UK Payroll News 2008 Archive - Sponsored by HRD & Payroll Solutions

26 June 2008

Payroll deadlines during the next month

Interest Paid on Underpaid and Overpaid Tax - HMRC consults on a new approach to interest

Filing Tax Returns and Paying Tax On Time - HMRC consults on a new approach to penalties

Double Taxation Conventions - New Convention signed by UK and France

Scottish Agricultural Wages Board - Consultation on continued need for minimum wages for agricultural workers in Scotland

Jersey - Employment Forum Recommendations

Republic of Ireland - Audit and Investigation Settlements

Employer FAQ - Cars and Fuel

19 June 2008

Payroll deadlines during the next month

National Minimum Wage - Distribution of tips by a troncmaster and minimum wage compliance

Discipline and Grievance Code of Practice - Acas consults on new guidance for employers

Temporary Agency Workers Directive - EU member states reach agreement on outstanding issues

New Form P45 - Samples of the final versions available to view

Working Time Directive - EU member states reach agreement on outstanding issues

Employed or Self-employed? - New guidance on employment status for tax and NICs purposes

Employer FAQ - Fixed-Term Employees

12 June 2008

Payroll deadlines during the next month

National Minimum Wage - Legislative changes planned for October 2008

Data Protection - New guidance on information transfers under TUPE

Isle of Man Minimum Wage - Adult hourly rate to increase to £6

Employer FAQ - Statutory Redundancy Pay

5 June 2008

Payroll deadlines during the next month

Company Cars - Advisory Fuel Rates - New rates effective 1 July 2008

Cycle-to-Work Schemes - Issues raised by HMRC Benefits and Expenses Sub Group

Employer FAQ - Statutory Holiday Entitlements

29 May 2008

Payroll deadlines during the next month

Salary Sacrifice and Benefits During Maternity Leave - HMRC publishes its interpretation of employment law changes

22 May 2008

Payroll deadlines during the next month

Right to Request Flexible Working - Working party recommends extension to parents of 16-year olds

Employment Status of Contractors - Special Commissioner considers the "notional contract"

Employer FAQ - Statutory Maternity Leave and Pay

15 May 2008

Payroll deadlines during the next month

Charity Payroll Giving - HMRC guidance updated

Personal Tax Allowance - Increases from September to reduce the impact of removing the 10% tax rate

Draft Legislative Programme - PM announces plans for new legislation

Isle of Man: Taxation of Company Cars and Fuel - Proposals to update procedures on basis of environmental impact

Employer FAQ - Directors' National Insurance Contributions

8 May 2008

Payroll deadlines during the next month

Discipline and Grievances - Draft code of practice issued by Acas

Information Security - DBERR publishes results of 2008 survey of breaches

Tax Relief for Employment Expenses - Form P87 for 2007/08 now available

Republic of Ireland: Electrical Contracting Industry - Application for variation of Registered Employment Agreement

Isle of Man: Online Tax services - Further enhancements to help employers

Employer FAQ - Financial Assistance for Employees of Reservists

1 May 2008

Payroll deadlines during the next month

HMRC Employer CD-ROM: Calculating student loan deductions using the P11 Calculator

Booklet E16 Statutory Adoption Pay and Leave: Errors in date Tables

P35 Employer Annual Return: Question 6 continues to cause confusion

Employer FAQ - Time off for Members of the Reserve Forces

24 April 2008

Payroll deadlines during the next month

Payrolling of Benefits and Expenses: Initial feedback from consultation

Employer FAQ - PAYE Records

17 April 2008

Payroll deadlines during the next month

Starter Pension Information: Temporary problem with online PENNOT form

Payroll Test Data: Further data for 2008/09 calculations published

Employer CD-ROM: New guidance on using the P11 calculator

When an Employee Dies: HMRC clarifies procedures

Magistrates' Allowances: Financial loss allowances from May 2008

Employer FAQ - Taxable Value of Benefits

10 April 2008

Payroll deadlines during the next month

Northern Ireland Agricultural Wages: Wages Board confirms new minimum wage rates

Taxation of Employment Income: New HMRC guidance on various matters

PAYE Procedures from 18 May 2008: Guidance on implementing Budget changes

Professional Fees: Clarification of tax and NICs rules

Employer FAQ - Subscriptions and Membership Fees

Employer FAQ - Directors' National Insurance Contributions

3 April 2008

Payroll deadlines during the next month

2007/08 Year End Returns: Online filing restrictions over the tax year end

Professional Fees: Social care workers added to the list of health professionals

Employer FAQ - Directors' National Insurance Contributions

27 March 2008

Payroll deadlines during the next month

Amendments to PAYE Regulations: New powers to recover tax liabilities from employee instead of employer

Payroll Test Data: Data for 2008/09 calculations published

Health Screening and Medical Check-ups: Review of exemption from tax liabilities

Scotland Bankruptcy and Diligence Reforms: Changes to arrestments introduced from 1 April 2008

Payrolling of Benefits and Expenses: Results of IPP survey

Employer FAQ - Directors' National Insurance Contributions

Republic of Ireland
Publication of the Employment Law Compliance Bill 2008: Launch of major new Employment Rights framework

20 March 2008

Payroll deadlines during the next month

2008 Budget: Car taxes overshadow employment taxes

Tax Relief on Business Related Expenses: Whether incurred exclusively and necessarily in the performance of duties

Payments to the Accounts Office: Penalty regime for unpaid Class 1 NICs and Student loan deductions

