UK Payroll News 2005 Archive - Sponsored by HRD & Payroll Solutions



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29 December 2005

Payroll deadlines during the next month

European Commission proposes to reduce car emissions: Further improvements aimed mainly at diesel engines

New pension factsheets published: Simple guidance for employees and employers

HMRC criminal investigation policy: When criminal rather than civil investigations will be commenced

Deducting VAT on reimbursement to employees of fuel costs: New rules introduced from 1 January 2006

Minimum Wage enforcement: £1.7 million in seven months

Payroll Tip: Tax liabilities when an employer meets the employee's costs in obtaining a benefit




22 December 2005

Payroll deadlines during the next month

Changes to year-end forms: Draft forms for 2006/07 year end published

Developers' Corner: Internet technical pack for 2006/07 year end

Employment Status Indicator: HMRC tool to help identify the tax status of workers

Payroll Tip: Costs incurred in a year different to the one in which the benefit enjoyed




15 December 2005

Payroll deadlines during the next month

Parents and work and flexible working: New guidance for employers from Acas

Identifying a "worker" in the construction industry: Understanding the "mutuality of obligation" requirement

Enforcing an illegal contract: Did the employees participate substantially in the illegality?

Driving and rest times for professional drivers: Europe updates the social rules in road haulage

P11D(b) penalty notices issued incorrectly: HMRC apologises for system errors

New guidance on construction industry scheme changes: Booklet and factsheets updated

Data Provisioning Service to replace Secure Mailbox Service: Further information provided

Developers' Corner: PAYE Online for Employers: Internet Service Technical Pack

Pre-Budget Statement: Statutory Sick Pay rate for 2006/07

Year-end reporting 2005/06: Preparing for and filing year end returns

New form P46 Employees without a form P45: How to enter the NI number

Transfer of tax credit payment to HMRC: Clarification of procedures at the year end

Payroll Tip: Fixed-term employees and redundancy pay




8 December 2005

Payroll deadlines during the next month

Pre-Budget Statement 2005

Proposal to transfer payment of SMP etc. to HMRC: Very unlikely, and certainly not before 2010

Tax avoidance and disclosure: Further measures announced

Euro V emission standards for cars and vans: Incentives under consideration to encourage early take-up

Civil partnerships: Acas guidance updated

Happy Christmas party advice from Acas: Not just about over-drinking

Working time and rest periods: ECJ confirms that on-call duty is classified as working time

The DTI's draft simplification plan: More than £1 billion of regulatory savings targeted

Diversity in the workplace: EC survey reveals benefits of diversity policies

Business use of employee's vehicle: HMRC provide new fact sheet

Employment-related securities and options: New form 42 and guidance

Payroll Tip: Company cars and vans for family members




1 December 2005

Payroll deadlines during the next month

Civil partnerships: Further implications for employers

Developers' Corner: Data Provisioning Service

Developers' Corner: New Construction Industry Scheme

Enterprise Management Incentives: Updated guidance available

IT problems and the launch of tax credit: HMRC and EDS settle dispute

Scotland bankruptcy and diligence reforms: Changes planned for Scottish court orders

Payroll Tip: NICs table letter from state retirement age




24 November 2005

Payroll deadlines during the next month

P2 coding notices: New format notice now being issued

National Insurance Contributions Bill: Measures to close down NICs avoidance schemes

Developers' Corner: Documentation changes

Encouraging higher workplace pension contributions: DWP pilot study to investigate automatic annual increases

Time off for magistrates: Proposals for clarifying employers' obligations

Compromise agreements: Tax implications when a compromise agreement in ineffective

Payroll Tip: Statutory holiday pay for subcontractors




17 November 2005

Payroll deadlines during the next month

Enterprise Management Initiatives: New form for reporting EMI options

National Insurance contributions and orchestras: Failure by some orchestras to deduct NICs since 1998

Payroll Tip: National Insurance numbers




10 November 2005

Payroll deadlines during the next month

Calculating "a week's pay": Does holiday pay paid in the previous 12 weeks count as earnings?

Payroll Standard: Version 7 is published, with minor changes

Developers' Corner: Data Provisioning Service

Developers' Corner: PAYE Online for Employers: Technical Specifications

Rolled-up holiday pay: Advocate-General suggests approval if further conditions are met

Payroll Tip: How are HMRC forms completed if we do not have an NI number for an employee?




3 November 2005

Payroll deadlines during the next month

Employment status for holiday pay entitlement: Can a self-employed person be a "worker"?

