HMRC stakeholder update - number 15

17 April 2014

Common reasons for contacting HMRC

The document below contains details of some of the common queries our Contact Centre operators are currently dealing with and some pointers as to where customers may find the correct information.

FAQs - common reasons for contacting HMRC

Correcting a 2013-14 real time PAYE submission

A new flowchart is now available for employers who need to correct a 2013 to 2014 submission made in real time.

Limited Company Subcontractors claiming back CIS deductions

HMRC have updated the guidance that sets out how subcontractors that are limited companies should reclaim any deductions they've had taken from their payments under the Construction Industry Scheme.

Employer Bulletin Issue 47

Issue 47 of the Employer Bulletin is now available. Aimed at employers and agents, it contains important information and news about topics which may affect payroll obligations to HMRC.

Overnight subsistence allowance paid to lorry drivers

Following discussions with the Road Haulage Association, the lorry drivers’ overnight subsistence allowance rate remains unchanged - £26.20 for drivers with sleeper cabs and £34.90 for drivers with non-sleeper cabs. The Employment Income Manual will be updated accordingly.