HMRC stakeholder update - number 2

17 January 2014

As the CIPP reported a few days ago, HMRC has updated various areas of their guidance:

Pay As You Earn (PAYE)

The following guides are now live on the HMRC website, to provide employers with advance notice of new data items for 2014-15, and any resulting changes to the PAYE reporting process, as well as some basic information on the new online appeals facility from April 2014:

What payroll information to report to include the new data items for 2014-15 onwards
When to report your payroll information to cover the ‘Late reporting reason’ that can be entered on a Full Payment Submission (FPS)
Starting the tax year to explain that employers can make a 2014-15 PAYE submission from 6 March 2014
Correcting payroll errors - current year to cover late reporting reason ‘H - Correction to an earlier submission’
When an employee leaves or retires to cover late reporting reason ‘H - Correction to an earlier submission’
If you've overpaid or underpaid in error about providing bank account details on an Employer Payment Summary (EPS)
Earlier Year Update (EYU) checklist to include the new data items on an 2013-14 EYU
Using HMRC's Online Service - PAYE for employers which provides details of the new online appeals facility for 2014-15
Late payment penalties which also provides details of the new online appeals facility
What happens if you don't report payroll information on time which covers reasonable excuse and the new online appeals facility
Guidance for employers exempt from filing or unable to file online which provides more information on paper filing from 2014-15 onwards.