Payroll Advice

Changes to Basic Rate and more: Changes to the Basic Rate as of April 2008 will see the 10% Tax Band being scrapped. In addition, more changes are taking place, this time with regard to the rates of interest covering quarterly instalment payments and early payments of corporation tax. 27 February 2008
New Tax Year, New Standard: The new HMRC Payroll Standard has been launched for 2008/2009. Find out how things will be changing, and benefiting the Payroll Industry as a whole.
The reason behind the P38s form for students: Why use a P38s form for students when a P46 form does the same thing? According to HMRC, it provides the student with a tax-free allowance of up to 5225 GBP a tax year (same as the P46). However there IS a reason for the P38s form. Simon clarifies...
Electronic In-Year Filing, don't delay, act now: In the March 2007 budget, HM Revenue and Customs (HMRC) announced a 12-month delay to their proposals for compulsory In-Year filing.
What's so smart about smart pensions: Pensions can be filled with pitfalls for the unwary. Catch up with all you need to know about smart pensions.
Good Friday 2007 and Week 53 payments: Simon examines the impact of the HMRC announcement regarding payments that would normally have to be made on Friday 6th April 2007 - Good Friday.
Payments after P45 (Part 2): Regarding the procedures for payments after leaving, can you please advise whether I should open up the Employees Closed record or create a temporary BR tax coded record just for the payment being made?
Temporary NI Number: My local tax office has given me a temporary NI number for an employee in the format 99aa99999. Should we use this new format number on the P11 and end of year reporting?
Student Loan Deductions: Do you know if student loan deductions are calculated on weekly earnings if a payment after leaving is made more than six weeks after the leave date as per NICs?
Payments after P45: What is the process we should follow when issuing a payment after employment has ended? For example, if we pay the outstanding holiday that's been accrued a few weeks after the leaving date, should a P45 be re-issued?
P14 Submission: We have a number of employees who do seasonal work for us throughout the year and so we have more than one record with the same National Insurance number. Will this now cause issues for our electronic submission of the P14s?
Luncheon Vouchers: We pay luncheon vouchers to the value of GBP 1 per day. I understand that our employees are liable to pay tax of 85p on this. Is this correct and are there any other implications?
Childcare Vouchers and Payroll: How do I treat childcare vouchers on the payroll? If for example someone has GBP 500 worth per month, I used to just deduct that from their gross pay and that was that. Now I am being told that part of that amount is tax and NIC-able.

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