UK Payroll News 2008 Archive - Sponsored by HRD & Payroll Solutions
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25 December 2008
Payroll deadlines during the next month
Time Off with Pay - Acas consults on time off for trade union duties and activities
Dispute Resolution - Government response to secondary legislation consultation
Working Time Regulations - European Parliament votes to scrap 48-hour opt-out
Interest Rates for Late and Overpaid Taxes - Increase effective 6 January 2009
Payrolling of Expenses and Benefit-in-Kind - Any volunteers?
Double Taxation Conventions - Convention between UK and Moldova
Health Screening and Medical Check-ups - Original rules to be restored from April 2009
Employer FAQ - Court Orders
Republic of Ireland: Registered Employment Agreements - Applications to vary or cancel Agreement for Electrical Contracting Industry
18 December 2008
Payroll deadlines during the next month
Employment Status - Whether bricklayers are "employees" for tax purposes
Statutory Payments - Increases for 2009/10
Pre-Budget Report 2008 - Further PAYE tax information
New A4-size P45 - HMRC comments on environmental issues
PAYE Annual Returns - Online CD-ROM facility retained for a further year
Car and Van Fuel Benefit - No change to charges for 2009/10
PAYE Compliance - HMRC's online filing guide updated
PAYE Year-End Returns - New technical guide for magnetic media Returns
Employment Status - Online status indicator tool updated
Provision of Childcare - Employer Helpbook E18 updated
Paying PAYE tax and NICs - New option to pay by direct debit
Employer FAQ - P45 and P46 Procedures
Republic of Ireland: Pay-Related Social Insurance - Detailed changes for 2009 published
11 December 2008
Payroll deadlines during the next month
Provision of Childcare - HMRC's guidance for employees updated
Company Cars - Advisory Fuel Rates - New rates effective 1 January 2009
Pension Personal Accounts - Framework legislation in new Pensions Act 2008
Employer FAQ - Court Orders
Isle of Man: Work Permits - DTI consults on reforms to legislation
4 December 2008
Payroll deadlines during the next month
Deduction from Earnings Orders - Consultation on reducing deadline for making payments to CSA
National Minimum Wage - Government gives non-economic evidence to the Low Pay Commission
National Minimum Wage - Consultation on service charges, tips, gratuities and cover charges
Payments, Repayments and Debt - HMRC consults further on payment schemes and compliance
Payments, Repayments and Debt - Business Payment Support Service
Harmonising Interest Charges on Late Payment of Taxes - HMRC consults further on specific proposals
Meeting the Obligations to File Returns and Pay Tax on Time - HMRC consults further on a new penalty regime
Pre-Budget Report 2008 - Further information on rates from April 2009
Interest Rates for Late and Overpaid Taxes - Increase effective 6 December 2008
Payment of Taxes by Credit Card - Fee for payments made over the Internet
Double Taxation Conventions - New convention between the UK and Libya
Employment Law Payments and Awards - New statutory limits from February 2009
New Form P45 - New versions ready to order
Employer FAQ - Dispensations
Republic of Ireland: Income Levy - Guidance for employers published
Republic of Ireland: Double Taxation - New Convention between Ireland and Georgia
27 November 2008
Payroll deadlines during the next month
Pre-Budget 2008: Budget 2009 - four months early!
