HMRC stakeholder update - number 12
28 March 2014
HMRC has circulated their twelfth weekly update for 2014 to stakeholders, which looks to provide informal highlights as a result of listening to employer feedback and working in partnership with stakeholders.
Statutory Payment Guidance: Move to GOV.UK
Detailed guidance on Statutory Payments has now been added to the GOV.UK website to support the mainstream Statutory Payments Guidance. This includes guidance that was previously contained in the Statutory Payments Employer Helpbooks and means those Helpbooks will no longer be available from the 2014-2015 tax year.
From 3 April 2014 the Statutory Payments online guidance will only be available on the GOV.UK website. Further information on the transition of HMRC guidance to GOV.UK will be available in the April edition of the Employer Bulletin.
Annual PAYE Payments
We have recently issued letters to employers who are due to make their one off annual PAYE payment, encouraging them to pay electronically.
Offshore Employment Intermediaries
New Tax and National Insurance rules for Offshore Employment Intermediaries come into force from 6 April 2014. HMRC has published guidance about the changes.
Unpaid Class 2 National Insurance contributions will be collected from PAYE tax codes from 2014
Class 2 National Insurance contribution debts can be collected through PAYE code from April 2014 or passed to a private debt collection agency for recovery.
Budget changes that may affect your Company Tax Return
Find out if the changes to Corporation Tax reliefs, rates and allowances may affect submission of your Company Tax Return online.