News
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.
Employment Allowance – Update
Following Royal Assent of the NICs Act 2014, HMRC – having taken account of comments received on the draft Employment Allowance arrangements – has now published the arrangements which set out how employers may claim the Employment Allowance. These arrangements underpin the employer guidance made available on 6 February 2014. Additional guidance to help employers... View Article
Age exception certificates CA4140
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
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
Budget 2014
George Osborne presented his Budget 2014 saying it was “a budget for the makers the doers and the savers”, here is a look at the main points that directly affect payroll. Personal tax allowance will reach £10,000 in April 2014 and rise to £10,500 from April 2015 “We will have lifted 3m of the lowest... View Article