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2013

RTI - Pseudo PAYE schemes HMRC have suggested a pragmatic solution for companies that only have an open PAYE scheme because they reimburse benefits covered by a dispensation and would otherwise be drawn into submitting a periodic online Employer Payment Summary (EPS) under RTI. 13 May 2013
RTI April 2013 Pilot Employer End of Year action required HM Revenue & Customs (HMRC) have updated the April 2013 Pilot Employer Supplementary Update to clarify the obligations on employers using HMRC's Basic PAYE Tools to make year-end submissions. 10 May 2013
HMRC Weekly update: Employer Annual Return, Pilot Employer Supplementary update and online reporting of Expenses & Benefits HMRC have provided another informal update regarding the Employer Annual Return deadline, an April 2013 Pilot Employer Supplementary update and an update on the online reporting for Expenses & Benefits. 10 May 2013
RTI - additional Employer Payment Summary (EPS) Guidance The HMRC RTI Programme has produced some further guidance, which agents and employers might find useful, on when to complete Employer Payment Summaries (EPS). 29 April 2013
RTI - correction of errors There have been a few queries around how to correct errors made on an FPS, eg to correct an under reported amount of pay or deductions. 29 April 2013
HMRC Update: Online filing of company tax returns - two years on HMRC have published an update to their approach to online filing of corporation tax returns and XBRL tagging. Although there is not going to be any major change to the XBRL tagging requirement this year, HMRC are going to look more closely at returns which do not have the expected number of tags or where tagging is clearly inaccurate. 29 April 2013
RTI - Record of CIS amounts set off by companies HMRC have produced an updated guidance note for companies on recording Construction Industry Scheme (CIS) deductions set off against PAYE due by companies to accompany the CIS132 form that can be used to record the set off. 29 April 2013
HMRC Weekly Update: RTI, the single HMRC bank account and Agent Update 35 HMRC have provided another informal update regarding RTI, the single HMRC bank account details and the next Agent Update. 26 April 2013
Using HMRC’s RTI BPT software – error messages Following queries from members and other employers, HMRC have produced a document setting out an explanation of error messages which may arise when using HMRC’s Basic PAYE Tools (BPT) software and what to do to correct the submissions. 26 April 2013
RTI – ‘Earlier Year Update’ for pilot employers HMRC have provided Real Time Information (RTI) PAYE pilot employers with a further update for pilot employers (ie those using RTI before 6 April 2013), who need to submit an Earlier Year Update (EYU). The functionality to do this using HMRC’s software is to be released by the end of May 2013. 26 April 2013
HMRC's DMB change procedures for Field Force Officer The CIOT/ATT Working Together team has raised with HMRC’s Debt Management and Banking (DMB) team some member concerns around unannounced visits from Field Force Officers (Collectors for Debt Management). HMRC have agreed to implement some changes. 24 April 2013
HMRC PAYE update - RTI, Statutory Sick Pay and record keeping software HMRC have provided another informal update regarding RTI, Statutory Sick Pay and record keeping software. 19 April 2013
New HMRC 0300 Child Benefit helpline numbers HMRC have responded positively to proposals from LITRG and the CIOT to move from 0845 to 03- prefix telephone numbers on helplines. This has now started with the Child Benefit line. This will help many claimants to minimise the cost of calling HMRC. 17 April 2013
HMRC Weekly Update - RTI Information HMRC have provided a further informal update regarding RTI, including details of an updated toolkit to reduce common errors. 12 April 2013
RTI Index Page HMRC has issued an updated index link to all the RTI PAYE pages. 10 April 2013
RTI - Starter process guidance amended Following representations made by the RTI Customer User Group, HMRC have amended the guidance on the starter process. 5 April 2013
RTI – how to report payments on the FPS where the ‘on or before’ relaxation is used On 19 March HM Revenue & Customs (HMRC) announced a temporary relaxation for small employers to the RTI ‘on or before’ rules. HMRC have now provided details of the entries that should be made on an FPS where the relaxation is being used. 4 April 2013
RTI - PAYE in real time - Annual payment option for employers HMRC have confirmed that the ‘annual payer’ system will continue under Real Time Information. Where salary and wages payments are made to all employees (including directors) in a single tax month each tax year the employer can inform HMRC’s employer helpline on 08457 143 143 that it is an ‘annual payer’ and hence minimise the reporting under RTI. 3 April 2013
Finance (No.2) Bill 2013 The Finance (No.2) Bill 2013 has been published. The Bill and Explanatory notes can be found here. 28 March 2013
HMRC's online services planned maintenance: 4 to 6 April 2013 – including RTI HMRC have confirmed that from 6:00am 4 April 2013 to 6:00am 6 April 2013, most of their online services are being upgraded and will undergo planned maintenance. As a result, some of their online services will be unavailable during this period, with a small number of services requiring a slightly longer outage. Some services will continue, but it may take longer to receive acknowledgements. HMRC have also confirmed the timing of Real Time Information (RTI) PAYE submissions around this period. 26 March 2013
Budget 2013 documents HMRC and HM Treasury Budget 2013 documents. 20 March 2013
RTI letter from the Exchequer Secretary to the Treasury to the CIOT The CIOT have received a letter from David Gauke MP, the Exchequer Secretary to the Treasury, in acknowledgment of the representations made to him and HMRC by the CIOT and other professional and business bodies and to note the significant change to RTI announced today. 19 March 2013
RTI - how to resolve queries HMRC have sent us the following information, explaining how they consider employers or agents can best try to resolve queries on RTI from 6 April. 15 March 2013
