membershipfocus policy & research
...TEAM LOBBIED ON YOUR BEHALF TO DELAY THE REAL TIME INFORMATION (RTI) PENALTY REGIME
HMRC again confirmed the original advice provided was correct, which also confirmed the PayrollProfessional article, written by John Black of MidlandHR, was also correct. (See ‘Industry Monitor’ in the March 2012 issue and also ‘We’ve got mail’ in the May 2012 issue.)
So, what does all this mean? Employers can adjust the payroll records in real time, when an employee has been overpaid, regardless of whether the monies have been repaid, as long as an overpayment recovery process is in place and enforced.
Online guidance With the new digital age fast approaching HMRC will, like other government departments, be moving their guidance and information to
Gov.UK over the coming months. As part of this work the prefix ‘E’ booklets we are used to as pdf files will no longer exist. The CIPP have, however, re-constructed the tables used (e.g. maternity and sickness etc) to support you should you have the need to do a manual calculation or provide information to an employee. The tables are available as pdf files both in colour and grey scale (for printing). These tables are available for anyone to use. The CIPP is working with HMRC and
the
Gov.UK team to understand how the online guidance will be viewed. Early views are showing positive signs.
OTS report This month’s issue of PayrollProfessional includes a full write up by CIPP’s Karen Thomson on the latest report, which was published in January by the Office of Tax Simplification (OTS), on expenses and benefits. There are a number of exciting recommendations including payrolling albeit on a voluntary basis, standard P11D dispensation and a review of travel and subsistence. Take a glance at what the Policy team thinks, and – more importantly – what might be to come.
Admin Burdens Advisory Board Karen sits on this forum which aims to challenge HMRC to reduce the burdens
on business. The Admin Burdens Advisory Board (ABAB) also has a very keen interest in resolving the issues with real time information (RTI) reporting. Please remember if you have any business/employer burdens related to HMRC let the Policy team know by emailing
policy@cipp.org.uk and title the email ‘admin burdens’. Alternatively you can contact ABAB directly with your views by visiting the dedicated
Gov.UK website page which can be found at:
www.gov. uk/government/policy-advisory-groups/ administrative-burden-advisory-board.
RTI: HMRC and the Treasury have listened The CIPP Policy team have been and will continue to work very hard on your behalf working with HMRC on the reconciliation issues to do with disputed charges. As part of that work the team lobbied on your behalf to delay the real time information penalty regime. The penalty regime being delayed was very welcome news and this is what the team said just in case you missed the press release: “The CIPP is delighted the [Treasury]
Minister, David Gauke and HMRC have listened to the concerns of the payroll profession, and welcomes the delays to the RTI penalty regime. “We fully support the 6 month delay of the filing penalties and the 12 month delay for the late payment penalties. This additional time will allow both employers and HMRC to iron out all the teething problems being experienced by employers, particularly around the payment reconciliation process without the fear of financial implications. “The CIPP is supportive of real time information but it has to be fit for purpose and whilst employers are grappling with queries around what HMRC believes it has received versus what the employer has sent, it was crucial further time was given to sort these issues out. The CIPP also hopes this will allow more time to improve the dashboard employers use to see where payments have been allocated.”
PP PayrollProfessional 7
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