20 November 2008
Payroll deadlines during the next month
Pre-Budget 2009 - Date for Chancellor's Report speech announced
Employment Rights - New Employment Act becomes law
Employment Consultation Forum - Minutes of September 2008 meeting published
Double Taxation - Digest of Treaties updated
NICs Joint Elections - HMRC clarification of approval requirements
PAYE Procedures - P45 received after receiving P6 coding notice
Employer FAQ - Dispensations
Guernsey: 2009 Budget Proposals - Exceptional increases in personal tax allowances
Republic of Ireland: Electronic Tax Deduction Card - New calculation tool for employers
Republic of Ireland: Double Taxation - New Convention between Ireland and Malta
Republic of Ireland: Joint Labour Committees - Proposals to establish single hairdressing and catering JLCs
13 November 2008
Payroll deadlines during the next month
Equal Treatment for Agency Workers - BERR publishes research findings on agency working in the UK
Car Benefit Charge - Situations where cars are changed frequently
Double Taxation Convention - New tax agreements with the British Virgin Islands
Cycle-to-Work Schemes - Issues raised by HMRC Benefits and Expenses Sub Group
Statutory Payments Consultation Group - Minutes of July 2008 meeting published
Extra-statutory Concessions - Consultation on conversion of some ESCs to legislation
Preventing Illegal Working - Guidelines on tiers for skilled workers and youth mobility scheme
National Insurance Contributions - Artificial pay practices and their effect on SERPS
Disciplinary and Grievance Procedures - Revised Code of Practice ready for Parliamentary approval
Working Time Directive - EU committee votes to scrap 48-hour opt-out within three years
Employer FAQ - Computers Made Available to Employees
Republic of Ireland: Budget 2009 - Increase in the earnings ceiling for social insurance
Republic of Ireland: Budget 2009 - Income tax changes limited to tax band thresholds
Republic of Ireland: Tax Returns and Payments - Reduced frequency of tax returns and payments
Jersey: Minimum Wage - Employment Forum recommends new minimum wage rate
6 November 2008
No news this week.
30 October 2008
Payroll deadlines during the next month
Statutory Sick Pay - New SSP1 form comes into use
Equal Treatment for Agency Workers - European Parliament approves the directive on temporary agency work
Statutory Sick Pay - Full SSP entitlement restored for agency workers
Employed or Self-employed? - New guidance on employment status for tax and NICs purposes
Interest Rates for Late and Overpaid Taxes - Increase effective 6 November 2008
Disclosure of Tax Avoidance Schemes - Updated guidance for scheme promoters and employers
Republic of Ireland: Relevant Contracts Tax - Renewal of C2 cards with an expiry date of 31 December 2008
Republic of Ireland: Employment Rights - Guidance on compliance inspections
Employer FAQ - P45 Procedures for Starters
23 October 2008
Payroll deadlines during the next month
Working Time - New working time directive to cover "false self-employed drivers"
New P45 Form Design - HMRC publishes revised specification
HMRC PAYE Online Services - Restrictions to services
Employer-Provided Child Care - Changes to the definition of "qualifying child care"
Guernsey: Employees Tax Instalment Scheme - New Employers Guide to ETI published
Guernsey: Taxation of Benefits-in-Kind - Taxation of benefits through ETI from January 2009
Employer FAQ - P45 Procedures for Starters
16 October 2008
Payroll deadlines during the next month
Employment Status of Workers - When contractual amendments are a sham
Republic of Ireland: Employment Rights - New Guide published by NERA
Employer FAQ - P45 Procedures for Starters
9 October 2008
Payroll deadlines during the next month
Working Time and National Minimum Wage - EAT decision on "on call" time and salaried hours work
European Directive on Maternity Rights - Commission proposes improvements in maternity leave and pay
Double Taxation Convention - Agreement with the Netherlands
Preventing Illegal Working - ID cards for foreign nationals and other recent immigration changes
Employment Rights - Consultation on time off for training
Compensation for Jury Service - Scottish consultation on financial loss allowances during jury service
Compensation for Justices of the Peace - Scottish consultation on financial loss allowance for JPs
Deduction from Earnings Orders - CMEC to pilot DEOs as primary method of collection
Employer FAQ - National Minimum Wage
2 October 2008
Payroll deadlines during the next month
National Minimum Wage - BERR updates guidance for employers and workers
National Insurance Numbers - DWP finds new use for NI numbers
Double Taxation Conventions - Agreements with New Zealand, Slovenia and the Isle of Man
HMRC's PAYE Online Services - Reminders about unavailability in October
New P45 - Ordering stationery up to the tax year end
Online Filing of In-Year PAYE Returns - Guidance on completing the second line of address
Retirement and Age Discrimination - Advocate General indicates dismissal for retirement at 65 not discriminatory
Agricultural Wages in England and Wales - New rates and benefits from October 2008
Isle of Man: Double Taxation Agreement - Closer tax cooperation with the UK
Employer FAQ - P45 and P46 Procedures
25 September 2008
No news this week.
