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.
HMRC have now published attached version 4.2 of the 2014/15 RTI RIM artefacts, changes document and an updated data item guide. These will be published in the RTI technical pack within the next few days. HMRC report as follows: The changes are within the 2014-15 EPS (version v1.2) and are as follows: • Introduction of... View Article
The Department for Work and Pensions (DWP) have published guidance for employers on the use of Direct Earning Attachments (DEA) to recover money owed by employees to the DWP. DWP Direct Earnings Attachments: published the following item on 2 June 2014: As an employer you may be asked to deduct benefit overpayments an employee owes the... View Article
Employers need to be wary of a “minefield” following an EU Court ruling that sales commission should be included in holiday pay, warns KPMG. A ruling handed down last week by the Court of Justice of the European Union CJEU in the long-running case of Lock v British Gas noted that a salesperson’s holiday pay... View Article
As part of HMRC’s transition to in-year PAYE Real Time Information penalties for late and non-filing, they are changing their approach to issuing updated penalty notices for the same PAYE non filing default. These changes impact both the 2012 to 2013 and 2013 to 2014 tax years. PAYE for Employers: reduction in penalty notices for... View Article