The government has today opened registration for the new Marriage Allowance, a tax break for married couples, helping them save up to £212 a year.
Applying online is straightforward. Couples can register their interest to receive the Allowance now at http://www.gov.uk/marriageallowance.
From 6 April 2015, more than 4 million married couples and 15,000 civil partnerships will be eligible for the tax break. The Allowance means a spouse or civil partner who doesn’t pay tax, or doesn’t pay tax above the basic rate of income tax, can transfer up to £1,060 of their personal tax-free allowance to a spouse or civil partner – as long as the recipient of the transfer doesn’t pay more than the basic rate of income tax.
A very small number of employers have incorrectly been sent an interim penalty warning letter when they have, in fact, submitted their P11D(b) for 2013/14.
HMRC have received a number of requests since April 2013 from employers, asking that we change the status of their PAYE schemes to annual.
At the moment,we are unable process requests from employers to:
A fix will be in place by the end of July and we will confirm this in a 'What's New' message. Until that time, if you do not pay any employees, you should send in a 'nil' Employer Payment Summary by the 19th of each month.
When the fix is in place, we will accept all the requests that have been made and change those schemes to annual.
We will provide information on what action should be taken once the fix is in place.
In response to some National Insurance number Verification Requests (NVRs) and Full Payment Submissions (FPS) with missing or incorrect National Insurance numbers, HM Revenue & Customs has issued a number of National Insurance numbers without the final letter (A, B, C or D) of the number.
The issue of National Insurance numbers is currently on hold whilst we investigate this.
We have identified three scenarios and what actions employers should take.
Scenario 1 - the incorrect National Insurance number was included on an FPS and the correct number goes back with no suffix
You should use the National Insurance number that was sent back and use the suffix that was on the original submission - A, B, C or D. If you do not know what this was, you should enter the space bar. Please do not guess which letter (A, B, C or D) should be used.
Scenario 2 - no National Insurance number was provided on the FPS and the correct number goes back with no suffix
You should use the National Insurance number that was sent back, but enter the space bar instead of the suffix. It is important to enter the space bar, rather than trying to truncate the number to eight characters. Please do not guess which letter (A, B, C or D) should be used.
Scenario 3 - employer sends NVR and the National Insurance number supplied by HMRC is without a suffix
You should use the National Insurance number that was sent back but enter the space bar instead of the suffix. Use the space bar rather than trying to truncate the number to eight characters. Please do not guess which letter (A, B, C or D) should be used.
Please note that using a National Insurance number without a suffix (A, B, C or D) should be the exception, in these scenarios only.
We apologise for any inconvenience whilst we investigate this issue.
On 6 April 2013 employers across the UK started reporting their PAYE information to HM Revenue & Customs (HMRC) in real time.
Further to HMRC's Press Release on 4 April 2013, real time information (RTI) went live as planned at 06.00 on 6 April 2013 when employers across the UK started reporting their PAYE to HMRC in real time. A further press release will be issued today.
So far HMRC has received over 70,000 PAYE submissions in real time - in line with what was expected in the first few days.
If you have not yet prepared your business for real time reporting, there's still time. Read HMRC's guide on preparing to operate PAYE in real time where you'll find all the guidance you need to get you started.