18 September 2008
Payroll deadlines during the next month
Fraudulent Emails - HMRC provides information about phishing scams
Statutory Sick Pay - Changes to form SSP1
Incentive Payments for Online Filing - HMRC refuses to pay incentives for 500 companies
Employer FAQ - Travel Expenses
11 September 2008
Payroll deadlines during the next month
Equal Pay - New Acas guide on pay and grading systems
Redundancy - New BERR guidance on redundancy
Maternity and Adoption Leave - Update - BERR starts to answer outstanding issues
Guernsey: Social Security contribution rates for 2009 - Proposed change to upper earnings limit
Employer FAQ - Travel Expenses
4 September 2008
Payroll deadlines during the next month
Flexible Working - Consultation on extension to children up to age 16
Taxation of Living Accommodation - New tax exemption for holiday homes purchased through a company
P45 and P46(Pen) Procedures - Notifying new pensioners from April 2009
Maternity and Adoption Leave - BERR fails to clarify important issues with the new Regulations
Republic of Ireland: Mandatory Electronic Filing and Payment of Tax - New requirements for Government bodies and large employers
Employer FAQ - Travel Expenses
28 August 2008
Payroll deadlines during the next month
P46 PAYE Procedures - Samples of new 2009/10 available to view
International Employment - Current programme for Double Taxation Conventions
Employer-Provided Child Care - Changes to the definition of "qualifying child care"
Republic of Ireland: Labour Court - New Orders affecting minimum pay and conditions
Employer FAQ - Incidental Overnight Expenses
21 August 2008
Payroll deadlines during the next month
Employer-Provided Child Care - Changes to the definition of "qualifying child care"
Agricultural Minimum Wages - Increased rates in Scotland from October 2008
Maternity and Adoption Rights - New guidance from Business Link
Personal Allowance Increase in September 2008 - New documents and booklets available
NICs Recording 2009/10 - HMRC publishes sample P11 and P14 forms
Employer FAQ - Gifts and Awards
14 August 2008
Payroll deadlines during the next month
Employment Rights - Government publishes proposals to protect vulnerable workers
Taxation of Employment Benefits - HMRC makes changes to guidance in the Employment Income Manual
Salary Sacrifice Schemes - HMRC provides answers to employers' questions
Benchmark Scale Rates - Paying accommodation and subsistence expenses for travel outside of the UK
Contracted-out Pension Schemes - New information guide published for employers
Mandatory Electronic Filing - Employer size for the 2009/10 tax year
Employer FAQ - Travel Expenses
7 August 2008
Payroll deadlines during the next month
Employment Law - Acas publishes annual report for year to March 2008
National Minimum Wage - Proposals to prevent tips counting towards minimum wage rates
Termination Payments - Error in CWG2 on taxation of tribunal awards
Statutory Payments - October 2008 changes to maternity and adoption leave rights
Tax Relief for Travel Expenses - New proposals to prevent tax avoidance by use of overarching contracts
Employer FAQ - PAYE Procedures
31 July 2008
Payroll deadlines during the next month
Finance Act 2008 - Summary of payroll-related changes
National Insurance Contributions Act 2008 - Summary of payroll-related changes
Mandatory Online Filing of PAYE Returns - Consultation on equality issues
Employer FAQ - Fair Bargain
24 July 2008
Payroll deadlines during the next month
Employee Database Records - HMRC delays migration of PAYE data
Taxation of Benefits-in-Kind - HMRC reviews responses to payrolling consultation
Double Taxation Conventions - New agreements with Moldova, Slovenia, New Zealand and Saudi Arabia
Guernsey: Taxation of Benefits-in-Kind - Proposals to tax benefits through ETI
Employer FAQ - National Minimum Wage
17 July 2008
Payroll deadlines during the next month
International Tax Enforcement - Tax Information Exchange Arrangement with Bermuda
Agricultural Wages in England and Wales - Proposals for changes from October 2008
Republic of Ireland: Labour Court - New Orders and Notices affecting minimum pay and conditions
Personal Tax Allowance - Increases from September to reduce the impact of removing the 10% tax rate
Statutory Sick Pay - Simplification of procedures
Republic of Ireland: Employees Motoring/Bicycle Expenses - New tax free allowances from July 2008
Employer FAQ - Statutory Redundancy Pay
10 July 2008
Payroll deadlines during the next month
