HMRC stakeholder update - number 6

13 February 2014

HMRC has circulated their sixth weekly update for 2014 to stakeholders, which looks to provide informal highlights as a result of listening to employer feedback and working in partnership with stakeholders.

Help for HMRC customers affected by flooding

HMRC appreciate that some individuals and businesses may find it difficult to meet their tax obligations to us due to the severe floods.

Electronic messages to employers

HMRC has issued electronic warnings to employers who have not submitted the number of returns expected during the January tax month.

Non-standard Scheme letters

Between 10 and 24 February HMRC is issuing letters to all employers who operate Care and Support, Examination Fees and Electoral Payment PAYE schemes to remind them that from 6 April 2014 they will need to change the way they report their PAYE.

HMRC unveils new timetable for RTI penalties

There will be a staggered start to the introduction of Real Time Information (RTI) penalties. There are full details in our press release of 12/02/14

Improved digital services from HMRC

Following HMRC’s Digital Strategy published in December 2012, HMRC is launching pilots for 3 new digital services. These will be tested with a small number of customers from February 2014.

Percentage Threshold Scheme (PTS) ending and introduction of the Health and Work Service

The HMRC Employer Bulletin February 2014 will contain an article headed “Percentage Threshold Scheme Ends”. This article gives more in depth information about the ending of PTS and how it will impact employers. From 17 February 2014 the Employer Bulletin will be available to view through this link.

There may be circumstances when an employer may not be due to pay an employee for a period of sickness up to 5th April 2014 until after this date. If some of the Statutory Sick Pay (SSP) paid after 5 April 2014 can be recovered under the PTS, it cannot be done through Real Time Information (RTI).

What you need to do

If SSP is not paid to an employee for a period of sickness up to 5th April 2014 until after this date, a clerical application for any PTS due will need to be made. HMRC confirmed that this can be done by completing form SP32 (as reported by the CIPP on 6 February).

What happens next

Once HMRC has received the completed form, and validated the information, a payment for the amount of PTS due will be issued.

If SSP has been paid in a closed tax-year up to 2013-14 and PTS has not been claimed then follow normal procedures. Guidance can be found here.

Currently you can make a late claim for PTS for the previous 6 years; however from 6th April 2016 no further claims for PTS can be made.

Employment-Related Shares & Securities Bulletin

The thirteenth Employment-Related Shares and Securities Bulletin providing information and updates on developments relating to employment-related securities, including the tax-advantaged employee share schemes, has been published.