Payroll Giving Grants programme: Nearly 500 companies sign up

Childcare and the rules for tax and NICs relief: HMRC publish new guidance leaflets

Specific Situations: Civil Partnerships and tax charges and reliefs

Northern Ireland - Disciplinary and Grievance Procedures: Sample letters and flow charts to support the Code of Practice

Payroll Tip: Understanding maternity-related dates




27 October 2005

CIPD Annual Conference & Exhibition 2005 - Highlights

Payroll deadlines during the next month

Mobility of occupational pension schemes within EU: "Portability of Pensions" Directive proposed by EC

New Construction Industry Scheme: Implementation date extended

Homeworkers' additional household expenses: Tax relief when expenses not reimbursed

National Minimum Wage: Scottish Agricultural Wages increases confirmed

Work and Families Bill: New provisions for maternity, adoption and holiday leave

Mileage allowance payments: HMRC changes advice on calculating liabilities

Payroll Tip: Childcare vouchers provided by the employer




20 October 2005

Payroll deadlines during the next month

Good working relationships: Acas publishes its Model Workplace

Developers' Corner: P6 and year-end updates

National Insurance Contributions Bill: Measures to close down NICs avoidance schemes

Payroll test data: Updated versions for tax year 2005/06 available

Student loan deductions: HMRC corrects advice on threshold calculation

Double Taxation Agreements: United Kingdom and Georgia

Payroll Tip: Childcare contracted by the employer




13 October 2005

Softworld HR & Payroll 2005 Exhibition - Highlights

Payroll deadlines during the next month

Secure Mailbox Service: Replacement by Data Provisioning Service

Magistrates' financial loss allowances: New rates and procedures from October 2005

Payroll Tip: Treatment of childcare vouchers for NICs




6 October 2005

Payroll deadlines during the next month

National minimum wage: New rates apply from October 2005

Year-end electronic filing 2004/05: Tax-free payment letters

Year-end electronic filing 2004/05: Common errors in returns

Year-end electronic filing 2005/06: On-line validation of returns

Year-end electronic filing 2005/06: Compulsory for medium-sized employers

Changes to 2005/06 forms: P11D and Working Sheet 3 formats finalised

Age discrimination and statutory payments: Age limits to be removed from October 2006

Developers' Corner: Technical specification for DEOs

Payroll Tip: Childcare provided on the employer's premises




29 September 2005

Payroll deadlines during the next month

Phasing out of tax credit payments by employers: Frequently asked questions

Payroll Tip: New Construction Industry Scheme




22 September 2005

Payroll deadlines during the next month

Agricultural wage negotiations for England and Wales: New six-tier grading structure confirmed

New Construction Industry Scheme: Business Support Teams running courses around the country

Double Taxation Agreement: United Kingdom and the Republic of Botswana

Developers' Corner: PAYE Online for Employers: Technical Specifications

HMRC interest rates: Rates decrease from 6 September 2005

Payroll Tip: National Insurance numbers




15 September 2005

Payroll deadlines during the next month

Contractual Sick Pay and pregnancy-related illnesses: European Court of Justice disagrees with Advocate-General's Opinion

Working Tax Credit: Guidance on direct payment by HMRC sent to employers

Payroll Tip: National Insurance numbers




8 September 2005

Payroll deadlines during the next month

Holidays and holiday pay: Acas guidance updated

Share Incentive Plans: New guidance for employees

Investigation of tax fraud: New civil procedures for those making full disclosure of irregularities

Payments to the Accounts Office: Withdrawal of local banking facilities

Payroll Tip: PAYE procedures for part-time workers




1 September 2005

Payroll deadlines during the next month

Small and medium-sized enterprise statistics: Analysis published for 2004

New form procedures from April 2006: Adjustment made to Box D

Scottish Agricultural Wages Board proposals: Increases ensure compliance with National Minimum Wage

Payroll Tip: PAYE procedures for casual workers




25 August 2005

Payroll deadlines during the next month

Changing from employed to self-employed: Calling a horse "a camel" doesn't stop it being a horse

Applications for form E101: Paying NICs when working in two or more EEA countries

Payroll Tip: Handling payments in weeks 53, 54 and 56




18 August 2005

Payroll deadlines during the next month

Car and fuel benefit charges: Discounts and supplements for alternative fuels

Payment of working tax credit by employers: Statutory requirement on employers before 7 November 2005

Payroll Tip: Allocating tax codes using form P45




11 August 2005

Payroll deadlines during the next month

BACSTEL-IP migration worries: If you send BACS transactions, you cannot do nothing

New Construction Industry Scheme: New guidance published by HMRC

Taxation of employment-related securities: HMRC publishes first parts of its new detailed manual