National Minimum Wage - First prosecution for deliberately not paying the minimum wage
Statutory Sick Pay - Simplification of procedures
National Minimum Wage - Low Pay Commission to make further proposals by February 2009
Simplified PAYE Deduction Scheme - September increase in the personal tax allowance
Statutory Sick Pay - Pilot study on electronically generated Med 3 medical statements
P38(S) Student Employees - September increase in the personal tax allowance
Dispute Resolution Procedures - Consultation on secondary legislation
Juror Financial Loss Allowances - Increases from 2 June 2008
Employer FAQ - Payments to and from the Accounts Office
3 July 2008
Payroll deadlines during the next month
PAYE Procedures - Reminders about P46 completion, duplication and payments after leaving
Data Protection - HMRC and MOD data security breaches
Mandatory Online Filing - Determining employer size for 2009/10
Personal Tax Allowance - Increases from September to reduce the impact of removing the 10% tax rate
Professional Fees and Subscriptions - List 3 updated
Juror Financial Loss Allowances - Increases from 2 June 2008
Employee Database Records - Service restrictions during October 2008
Filing Form P46 Online - Error on HMRC's online filing service
Employer FAQ - Reporting Benefits and Expenses
26 June 2008
Payroll deadlines during the next month
Interest Paid on Underpaid and Overpaid Tax - HMRC consults on a new approach to interest
Filing Tax Returns and Paying Tax On Time - HMRC consults on a new approach to penalties
Double Taxation Conventions - New Convention signed by UK and France
Scottish Agricultural Wages Board - Consultation on continued need for minimum wages for agricultural workers in Scotland
Jersey - Employment Forum Recommendations
Republic of Ireland - Audit and Investigation Settlements
Employer FAQ - Cars and Fuel
19 June 2008
Payroll deadlines during the next month
National Minimum Wage - Distribution of tips by a troncmaster and minimum wage compliance
Discipline and Grievance Code of Practice - Acas consults on new guidance for employers
Temporary Agency Workers Directive - EU member states reach agreement on outstanding issues
New Form P45 - Samples of the final versions available to view
Working Time Directive - EU member states reach agreement on outstanding issues
Employed or Self-employed? - New guidance on employment status for tax and NICs purposes
Employer FAQ - Fixed-Term Employees
12 June 2008
Payroll deadlines during the next month
National Minimum Wage - Legislative changes planned for October 2008
Data Protection - New guidance on information transfers under TUPE
Isle of Man Minimum Wage - Adult hourly rate to increase to £6
Employer FAQ - Statutory Redundancy Pay
5 June 2008
Payroll deadlines during the next month
Company Cars - Advisory Fuel Rates - New rates effective 1 July 2008
Cycle-to-Work Schemes - Issues raised by HMRC Benefits and Expenses Sub Group
Employer FAQ - Statutory Holiday Entitlements
29 May 2008
Payroll deadlines during the next month
Salary Sacrifice and Benefits During Maternity Leave - HMRC publishes its interpretation of employment law changes
22 May 2008
Payroll deadlines during the next month
Right to Request Flexible Working - Working party recommends extension to parents of 16-year olds
Employment Status of Contractors - Special Commissioner considers the "notional contract"
Employer FAQ - Statutory Maternity Leave and Pay
15 May 2008
Payroll deadlines during the next month
Charity Payroll Giving - HMRC guidance updated
Personal Tax Allowance - Increases from September to reduce the impact of removing the 10% tax rate
Draft Legislative Programme - PM announces plans for new legislation
Isle of Man: Taxation of Company Cars and Fuel - Proposals to update procedures on basis of environmental impact
Employer FAQ - Directors' National Insurance Contributions
8 May 2008
Payroll deadlines during the next month
Discipline and Grievances - Draft code of practice issued by Acas
Information Security - DBERR publishes results of 2008 survey of breaches
Tax Relief for Employment Expenses - Form P87 for 2007/08 now available
Republic of Ireland: Electrical Contracting Industry - Application for variation of Registered Employment Agreement
Isle of Man: Online Tax services - Further enhancements to help employers
Employer FAQ - Financial Assistance for Employees of Reservists
1 May 2008
Payroll deadlines during the next month
HMRC Employer CD-ROM: Calculating student loan deductions using the P11 Calculator
