminders and penalty notices.
The easiest way to let us know there is no return to make is by using the structured email forms on our website. There’s one for employers and one for agents. Using these forms is quicker, cheaper and easier than writing or calling. We will confirm by email that we have received the notification and email you once we have noted our records.
Last year we could not process some of the forms because we could not link the reference number on the form with the correct employer record. So please double check that the reference number you enter on the form is correct. If you are not sure what your employer reference number is you can find it on the front of your yellow payment booklet (P30BC) or on the electronic PAYE reminders we send you each year.
You must only use the form to tell us you had no return to make for 2011-12.
If you want to tell us about an earlier year you can write to us or telephone the Employer Helpline on 0845 7 143 143.
Find out more at: No Employer Annual Return to make 2011-12
Deduction from Earnings Orders
A consultation document about the Child Support (Collections and Enforcement) (Amendments) Regulations 2012 was published on 20th April. The consultation concerns the draft regulations which make changes to the way Deduction from Earnings Orders (DEOs), made by the Child Maintenance and Enforcement Commission (the Commission), are administered by employers.
VAT Returns
All VAT returns must now be submitted online and any payment made electronically; for accounting periods starting on or after 1 April 2012. During February, HMRC issued a letter to all affected businesses notifying them of the new requirement
We have developed a VAT payment deadline calculator, which will help customers work out when to set up or make a VAT payment, to make sure it reaches HMRC on time and have also published details of the guidance and support available to businesses in making the move to online.
Toolkits to help minimise common errors
HMRC has published five updated Toolkits, those covering Capital Gains Taxes and Trusts and Estates. The Toolkits have been developed to help reduce common errors when completing returns.
Technical Team
4 May 2012