2007/08 Year End Returns: Online filing restrictions over the tax year end

P46 Reporting Requirements: Employees earning between the lower earnings limit and the earnings threshold

HMRC's PAYE Online Facilities: HMRC's PAYE Online Facilities

Foreign Nationals Working in the UK: New form P46(Expat) for April 2009

Employer Helpbooks E10 and E12: Corrections made to payment dates

Local Income Tax for Scotland: Scottish government consults on abolition of council tax

Sex Discrimination on the Grounds of Pregnancy or Maternity Leave: Employment Benefits During Ordinary and Additional Maternity Leave

Employer FAQ - Rates and Thresholds for 2008/09

Employer FAQ - Rates and Thresholds for earlier years

13 March 2008

Payroll deadlines during the next month

2008 Budget Summary

Employment Benefits During Additional Maternity Leave: Changes planned to align entitlements during Ordinary and Additional leave

Unlawful Deductions from Wages: Whether a commission payment can later be recovered from wages

Employment Protection During Pregnancy: When a women undergoing fertility treatment is viewed as being pregnant

Tax Relief on Business Related Expenses: Whether incurred exclusively and necessarily in the performance of duties

National Minimum Wage Increases from October 2008: Government accepts most recommendations of the Low Pay Commission

PAYE Procedures for Students: HMRC consults on changes to P38(S) procedures for student employees

Payments to the Accounts Office: Penalty regime for unpaid Class 1 NICs and Student loan deductions

Benchmark Scale Rates: Paying accommodation and subsistence expenses for travel outside of the UK

2007/08 Year End Returns: Online filing restrictions over the tax year end

Official Interest Rate for Calculating Tax Due on Beneficial Loans: Rate frozen for 2008/09

Online P6 Tax Code Notice: Misleading instructions on some Notices

Preventing Illegal Working: Comprehensive guidance published on the new rules and procedures

Employer FAQ - National Insurance Numbers

Republic of Ireland
Double Taxation Agreements: Agreement reached with Vietnam

6 March 2008

No news this week.

28 February 2008

No news this week.

21 February 2008

Payroll deadlines during the next month

Employment Status of Agency Workers: Appeal Court criticises legal advisers and representatives

Additional Paternity Leave and Pay: Government responds to consultation feedback

Pensions Earnings Cap and the Transitional Period: Pensions cap figure for 2008/09 announced

Employer Annual CD-ROM: HMRC continues to provide computerised payroll facilities for small employers

Student Loan Deductions: Clarification of new start and stop procedures

A4 Version of Form P45: Adjustments to initial procedures and specifications

Agency Workers and Equal Treatment: Private members' Bill seeks to provide employment rights equivalent to direct workers

Employer FAQ - Completing Form P45 for a Leaver

Isle of Man
Interest and Repayment Supplements: New rates from 6 March 2008

14 February 2008

No news this week.

7 February 2008

Payroll deadlines during the next month

Budget 2008: Date for Statement announced

Prevention of Illegal Working: Final version of Codes of Practice published

HMRC Annual Guidance Publications: 2008/09 Helpbooks and other guidance available

Employer FAQ - National Insurance Numbers

31 January 2008

Payroll deadlines during the next month

Online Filing for 2007/08 Year End: Live returns, test returns and messages

A4 Version of Form P45: First procedures and specifications provided by HMRC

National Insurance Numbers: Correcting employer records

Tax Tables for 2008/09: Removal of the Starting Rate from 6 April 2008

Payments to the Accounts Office: Changes to the P30B payslip

Paid Holiday Leave During Sickness Absence: Holiday accrues during long term sick leave, according to Advocate General

Agricultural Wages in Northern Ireland: Increases to rates proposed for April 2008

Protecting Personal Data: Marks & Spencer issued with enforcement notice

Employer FAQ - Completing Form P45 for a Leaver

24 January 2008

Payroll deadlines during the next month

Residence and Domicile Review: Days of arrival and departure to count toward residence status

Preventing Illegal Working: Summary guidance published on the new rules and procedures

Employer FAQ - Pay Periods and Earnings Periods

17 January 2008

Payroll deadlines during the next month

Employment Status: Special Commissioner rejects HMRC's status assessment

Penalties Reform: Consultation on extending new penalty regime to other taxes

Compliance Checks: Consultation on HMRC's new approach to compliance checks

Payments, Repayments and Debts: Consultation on consistent tax collection practices

Employer FAQ - Reporting the Provision of Living Accommodation

10 January 2008

Payroll deadlines during the next month

Transport Home - Late Night Working: HMRC clarifies circumstances in which the tax exemption applies

Payroll Standard and Accreditation: HMRC publishes version 8 of the Payroll Standard

Interest Rates for Late and Overpaid Taxes: Increase effective 6 January 2008

HMRC's Employer CD-ROM 2008: Further "payroll" facilities added for the 2007/08 year end

Employer FAQ - Transport home after late night working

3 January 2008

Payroll deadlines during the next month

Redundancy Pay, Guarantee Payments and Tribunal Awards: Annual review of payments and limits

Statutory Sick Pay: New form SSP1 and social security benefit linking

Expenses and Benefits Reporting: Consultation on abolishing forms P11D and P9D

Employer Financed Retirement Benefits Schemes: List of benefits excluded from tax charge extended

Employer FAQ - Employer Financed Retirement Benefit Scheme

Republic of Ireland
Earnings Limit on Tax Relieved Contributions: Increase announced for 2008