Booklet E16 Statutory Adoption Pay and Leave: Errors in date Tables
P35 Employer Annual Return: Question 6 continues to cause confusion
Employer FAQ - Time off for Members of the Reserve Forces
24 April 2008
Payroll deadlines during the next month
Payrolling of Benefits and Expenses: Initial feedback from consultation
Employer FAQ - PAYE Records
17 April 2008
Payroll deadlines during the next month
Starter Pension Information: Temporary problem with online PENNOT form
Payroll Test Data: Further data for 2008/09 calculations published
Employer CD-ROM: New guidance on using the P11 calculator
When an Employee Dies: HMRC clarifies procedures
Magistrates' Allowances: Financial loss allowances from May 2008
Employer FAQ - Taxable Value of Benefits
10 April 2008
Payroll deadlines during the next month
Northern Ireland Agricultural Wages: Wages Board confirms new minimum wage rates
Taxation of Employment Income: New HMRC guidance on various matters
PAYE Procedures from 18 May 2008: Guidance on implementing Budget changes
Professional Fees: Clarification of tax and NICs rules
Employer FAQ - Subscriptions and Membership Fees
Employer FAQ - Directors' National Insurance Contributions
3 April 2008
Payroll deadlines during the next month
2007/08 Year End Returns: Online filing restrictions over the tax year end
Professional Fees: Social care workers added to the list of health professionals
Employer FAQ - Directors' National Insurance Contributions
27 March 2008
Payroll deadlines during the next month
Amendments to PAYE Regulations: New powers to recover tax liabilities from employee instead of employer
Payroll Test Data: Data for 2008/09 calculations published
Health Screening and Medical Check-ups: Review of exemption from tax liabilities
Scotland Bankruptcy and Diligence Reforms: Changes to arrestments introduced from 1 April 2008
Payrolling of Benefits and Expenses: Results of IPP survey
Employer FAQ - Directors' National Insurance Contributions
Republic of Ireland
Publication of the Employment Law Compliance Bill 2008: Launch of major new Employment Rights framework
20 March 2008
Payroll deadlines during the next month
2008 Budget: Car taxes overshadow employment taxes
Tax Relief on Business Related Expenses: Whether incurred exclusively and necessarily in the performance of duties
Payments to the Accounts Office: Penalty regime for unpaid Class 1 NICs and Student loan deductions
2007/08 Year End Returns: Online filing restrictions over the tax year end
P46 Reporting Requirements: Employees earning between the lower earnings limit and the earnings threshold
HMRC's PAYE Online Facilities: HMRC's PAYE Online Facilities
Foreign Nationals Working in the UK: New form P46(Expat) for April 2009
Employer Helpbooks E10 and E12: Corrections made to payment dates
Local Income Tax for Scotland: Scottish government consults on abolition of council tax
Sex Discrimination on the Grounds of Pregnancy or Maternity Leave: Employment Benefits During Ordinary and Additional Maternity Leave
Employer FAQ - Rates and Thresholds for 2008/09
Employer FAQ - Rates and Thresholds for earlier years
13 March 2008
Payroll deadlines during the next month
2008 Budget Summary
Employment Benefits During Additional Maternity Leave: Changes planned to align entitlements during Ordinary and Additional leave
Unlawful Deductions from Wages: Whether a commission payment can later be recovered from wages
Employment Protection During Pregnancy: When a women undergoing fertility treatment is viewed as being pregnant
Tax Relief on Business Related Expenses: Whether incurred exclusively and necessarily in the performance of duties
National Minimum Wage Increases from October 2008: Government accepts most recommendations of the Low Pay Commission
PAYE Procedures for Students: HMRC consults on changes to P38(S) procedures for student employees
Payments to the Accounts Office: Penalty regime for unpaid Class 1 NICs and Student loan deductions
Benchmark Scale Rates: Paying accommodation and subsistence expenses for travel outside of the UK
2007/08 Year End Returns: Online filing restrictions over the tax year end
Official Interest Rate for Calculating Tax Due on Beneficial Loans: Rate frozen for 2008/09
Online P6 Tax Code Notice: Misleading instructions on some Notices
Preventing Illegal Working: Comprehensive guidance published on the new rules and procedures
Employer FAQ - National Insurance Numbers
Republic of Ireland
Double Taxation Agreements: Agreement reached with Vietnam
6 March 2008
No news this week.
