HMRC stakeholder update - number 4
03 February 2014
Business Tax Dashboard - PAYE details for 2013-14: tax months 9 & 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
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
Change to the CITB levy on employers or contractors.
Onshore employment intermediaries: false self-employment
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.