Approaching HMRC deadlines

To avoid paying late you must make sure HM Revenue & Customs (HMRC) have cleared funds by the due date. If you pay electronically the due date is the 22nd of the month following the end of the tax month, or quarter to which it relates.

For 2012-13, PAYE month 03 - or quarter 1 - period ended 5th July 2012, the due date is Sunday 22nd July 2012.

Additionally for 2011-12, Class 1A NICs, the due date is Sunday 22nd July 2012.

HMRC must receive cleared funds by Sunday 22nd July 2012.

Bright Contracts – Employment contracts and handbooks.
BrightPay – Payroll & Auto Enrolment Software

Posted byKaren McDarbyinHMRCNICPAYEPayroll

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.
BrightPay – Payroll & Auto Enrolment Software

Read more at www.hmrc.gov.uk >

Posted byPaul ByrneinHMRCNICPAYEPayroll