Employer Bulletin issue 49

20 August 2014

This issue 49 covers a range of subjects, one of which is aimed at the employee with information about the new digital offering PAYE for Employees which is a new online service for individuals who fall within the PAYE system.

The service is to be available from the end of September 2014 and will allow an employee to view, add and amend their company car and car fuel details online rather than notifying HMRC about any changes to their circumstances, by phoning or writing.

Initially PAYE for Employees will allow an employee to view and make changes to a limited range of benefits in kind that will alter their tax code online for the first time. Additional functionality will be added to let employees report other changes affecting their tax code.

Ideally the employer should benefit from this service by a reduction to the number of queries they receive from employees as their tax codes become more accurate and up to date.However where an employer currently payroll benefits in kind there will be no need for the employee to HMRC about the provision of the benefit in kind.As the service is due to go live in September, we look forward to the service making clear this latter point.

Agents will be unable to use the service on behalf of their clients until later in the year.

Digital by default services aim to be so straight forward and convenient to use that they encourage all who can use them to do so, but telephone helpline services remain available for those in need of them.

Other subjects covered in the Employer Bulletin 49 include:

  • Employment Allowance
  • In-year penalties for late filing start from October 2014
  • Update to Basic PAYE Tools for the 2014 to 2015 tax year
  • Using HMRC payslips
  • Update on the Employment Related Securities (ERS) online service
  • Online seminars for small and medium businesses
  • Updated Employment Tribunal Appeals guidance and forms for National Minimum Wage (NMW) Appeals
  • Continued roll out of Universal Credit
  • Shared Parental Leave
  • Annual Tax Summaries for PAYE taxpayers
  • Scheme Contracted-out Numbers