Not wishing to blow the candles out on the fun we have put together a Festive timetable for tax advisers and accountants:
Archived SME tax news
In Reed Employment v HMRC [2015] EWCA Civ 805 the Court of Appeal agreed with the findings of the UT and FTT that a major employment agency's salary sacrifice-travel scheme was ineffective for tax.
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Offshore Employment Intermediaries: HMRC consultation on measures designed to tackle tax avoidance when UK companies engage UK workers via offshore arrangements that are designed to avoid PAYE and NICs ended in October 2013. It has been decided to introduce simplified proposals.
In Interfish Limited V HMRC [2013] UKUT 0336 the Upper Tier Tax Tribunal rejected an appeal by Interfish Limited that payments it made to Plymouth Albion rugby club as sponsorship were wholly and exlusively incurred for the benefit of the company.
This note covers periods up to 2013-14 and employers who are not submitting under RTI in 2014-15.
Under Real Time Information reporting (RTI) employers do not have to submit returns P35 and P14 online.
Deadline for PAYE annual returns P35 and P14 online is 19 May 2014.
If an employer has registered for PAYE but not paid any employees then it needs to notify HMRC that no annual return is due. Otherwise HMRC may issue a penalty and there will be time wasted in appealling it.
Penalties for late PAYE returns
This is slightly confusing: despite a massive overhaul of penalties in recent Finance Acts (see Tax penalties: late filing) PAYE annual returns are still under the old penalty regime.
PAYE Annual returns
- For PAYE Annual Returns due the late filing penalty is £100 per month or part for up to 5 employees, £300 for 6 to 49 employees, £600 for 50-249 employees and then £300 for each 100 employees.
- HMRC will write to employer before 19 June to advise them that no return has been received, it must be filed before 19 June in order to avoid higher penalties.
- You may appeal against a late filing penalty
For those under Real Time Information Reporting see Tax penalties: RTI (Real Time Information)