28 February 2008
No news this week.
21 February 2008
Payroll deadlines during the next month
Employment Status of Agency Workers: Appeal Court criticises legal advisers and representatives
Additional Paternity Leave and Pay: Government responds to consultation feedback
Pensions Earnings Cap and the Transitional Period: Pensions cap figure for 2008/09 announced
Employer Annual CD-ROM: HMRC continues to provide computerised payroll facilities for small employers
Student Loan Deductions: Clarification of new start and stop procedures
A4 Version of Form P45: Adjustments to initial procedures and specifications
Agency Workers and Equal Treatment: Private members' Bill seeks to provide employment rights equivalent to direct workers
Employer FAQ - Completing Form P45 for a Leaver
Isle of Man
Interest and Repayment Supplements: New rates from 6 March 2008
14 February 2008
No news this week.
7 February 2008
Payroll deadlines during the next month
Budget 2008: Date for Statement announced
Prevention of Illegal Working: Final version of Codes of Practice published
HMRC Annual Guidance Publications: 2008/09 Helpbooks and other guidance available
Employer FAQ - National Insurance Numbers
31 January 2008
Payroll deadlines during the next month
Online Filing for 2007/08 Year End: Live returns, test returns and messages
A4 Version of Form P45: First procedures and specifications provided by HMRC
National Insurance Numbers: Correcting employer records
Tax Tables for 2008/09: Removal of the Starting Rate from 6 April 2008
Payments to the Accounts Office: Changes to the P30B payslip
Paid Holiday Leave During Sickness Absence: Holiday accrues during long term sick leave, according to Advocate General
Agricultural Wages in Northern Ireland: Increases to rates proposed for April 2008
Protecting Personal Data: Marks & Spencer issued with enforcement notice
Employer FAQ - Completing Form P45 for a Leaver
24 January 2008
Payroll deadlines during the next month
Residence and Domicile Review: Days of arrival and departure to count toward residence status
Preventing Illegal Working: Summary guidance published on the new rules and procedures
Employer FAQ - Pay Periods and Earnings Periods
17 January 2008
Payroll deadlines during the next month
Employment Status: Special Commissioner rejects HMRC's status assessment
Penalties Reform: Consultation on extending new penalty regime to other taxes
Compliance Checks: Consultation on HMRC's new approach to compliance checks
Payments, Repayments and Debts: Consultation on consistent tax collection practices
Employer FAQ - Reporting the Provision of Living Accommodation
10 January 2008
Payroll deadlines during the next month
Transport Home - Late Night Working: HMRC clarifies circumstances in which the tax exemption applies
Payroll Standard and Accreditation: HMRC publishes version 8 of the Payroll Standard
Interest Rates for Late and Overpaid Taxes: Increase effective 6 January 2008
HMRC's Employer CD-ROM 2008: Further "payroll" facilities added for the 2007/08 year end
Employer FAQ - Transport home after late night working
3 January 2008
Payroll deadlines during the next month
Redundancy Pay, Guarantee Payments and Tribunal Awards: Annual review of payments and limits
Statutory Sick Pay: New form SSP1 and social security benefit linking
Expenses and Benefits Reporting: Consultation on abolishing forms P11D and P9D
Employer Financed Retirement Benefits Schemes: List of benefits excluded from tax charge extended
Employer FAQ - Employer Financed Retirement Benefit Scheme
Republic of Ireland
Earnings Limit on Tax Relieved Contributions: Increase announced for 2008
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