A few PAYE tips and links.
Online filing for end of year PAYE is now compulsory for most businesses.
PAYE and P11D penalties
Penalties: P11Ds
What are the deadlines for P11D returns? What penalties are due for late or incorrect returns?
Penalties: RTI (Real-Time Information) for PAYE
What penalties apply to PAYE Real Time Information (RTI) reporting and payments?
Penalties: PAYE and late payment
What tax penalties apply for late paid PAYE and NIC? What should an employer consider when handling late payment issues under PAYE? How are penalties calculated and how can you appeal?
Benefits and expenses
Form P11D and P11D(b): useful links to forms.
PAYE dispensations
From 6 April 2016 PAYE Dispensations are replaced by a statutory scheme of Exemptions for Employment Expenses. There is no taxable benefit where an employer:
- Pays an HMRC agreed a benchmark rate or bespoke rate approved by HMRC to cover an expense.
- Pays back the employee’s actual costs.
Year-end: Real-Time Information (RTI) reporting for PAYE
See Real-Time Information reporting
Notifying a monthly or quarterly 'nil' PAYE/NICs liability?
You can now do it Online providing that you have your Accounts Office reference.
PAYE online for agents
Register as an agent ahead of the year-end rush.
Follow this link: PAYE online for agents
Agent authorisation for PAYE
Clients should complete form FB12 to authorise a tax representative to use PAYE / CIS online services and not form 64-8.
Follow this link: FB12 - Authorising your agent
PAYE & NICs review
How to undertake a PAYE & NICs review for a company.