Employer Bulletin – December 2019

04 December 2019

The latest edition of the Employer Bulletin has been released by HMRC and can be located here.

The bulletin is published on a bi-monthly basis and provides essential information surrounding payroll topics. The CIPP recommends that payroll professionals or those with an interest in payroll read the document in its entirety to ensure that they are aware of any legislative changes that have been announced.

The bulletin normally includes reminders relevant to the period that it is released in, and this edition reiterates the fact that there is an easement on reporting PAYE in real time over Christmas. This will be a permanent measure and will apply each December. The bulletin also politely reminds readers that, as the deadline for paying liabilities across to HMRC – the 22nd – falls on a weekend date, that the funds must be cleared in HMRC’s account by the 20th unless there is the facility to make a Faster Payment.

The Bulletin also alerts readers to the upcoming deadline for filing a tax return before the 31 January deadline should the High Income Child Benefit Charge apply to them. This applies in scenarios where an individual earns over £50,000 and either they or their partner are in receipt of Child Benefit payments. The advice given is for employers to inform their staff about the High Income Child Benefit Charge so that they understand their obligations and do not end up facing a penalty. Individuals can fill in the Child Benefit claim form but opt out of receiving payments so that they do not have to pay the charge but this ensures that they still receive National Insurance credits, which protect their state pension.

The contents of the Bulletin in full are as per below:

  • Guidance for employers on reporting PAYE information in real-time when payments are made early at Christmas
  • Electronic payment deadline falls on a weekend
  • Advisory Fuel Rates from 1 December 2019
  • Ultra Low Emission Vehicle
  • High Income Child Benefit Charge deadline 31 January
  • Tax-Free Childcare payments
  • Update on Termination payments: Post Employment Notice Pay for employees paid by equal monthly instalments
  • Trivial Benefits in Kind Exemption – Getting it right
  • Business mergers and changes of ownership, what you need to
  • Workplace pensions – remember to keep paying in
  • Toolkits – helping to reduce errors
  • Student / Postgraduate Loans
  • PAYE Desktop Viewer

The CIPP will continue to alert its members when Employer Bulletins are released.

 


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