News

PAYE paper filers, remember the filing deadline of 19 July

08 July, 2019: The first full quarterly payment summary forms (RT2) for the 2019/20 tax year, covering the period 6 April 2019 to 5 July 2019, are due for filing by 19 July. If your form(s) do not reach HMRC by this date they may charge you a penalty.

Quarterly PAYE and Class 1A NIC payment reminder

05 July, 2019: If you pay PAYE over to HMRC quarterly rather than monthly, payments for the three month period 6 April 2019 to 5 July 2019 should be made to avoid the risk of being charged any late payment penalties.

Reminder to report expenses and benefits for the 2018/19 tax year by 6 July 2019

04 July, 2019: You need to tell HMRC about any benefits and non-exempt expenses you’ve provided to your employees during the tax year ending 5 April 2019 by 6 July 2019.

VAT on payroll services – the latest

28 June, 2019: Many care and support employers use a payroll service, rather than having to cope with the admin themselves. A recent court judgement suggests that such payroll services should not be subject to VAT.

Making tax digital (MTD) for VAT

27 June, 2019: Are you a disabled business owner and registered for VAT? Are you clear on what MTD means for you?

Are you a blue badge holder?

26 June, 2019: Did you know that certain tax reliefs come with having a blue badge?

HMRC issue June ‘Employer Bulletin’

18 June, 2019: HMRC have issued the latest Employer Bulletin – ‘Your route to the latest in payroll news'. In general, these bulletins contain lots of useful information to help employers meet their payroll obligations, such as updates on forthcoming changes to the rules and guidance in dealing with particular payroll issues.

Don’t forget to give your employees a P60 for the 2018/19 tax year by 31 May 2019

31 May, 2019: You should give a P60 to all employees on your payroll who were working for you on the last day of the 2018/19 tax year (5 April 2019). The P60 summarises their total pay and deductions for the year.

Do you have a disability or impairment? Can you help shape HMRC’s online services?

17 April, 2019: To help HMRC improve their existing online services and develop new ones, they regularly run research sessions with disabled people to make sure services can be used by a wide range of people and assistive technology. However, sometimes finding someone who matches the profile of the service and has a disability can be difficult.

PAYE: Reporting payroll when a normal payday falls on a non-banking day

08 April, 2019: HMRC has provided the Chartered Institute of Taxation with an article which is to be published in the April 2019 Employer Bulletin on 10 April 2019.