The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012 (SI 2012/1868)

These regulations replace all previous versions of the regulations and consolidate them into a single instrument. This legislation comes into effect on 1 September 2012.

The most recent changes relate mainly to anti avoidance and an explanatory memorandum can be viewed here.

The regulations can be viewed here.

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Posted byPaul ByrneinNIC

Sending letters to HMRC about Self Assessment and PAYE

The Working Together post working group is running a pilot exercise to encourage the use of signpost headings on letters that agents send to HM Revenue & Customs (HMRC) regarding their clients' Self Assessment and PAYE affairs.

These headings will enable HMRC to identify the broad content of a letter, decide whether specific technical input is required and allow them to make sure the correspondence reaches the right area of the department. HMRC hopes that introducing these headings will improve processing times.

Read the HMRC article here.

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Posted byPaul ByrneinHMRCPAYE

Removal of some occupations listed as being employees for NIC purposes.

'Lecturers, teachers or instructors' are no longer included in the list of occupations for NIC purposes covered by Social Security (Categorisation of Earners) Regulations 1978. Normal employment status rules apply. The CWG2(2012) Employer further guide to PAYE and NICs' Chapter 1 Page 5 has been updated.

Bright Contracts - Employment contracts and handbooks.
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Read more at www.hmrc.gov.uk >

Posted byPaul ByrneinHMRCNICPAYEPayroll