Deadline for election to stop 2013/14 Child Benefit is 'before 28 March 2013' HMRC have announced that elections to stop receiving Child Benefit (CB) must be made before Thursday 28 March 2013, if the individual wants to prevent a higher income child benefit charge being assessed on the person with the higher income. 8 March 2013
HMRC PAYE update - RTI HMRC have provided a further informal update regarding RTI. 8 March 2013
HMRC PAYE Update (RTI - One month to go) HMRC have provided a further informal update on PAYE related matters for sharing. The update covers guidance for employers on how to prepare for RTI with just one month until it is introduced. 6 March 2013
RTI Pilot Employers' Update 5 March 2013
RTI and 6 April submissions for pilot employers HMRC have provided confirmation of how RTI submissions will be dealt with during the annual downtime while the PAYE systems are upgraded and the 2013/14 release installed. Submissions can be made during this time by RTI pilot employers. 1 March 2013
HMRC PAYE update (RTI, PAYE Tax Calculator and webinars) HMRC have provided another informal update on RTI, PAYE Tax Calaculator and business advice webinars. 22 February 2013
HMRC PAYE Update (RTI and Basic PAYE Tools) HMRC have provided a further update regarding RTI and Basic PAYE Tools. 22 February 2013
Debt management and time to pay arrangements We understand that when discussing an individual’s tax debts with HMRC, including considering a Time To Pay arrangement, HMRC are not entitled to ask for details of spousal income and assets. Any members who are incorrectly asked to provide this information can point out that as this is not current HMRC policy. LITRG point out that such enquiries are legitimate for tax credit overpayment debts which are joint debts when arising from a joint claim, but that is as far as the practice should go. 22 February 2013
HMRC PAYE Update - RTI and changes of address for employees HMRC have provided another informal update on preparing for RTI and updating employee details. 15 February 2013
Will writing and Estate Administration - Encouraging news from the Legal Services Board (LSB) Following extensive consultations the LSB has finalised its recommendations to the Lord Chancellor regarding the proposed regulation of the will writing and estate administration market and continued regulation of probate work. 14 February 2013
HMRC Weekly Update (RTI, ADR and share schemes) HMRC have provided a further informal update on PAYE related matters for sharing. 8 February 2013
SA filing figures HMRC have announced the final filing results for returns submitted by the SA deadline on 31 January 2013. HMRC confirm that these are the best SA results ever. The previous highest ‘on time’ proportion was 92%, when the first ever SA returns were due back on 31 January 1998. 1 February 2013
HMRC PAYE update (Outstanding Employer Annual Returns) HMRC have provided a further informal update on PAYE related matters for sharing. The update provides information on penalties imposed on employers with outstanding Employer Annual Returns for 2011-12. 1 February 2013
Paying HMRC – problems with Santander Bill Pay service HMRC have informed us that the Bank of Santander is having problems with their Bill Pay service that taxpayers use to pay their tax by credit card or debit card. 31 January 2013
RTI and PAYE guidance HMRC are making several changes to the RTI pages on the HMRC website over the next few months. Many of the changes are as a result of consulting the professional bodies including the CIOT. In addition to the changes listed below, following discussions with the agent and software community, HMRC have also agreed to update the E13 guide, which many employers and agents use as a ‘PAYE bible’, so as to provide a concise guide to PAYE under RTI. 29 January 2013
HMRC PAYE Update (RTI and the HMRC bank account) HMRC have provided a further informal update on PAYE related matters for sharing. The update covers guidance for employers on how to prepare for RTI and information on the HMRC bank account. 25 January 2013
Employers’ PAYE/NIC for 2013/14 to a single HMRC bank account HMRC have confirmed that the bank account details for employers paying their PAYE/NIC for 2013/14 are changing. In future HMRC will use a single bank account. This change only affects employers that currently make their payments using the Accounts Office Shipley bank account details. These employers will use the Accounts Office Cumbernauld details from month 01 of the 2013-14 tax year. 23 January 2013
HMRC PAYE Update (Business Readiness Checklist, HMRC Benefit and Tax Calculators) HMRC have provided a further informal update on PAYE related matters for sharing. The update covers Business Readiness Checklist, HMRC Car and Car Fuel Benefit Calculator and HMRC Tax Calculator. 21 January 2013
Seed Enterprise Investment Scheme (SEIS): CGT Re-investment Relief clarification Following recent press reports that CGT reinvestment relief for a qualifying SEIS investment is to be extended for another tax year to 2013/14, we have sought clarification from HMRC. HMRC have confirmed that there has been no recent change in Government policy or legislation. 15 January 2013
Cancelling notices for SA returns – trusts, individuals and partnerships The Finance Bill 2013 draft clauses include provisions to give HMRC a specific power to withdraw notices issued under TMA 1970 section 8, 8A or 12AA to file a Self Assessment tax return for 2012/13 onwards. Prior to that legislation coming into force, HMRC will consider withdrawing such notices for earlier years. 11 January 2013
Gaming machine operators - register for machine game duty by 11 January HMRC have asked us to remind members who work with gaming machine operators that they have just days left to register for new tax regime. 4 January 2013
Child Benefit Charge – definition of adjusted net income The deadline for electing to stop receiving child benefit is 6 January 2013. To work out if it is beneficial to make an election it is usually necessary to work out the adjusted net income (ANI) of the higher income partner in a household. 3 January 2013

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2013