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12 May 2014
Employer Bulletin 47, the latest issue of HMRC’s bi-monthly update for firms with staff, is now available.
It covers issues including tax changes from the Budget, the employment allowance, real-time information (RTI), tax-free childcare, expenses and benefit reporting, the Revenue’s online move to GOV.UK, and auto-enrolment in workplace pension schemes.
RTI employers are reminded that the Revenue will now charge interest on payments not made by the due date. The levies will be made daily, rather than annually, on:
- PAYE, including specified charges;
- construction industry scheme charges;
- late payment penalties;
- late filing penalties;
- Class 1A National Insurance charges.