Payroll Tip: Allocating tax codes using form P46




4 August 2005

Payroll deadlines during the next month

Statutory calculation of holiday pay: Long-standing collective agreement results in a underpayment of holiday pay

Developers' Corner: Quality Standard for 2006/07 year-end returns published

Online filing of 2004/05 year-end returns: HMRC gives latest filing results and identifies common errors

Submitting amended P35 returns: Reminders when making amendments online

Notice to file 2006/07 returns online: "Snap-shot" letters to be issued in November

Form changes: Changes announced to P11D working sheet 3 and forms P35 and P46

SMP retrospective calculations: DWP guidance on recalculation consequences of "Alabaster"

Phasing out employer payments of Working Tax Credit: All payroll payments should cease by 31 March 2006

Year-end returns by magnetic media: HMRC guidance for 2005/06 and beyond

New Construction Industry Scheme: Final regulations published with new rules from 6 April 2006

Handling wrongly paid statutory payments: Can negative amounts of statutory payments be reported on form P14?

Payroll Tip: Retention periods for payroll records




28 July 2005

Payroll deadlines during the next month

Unlawful deduction of wages: £16,000 awarded for unpaid on-call hours

Another "Carter" review of online services: Self assessment, VAT and corporation tax now to be targeted

HMRC and medium-sized businesses: Seeking better way of working

Payroll Tip: Returning to work from maternity and adoption leave




21 July 2005

Payroll deadlines during the next month

Surcharge notices for late payments: HMRC starts to issue notices to large employers

Qualifying service for employment rights: How is the last day of a year's employment determined?

Age discrimination in the workplace to be outlawed: New measures to be introduced from October 2006

New measures to be introduced from October 2006: Remit includes minimum wage treatment of benefits-in-kind

Targeting national minimum wage offenders: Enforcement efforts in specific employment sectors

Double Taxation Agreements: UK negotiating priorities for 2005/06 announced

Employment Tribunals annual report: Key targets met and exceeded during 2004/05

Payroll Tip: Entitlement to benefits during maternity/adoption leave




14 July 2005

Payroll deadlines during the next month

Recovering the £250 cash incentive for electronic filing: Guidance from HMRC on reducing payments to the Accounts Office

Annual Payroll Awards: Recognising the very best in Payroll

Complaint to employment tribunal sent by e-mail: When is there a "reasonable expectation" of an e-mail being delivered?

Payroll Tip: Deductions from wages




7 July 2005

Payroll deadlines during the next month

Serious problems reported with processing of year-end returns: 40 million returns await validation and processing

Vocational trainees and bursaries during maternity absence: Non-payment of bursaries is discriminatory

Data Protection guide on employment practices: Single volume combines the four individual sections

Advisory fuel rates for company cars: Minimal Effect from General Increases in Fuel Prices

Voluntary payments of tax following employer compliance reviews: HMRC clarifies the NICs liabilities on voluntary payments of tax

Payroll Tip: Time off for training for reservists




30 June 2005

Payroll deadlines during the next month

Tips and troncs: HMRC clarifies recent changes to guidance on tips

Applications for form E101: New form for employees employed in two or more EEA countries

Payroll Tip: Recovery of statutory maternity, paternity and adoption pay




23 June 2005

Payroll deadlines during the next month

New Data Protection enforcement division: Information Commissioner acts to protect personal information

HMRC organisational structure announced: Four business areas to be implemented within six months

Agricultural wage negotions for England and Wales: New grading structure proposed

Payroll test data: Latest versions for tax year 2005/06 available

Payroll Tip: Medical check-ups and eyesight tests




16 June 2005

Payroll deadlines during the next month

Social Security Agreement between the UK and Korea: New guidance document published

Financial assistance for Reservists and their employers during mobilisation: Review recommendations take effect from 14 April 2005

Payroll Tip: Topping up jury service loss of earnings allowances




9 June 2005

Payroll deadlines during the next month

Working Time Directive and the 48-hour opt-out: The European Commission tables revised proposals

Holiday leave and holiday pay : Court of Appeal resolves many of the outstanding holiday leave and pay issues

Employment-related securities and form 42: Guidance on completing the form updated

Payroll Tip: Meeting the pool car conditions




2 June 2005

Payroll deadlines during the next month

Payment of Class 1A NICs: Later deadline if payment is made electronically

Online calculator for SSP: Help for employers in calculating and recovering SSP

HMRC powers and the rights of taxpayers: Clarification on the powers of inspectors in relation to the different taxes

Class 1 NICs on shares and securities for international employees: Guidance for employers in a Tax Bulletin Special Edition

