This is where members of the Numerus team will post blogs that share their professional expertise. We’ll also keep you up to date with industry news, focussing on what it might mean for you and your business.

Age exception certificates CA4140

26th March 2014

As from 31 December 2013 HMRC stopped issuing age exception certificates CA4140 and confirmed that employers do not have to have to request a CA4140 to stop deducting Class 1 Primary National Insurance Contributions. An item published in the September 2013 Employer Bulletin 45 (P18) covered the subject of age exception certificates and prompted debate... View Article

Paying HMRC annually 2013/2014

26th March 2014

HMRC has recently issued letters entitled ‘Paying PAYE electronically’ to employers who are due to make their one off annual 2013 to 14 PAYE payment for month 12, 6 March to 5 April by 19/22 April 2014. HMRC has published the following message on their ‘What’s New’ pages: Employers who pay PAYE only once a... View Article

Employment Allowance – Save up to £2000 NIC

4th March 2014

Employers could soon save up to £2,000 on their National Insurance contributions (NICs) through a new Government initiative. A new Employment Allowance will be available from 6 April 2014 for eligible employers, allowing them to dramatically reduce Class 1 NICs.* Can I claim? Any business or charity that pays employer Class 1 NICs on employee... View Article

PAYE/NI payments and deadlines

20th February 2014

This guide provides an overview of the PAYE/NI payments and deadlines: monthly, quarterly or annually PAYE (Pay As You Earn) including student loan deductions Construction Industry Scheme (CIS) payments and Class 1 National Insurance contributions (NICs) annual payments of employers’ Class 1A NICs annual PAYE Settlement Agreements (PSA) payments It also tells you about late... View Article