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HMRC have published their Employer Bulletin for June 2019. We summarise the key content for you, with links to our detailed guidance on the topics covered.

Some of the items included in this update were also included the Agent update June/July 2019, rather than duplicate these we have linked to that update accordingly where appropriate.

P11D and P11D(b) Filing and Payment Deadlines

HMRC’s list of common questions, and mistakes to avoid.

Paper forms must be sent to:

P11D Support Team BP1102 HM Revenue and Customs Department 1250 Newcastle NE98 1ZZ.

See P11D: reporting benefits and expenses 

Toolkits – 2019 Updates

June electronic payment deadline

In June the electronic payment deadline of the 22nd falls on a Saturday.

See PAYE: paying HMRC

Supply Chain Fraud

HMRC have said they aware of increasing levels of fraud in labour supply chains and with companies offering payroll services. Payroll Company Fraud occurs when a business transfers staff and payroll responsibility to a fraudulent Payroll Company who supply the staff back to the business but do not make the necessary payments to HMRC for Income Tax, National Insurance Contributions or VAT.

Recent examples are:

If it can be shown that your company knew, or should have known, that transactions in your supply chain are linked to fraud you may lose the right to recover VAT paid on these transactions and may still be liable for unpaid tax or National Insurance.

HMRC recommends anyone entering into an arrangement with a payroll company or umbrella company should undertake sufficient and proportionate due diligence checks.

See When the tax inspector calls for HMRC’s spotlights.

In-Year Triggers

The Tax Code comparison trigger compares the tax code on HMRC records for that particular employment against the one shown on the individual’s latest RTI submission from the employer or pension provider. If there is a difference the system will assess the difference against the following criteria:

If the tax codes match no further action is taken.

Where the tax codes do not match, to ensure the employer has the correct code:

See Real Time Information (RTI) 

Using loans to escape the Optional Remuneration rules

HMRC may challenge instances where loans are being used to get around the Optional Remuneration Arrangements (OpRA) rules?

See Salary sacrifice & Optional Remuneration schemes

Re-enrolment of staff back into a workplace pension scheme is a two-stage process

See Agent update June/July 2019

Student/Postgraduate Loan notices

See Agent update June/July 2019

Disguised Remuneration Loan Charge

See Agent update June/July 2019 and our Disguised Remuneration zone 

The General Data Protection Regulations/Data Protection Act 2018 – Have you paid the annual data protection charge?

There are three levels of charge payable:

  1. Micro organisations (including sole traders) pay £40;
  2. Small and medium organisations pay £60; and
  3. Large organisations pay £2,900.

See GDPR: General Data Protection Regulation

Contractors operating CIS – new VAT reverse charge on building and construction services

See Agent update June/July 2019

Help your employees make school holidays easier with Tax-Free Childcare

See Agent update June/July 2019

 How to quickly confirm National Insurance numbers

When taking on a new employee you will need to know their National Insurance (NI) number.

The quickest way to obtain this, if your employee doesn’t know it, is ask them to:

External Link:

HMRC Employer Bulletin June 2019