Plans for faster payments service announced: Agreement reached on same day clearing between banks

Payroll Tip: Deduction for private use payments for a company car




26 May 2005

Payroll deadlines during the next month

New Construction Industry Scheme: Availability of guidance for contractors, subcontractors and developers

Appeals against Deduction from Earnings Orders: CSA publishes internal guidance on debt enforcement action

Disclosure of in-house tax avoidance schemes: New reporting requirements announced

Digest of Double Taxation Treaties: New edition published, with new claim forms

Fraud Alert - Bogus Inland Revenue Forms P86: Documents asking employees to provide bank account details

Agent authorisation rules relaxed: FBI2 form only required if HMRC is to communicate with the agent

P14 returns for high earners: Special rules for 2004/05 tax year end

Credit cards and form P9D: Availability of the employer's credit card to an employee's household

Student Loan Deductions and the weekly threshold: Calculating the threshold in a tax year with 53 weeks

Payroll Tip: Deduction for capital contributions towards a company car




19 May 2005

Payroll deadlines during the next month

"Workers" under the Working Time Regulations: EAT explores the "intermediate category of work"

Opt-out from the 48-hour working week: European Parliament votes to scrap the working time opt-out

Payroll Tip: Part of property used for business purposes




12 May 2005

Payroll deadlines during the next month

Agency workers - employees of the agency?: EAT rejects the "delegation" argument

Construction of compromise agreements: Court of Appeal requires agreements to be specific to each case

Opt-out from the 48-hour week: European Parliament's debate due this coming week

Payroll Tip: Use of employer's credit card to make purchases on behalf of the employer




5 May 2005

Payroll deadlines during the next month

Online filing of year-end returns: Online filing and electronic payment handbook updated

Pension schemes: Draft copies of new forms available

Employment-related securities: Guidance for completing form 42 updated

Holiday leave and holiday pay : Court of Appeal resolves many of the outstanding holiday leave and pay issues

Court of Appeal decision in the Alabaster case: Appeal allowed against the 2000 tribunal decision not award additional maternity pay

Payroll Tip: Provision of parking places as a benefit




28 April 2005

Payroll deadlines during the next month

Handling of agency worker cases clarified by EAT: Instructions for tribunals on triangular working relationships

European Parliament expected to scrap 48-hour opt-out after 3 years: Employment Committee rejects EC working time proposals

Tax relief for expenses of employment: Form P87 available for employees to download

Payroll Tip: Gifts and awards for lower-paid employees




21 April 2005

Payroll deadlines during the next month

National minimum wage: Quality bonuses and bonuses for dirty, heavy or dangerous work

Contracts of apprenticeship: EAT rules on status of Modern Apprenticeships

Double Taxation Agreement with China: Discussion preparatory to a new agreement

HM Revenue and Customs: New web site opens

UK pension arrangements for tax treaty benefits: Definition of UK pension schemes agreed

Payroll Tip: The market value of benefits-in-kind




14 April 2005

Payroll deadlines during the next month

HM Revenue and Customs: Commissioners for Revenue and Customs Act 2005 receives Royal Assent

2005 Budget measures approved: Finance Act 2005 receives Royal Assent

Second rewrite of the taxes legislation comes into force: Income Tax (Trading and Other Income) Act 2005 receives Royal Assent

On-line filing update: System available but some early suggestions

Treatment of childcare vouchers for NICs: Transitional measures clarified

Developers' Corner: Payroll test data for 2005/06

Inland Revenue processing of year-end returns: Quality Standard checks to be performed in two stages

Professional fees: A further fee added to the exempted fees

Payroll Tip: Deducting jury service allowances from the employee's pay




7 April 2005

Payroll deadlines during the next month

Completing P35s online: New P35 filing facilities to be available on the Inland Revenue's website

Online filing: Changes to EOY online filing processes effective 6th April

Bonuses and maternity leave: Is a reduction in bonus for absence due to maternity lawful?

Contract tainted with illegality: Failure to deduct PAYE makes an employment contract illegal

NICs for entertainers: Further amendments to the guidance booklet

Juror financial loss allowances: Increases from April 2005

Guidance on Attachment of Earnings: DCA leaves faulty guidance in place and refuses to issue technical specifications

Payroll Tip: Calculating the tax charges when two employees share a company car




31 March 2005

Payroll deadlines during the next month

HM Revenue and Customs and the Taxpayer: Review of powers, deterrents and safeguards

Finance Bill 2005: Draft rules published for fringe benefits tax changes

Corrections to E15 Help Book: Corrections to the corrections!

