Editorial for Newsletter #312

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This week’s newsletter has a wide-ranging collection of short items, but with two general themes.

Continue reading Editorial for Newsletter #312


Written by Ian Congreave - Payroll writer and lecturer

A Protocol to the Double Taxation Convention between the UK and New Zealand took effect in both countries on 28 August 2008.  The Protocol relates to the exchange of information and assistance in the collection of taxes.

Continue reading Double Taxation Conventions - Agreements with New Zealand, Slovenia and the Isle of Man


Written by Ian Congreave - Payroll writer and lecturer

The Agricultural Wages Board for England and Wales has agreed a new Wages Order to come into force on 1 October 2008.  The principal changes to rates of pay and benefits are as follows: Continue reading Agricultural Wages in England and Wales - New rates and benefits from October 2008


Written by Ian Congreave - Payroll writer and lecturer

The UK’s Age Equality Regulations allow employers to dismiss employees on the grounds of retirement at age 65 and, if they have requested to continue working beyond 65, to refuse the request, after following specified procedures, without providing written reasons.  There is no provision for appealing to an employment tribunal against the employer’s decision to refuse a request not to retire.

Continue reading Retirement and Age Discrimination - Advocate General indicates dismissal for retirement at 65 not discriminatory


Written by Ian Congreave - Payroll writer and lecturer

The following points have been covered in earlier newsletters but, as HMRC is issuing reminders to developers, agents and employers in press releases and news items, it may be helpful to remind readers about service restrictions at the end of October.

Continue reading HMRC’s PAYE Online Services - Reminders about unavailability in October


Written by Ian Congreave - Payroll writer and lecturer

Employer FAQ – P45 and P46 Procedures

HMRC questions and answers

Continue reading Employer FAQ – P45 and P46 Procedures


Written by Ian Congreave - Payroll writer and lecturer

From April 2009, Jobcentre Plus will align and lengthen payment periods for the majority of Working Age benefits.  It will involve assigning a single benefit week ending day for each individual, regardless of the benefits they receive.  Payment will be made fortnightly in arrears for a benefit week-ending day that is determined by the customer’s National Insurance number.

Continue reading National Insurance Numbers - DWP finds new use for NI numbers


Written by Ian Congreave - Payroll writer and lecturer

New P45 - Ordering stationery up to the tax year end

The new A4-size P45, which comes into use from 27 October 2008, can be printed on blank A4 paper using in-house printers if the employer files Part 1 online.  Some computerised payroll systems will introduce this facility before that end of the tax year; others may not provide it until the start of the new tax year.

Continue reading New P45 - Ordering stationery up to the tax year end


Written by Ian Congreave - Payroll writer and lecturer

Regulations 42 and 46 of the Income Tax (Pay As You Earn) Regulations 2003 require employers to provide, among other information, an employee’s address when completing forms P45 and P46.  The online versions of these forms require both the first and second lines of address to be completed, in addition to the postcode.

Continue reading Online Filing of In-Year PAYE Returns - Guidance on completing the second line of address


Written by Ian Congreave - Payroll writer and lecturer

The Department for Business, Enterprise and Regulatory Reform has reissued the detailed National Minimum Wage Guide.  As the guide is dated September 2008, it uses the 2007/08 minimum wage rates in the worked examples, rather than the new rates that come into force from 1 October 2008.

Continue reading National Minimum Wage - BERR updates guidance for employers and workers


Written by Ian Congreave - Payroll writer and lecturer