Latest News

Senior managers

Automatic cancellation of a PAYE scheme

From 28 October 2013 HM Revenue & Customs (HMRC) have been issuing letters (RTI206) to employers to advise that, because their records indicate that an employer has not operated PAYE or paid any subcontractors, they have automatically closed the PAYE scheme due to inactivity.

Age Exception Certificates

HMRC will no longer issue age exception certificates (CA4140) to confirm that a person has reached State Pension age (SPA) and is no longer liable to pay Class 1 National Insurance Contributions (NICs), (employers continue to be liable for their portion of the NICs if the person is working as an employee).

RTI issue affecting student loan borrowers

HMRC would like employers to be aware that they have identified an issue with some employees who have student loans.

Real Time Information update

As an update on Real Time Information (RTI), I have identified 3 different areas that are causing concern for people running their own payroll. It would be beneficial to familiarise yourself with these issues so that you are aware should you have any problems.

Agency Workers Regulations

Under the Agency Workers Regulations, workers supplied by an agency become entitled to receive pay and basic working conditions equivalent to any directly employed employees after a 12 week qualifying period.

5 6 7 8 9