HMRC stakeholder update - number 4

03 February 2014

Business Tax Dashboard - PAYE details for 2013-14: tax months 9 & 10

PAYE details for 2013-14: tax months 9 and 10

HMRC's Business Tax Dashboard is not showing the correct liability position for tax months 9 and 10 for some PAYE schemes.

Mandating the Scheme Contracted-Out Number (SCON) via Real Time Information submissions

From 6 April 2014 employers will be legally required to show the relevant Scheme Contracted-Out Number (SCON), in addition to the Employer’s Contracting-out Number (ECON), on their Full Payment Submissions (FPS) when submitting contracted-out National Insurance contributions for employees who have been in a contracted-out scheme during the tax year. Please read the Employer Bulletin due to be published on 17 February 2014 for more details.

Charities & Tax – updated guidance

Charities & Tax: the basics

HMRC has updated its guidance for when charities need to complete a tax return. It explains the importance of always filing Tax returns within the time limits to avoid incurring a penalty even if there is no tax to pay.

Construction Industry – change to CITB levy

Construction Industry Training Board (CITB) Levy deductions (PDF 13K)

Change to the CITB levy on employers or contractors.

Onshore employment intermediaries: false self-employment

Consultation document – updated information

The government is consulting on legislation to prevent the use of employment intermediaries to avoid National Insurance contribution and income tax by presenting employment relationship falsely as self employment.