Updates for the new tax year on GOV.UK
08 April 2019
Several updates have been made to PAYE guidance to reflect changes for the new tax year.
Rates and allowances for Income Tax
Use Basic PAYE Tools to tell HMRC when an employee leaves
Ask HMRC to transfer surplus Income Tax allowances
PAYE: car provided to employee for private use (P46(Car))
Sending car data to HMRC: payrolling car benefit and car fuel benefit
How to complete forms P11D and P11D(b)
PAYE: end-of-year expenses and benefits (P11D)
PAYE: end-of-year expenses and benefits (P11D(b))
PAYE: end-of-year expenses and benefits (online form)
PAYE: living accommodation (P11D WS1)
PAYE: car and car fuel benefit (P11D WS2 and WS2b)
PAYE: private use of company van (P11D WS3)
PAYE: interest-free and low-interest loans (P11D WS4)
PAYE: relocation costs (P11D WS5)
PAYE: mileage allowance payments not taxed at source (P11D WS6)
Work out your employee's Statutory Sick Pay
Statutory Maternity Pay: manually calculate your employee's payments
Statutory Paternity Pay: manually calculate your employee’s payments
Statutory Adoption Pay: manually calculate your employee's payments
Student Loan and Postgraduate Loan repayments: guidance for employers
PAYE: Employer Annual Return election (P350)
Information requirements for pension schemes
Pension schemes: registered pension schemes relief at source interim claims (APSS 105)
Use relief at source to reclaim tax relief given to your pension scheme members
Pension schemes: registered pension schemes relief at source interim claims (APSS 105)
Pension schemes: registered pension schemes relief at source annual claims (APSS 106)
Protect your pension lifetime allowance
CIPP comment
This list is not exhaustive, and we will continue to publish relevant updates as and when they become available.
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