Hi! If you're new here, you might want to register for free email updates. Just use the form at the top of the sidebar. Thanks for visiting The Payroll Blog!
The service restrictions to HMRC’s own online PAYE services, as announced in earlier newsletters, have been confirmed as running from 22.00 on Tuesday, 21 October to 06.00 on Monday, 27 October.
Continue reading
Posted October 27th, 2008 | No Comments »
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
Posted October 6th, 2008 | No Comments »
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
Posted October 6th, 2008 | No Comments »
In 2004, Christopher Ranson and his wife set up 500 companies, giving them names ZXCV1 Ltd to ZXCV100 Ltd, and NHKL1 Ltd to NHKL400 Ltd. The accounts for each company at the end of the 2004/05 and 2005/06 tax years show receipts of £1, a payment of 78p for director’s remuneration to Mrs. Ranson and a payment of 22p in income tax. The year-end returns for each company were filed online. Mr. Ranson’s intention was to claim the financial incentives offered by HMRC to small employers for filing their returns online before it becomes mandatory to do so, namely £250 for each company for each of the 2004/05 and 2005/06 tax years.
Continue reading
Posted September 21st, 2008 | No Comments »
The Commissioners of Revenue and Customs have issued their annual “directions” stating that the date at which the decision will be made by HMRC on each employer’s size for mandatory electronic filing and payments for the 2009/10 tax year is Sunday, 19 October 2008.
Continue reading
Posted August 18th, 2008 | No Comments »
HMRC has published a consultation document entitled Equality Impact Assessment for Consultation – Implementation of Compulsory Online Filing for VAT, Corporation Tax and Employers’ Annual and In-Year PAYE Returns, which seeks comments on the effect of mandatory online filing, in particular in the areas of language, religion and disability.
Continue reading
Posted August 4th, 2008 | No Comments »
Richard Thomas, the Information Commissioner, has announced that enforcement action is to be taken against HMRC and the MOD following recent serious data breaches.
Continue reading
Posted July 7th, 2008 | No Comments »
The decision on whether a PAYE scheme is to be treated as a small, medium-sized or large employer for
Continue reading
Posted July 7th, 2008 | No Comments »
The Office of the Information Commissioner has published a new “good practice note” on the data protection issues that employers must consider when transferring employee information under the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE).
Continue reading
Posted June 16th, 2008 | No Comments »
The Information Security Breaches Survey is published bi-annually by the DBERR and PricewaterhouseCoopers plc. The results of the 2008 survey have been published and show, among other things, that most businesses are now investing in security defences and that information security breaches are causing less disruption to companies’ operations than two years ago. In the past six years, the number of businesses that have published security policies to their staff and provide on-going security awareness training has doubled. However, only 11% of businesses have implemented the sensible British Standard on Information Security Management and 79% are not aware of its contents.
Continue reading
Posted May 12th, 2008 | No Comments »
