The August 2010 Employer Bulletin (issue 36) includes information on the following topics.
- The 50% tax band and employee codes. There is no specific 50% ‘D’ code this year so those with secondary employments or pensions and who are liable at 50% may have an underpayment of tax at the end of the year. This will be ascertained via the self assessment tax return. A 50% code will be available for 2011/12.
- 2009/10 PAYE end-of-year returns were due by 19 May. If they have not yet been submitted a penalty will arise. If an end-of-year PAYE return is not due HMRC ask to be advised to avoid the issue of unnecessary reminders etc.
- Electronic forms P60 for 2010/11 et seq.
- Extra-statutory concession B46 ends on 31 March 2011. This is because...
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