Payroll Tip: Payments by employees towards the provision of living accommodation




24 March 2005

Budget 2005 - Summary of Payroll-related Announcements

Payroll deadlines during the next month

Direct payment of tax credits by Inland Revenue: Date announced for lifting burden from employers

Reducing the administrative burdens of the tax system: Consultation aimed at helping small businesses

Online filing of year-end returns: Last minute guidance for a successful "filing experience"

Tax-free incentives for filing year-end returns electronically: Measures introduced to prevent abuse of the arrangement

Childcare vouchers and NICs: Treatment brought into line with tax rules "so far as practicable"

Developers' Corner: Reform of Construction Industry Scheme

Developers' Corner: Urgent change to year-end magnetic media specification

Meaning of "qualifying childcare": Last minute changes to the definitions

Schedule 5 Attachment of Earnings Orders: Pilot scheme extended

Road Transport Regulations effective 6 April 2005: New working time rules for mobile and agency workers

Payroll Tip: Non-cash vouchers that are also available to the general public




17 March 2005

Payroll deadlines during the next month

Schedule 5 Attachment of Earnings Orders: Pilot scheme extended and rules clarified

Student Loan Deductions: Errors and clarifications in the new E17 booklet

More errors in new Employer's Help Books: Corrections to E12, E15 and E15 Supplement Help Books

Deducting VAT on reimbursement to employees of fuel costs: ECJ rules that UK rules incompatible with European Community law

Form 42 Employment-related securities and options: Guidance on completing the form published

Payroll Tip: Reporting the car benefit charge when the car is off the road




17 March 2005

Budget 2005 - Summary of Payroll-related Announcements




4 March 2005

Payroll deadlines during the next month

National minimum wage: Agricultural workers in Northern Ireland

Data Protection: Disclosure of documents held in a relevant filing system

Extending rights: Consultation "Work and Families: Choice and Flexibility"

Continuity of employment: Effect of statutory dispute resolution procedures

Payroll Tip: Reporting essential user allowances




25 February 2005

Payroll deadlines during the next month

National minimum wage: Exceeds £5 for the first time in October 2005

Budget 2005: Date of Chancellor's report announced

Developers' Corner: Magnetic media returns, 2005/06

Form 42 Employment-related securities and options: Form for year to April 2005 published

Tax and NICs rules for childcare: Guidance on the new rules from April 2005

Student loan deductions: New guidance for employers

Recovery of overpaid tax: Court of Appeal rejects appeal by the Inland Revenue

Payroll Tip: Mileage allowance payments




18 February 2005

Payroll deadlines during the next month

Employment status for employment rights: Appeal Tribunal considers the effect of lack of mutuality of obligation

Employer-provided computers and bicycles: Change in the law to support Home Computer Initiatives

Payroll Tip: Identifying "employees" for income tax and employment rights purposes




11 February 2005

Payroll deadlines during the next month

Tips and troncs: Inland Revenue revises guidance on NICs

Developers' Corner: End-of-year filing error reports

End-of-year filing and firewalls: Testing whether firewalls will prevent access for filing year-end returns

Payroll Tip: Tax exemption for mobile phones




4 February 2005

Payroll deadlines during the next month

Further legislation to stop new tax avoidance schemes: Contrived schemes to avoid tax and NICs on employment-related securities

Guidance on provision of childcare by employers: New leaflet aimed at employees

Developers' corner: Magnetic media specifications

Developers' corner: Payroll test data

Attachment of Earnings Orders: Caution over guidance from the Department for Constitutional Affairs

Paying the Accounts Office by BACS: One payment now acceptable instead of two

Payroll Tip: Tax Liabilities on Hospitality Events




28 January 2005

Payroll deadlines during the next month

Guidance for employers on use of Electronic Data Interchange: How to send and receive forms using EDI

Payroll Giving Grants: Grants of up to £500 to set up new schemes to benefit charities

Payroll Tip: Reporting the payment of annual professional subscriptions




21 January 2005

Payroll deadlines during the next month

Agricultural workers in Northern Ireland: Minimum rate increases from 4th April

Payroll Tip: The tax and NICs implications of the different ways of paying expenses




14 January 2005

Payroll deadlines during the next month

Payroll Giving grant scheme: Correction to the grant levels

Payroll Tip: The tax and NICs implications of the different ways of providing benefits




7 January 2005

Payroll deadlines during the next month

Developers' Corner: EDI technical specifications

Schedule 5 Attachment of Earnings Orders: Pilot measures for enforcing fines to go ahead from April

Magnetic media returns - Year-end 2004/05: Revenue processing schedule causes problems for magnetic media returns

Payroll Tip: Payments for private medical insurance




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