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Employers Bulletin
Employers Bulletin issue 26 was published on HMRC's website recently. It contains a number of articles, and some are highlighted below.
More time
The bulletin reminds certain employers that they have more time before they have to send employee starter and leaver information to HMRC online. Employers with 50 or more employees will have to send 'in-year' information online from April 2009, as opposed to the previously planned date of April 2008. Employers with fewer than 50 employees will have to send this information online from April 2011, rather than 2010. HMRC point out that employers can send these forms online earlier if they wish.
Secure mailbox
The bulletin confirms that HMRC have withdrawn the secure mailbox service from May 2007.
Filing online
Another article reminds employers that 2006-07 employer annual returns are due on 19 May 2007, with employers with more than 50 employees having to file online. As ever, HMRC request that employers 'try sending [their returns] outside office hours or at weekends to avoid the busiest times'. Alternatively, they suggest that if the user's software permits, they send returns overnight. They also remind employers to send form CIS36, where relevant, by the same date. In addition, they tell online filers not to send a paper return as well as an online return.
HMRC say that their plans to reject automatically from April 2007 any online return sent using their Online Returns and Forms — PAYE product that do not contain any financial entries have been put back. Any such returns will be processed, but a tax-free payment will not be credited.
HMRC's online filing website pages mention Extra-statutory Concession B46 which allows employers up to seven more business days after the employer annual return filing deadline of 19 May to send their returns before HMRC impose a late filing penalty. They will not charge a 2006-07 late filing penalty if they have the return by midnight on 28 May 2007. Small employers will still get their tax-free payment if they send their return online after 28 May, but may be charged the late filing penalty.
Various other articles cover Budget changes, the taxed award scheme and age regulations for which readers are referred to the bulletin which can be found on www.hmrc.gov.uk/employers/.
