04-03-2016

On a daily basis I must receive over 20 emails from GOV.UK announcing the release of publications or other matters. Some of them have no relevance to the payroll professional, but the following are a selection of those issued in the last few days which are relevant.

National Insurance Employment History Request – Used by individuals who are making a claim for benefits National Insurance: application for healthcare cover in the European Economic Area (CA8454) – useful to say the least if you want to ensure you are covered for healthcare whilst abroad in the EU on business or holiday. Not having this cover can prove very expensive if you are taken ill and do not have cover. National Insurance: statement of National Insurance contributions (CA3916) - You may need to fill in this form if you’ve asked for a U1, E301 certificate or a full statement of your National Insurance record. If HM Revenue and Customs (HMRC) needs some additional information from you National Insurance: apply for an E101 if self-employed in European Economic Area (CA3837) - Use the online service or postal form to apply for form E101 to confirm you remain in the UK National Insurance scheme Income Tax: tax relief for expenses of employment (P87) – Used to claim tax relief on employment expenses you've paid during the tax year. Share Schemes: Share Incentive Plan (39) - For the 2014 to 2015 tax year use the Share Incentive Plan (SIP): End of year template, for previous years use form 39 if you're an employer operating a SIP. Share Schemes: employment related securities (42) - Use the end of year template for 2014 to 2015 and form 42 for previous years if you're an employer who operates a non-tax advantaged Share Scheme. Share Schemes: Enterprise Management Incentives (EMI40) - For the 2014 to 2015 tax year use the Enterprise Management Incentives (EMI): end of year template, for previous years use form EMI40 who's granted EMI share options to employees. Share Schemes: SAYE option scheme (34) - For the 2014 to 2015 tax year use the Save As You Earn (SAYE): end of year template, for previous years use form 34 if you're an employer returning details of options granted or exercised under a SAYE share scheme. Share Schemes: Company Share Option Plan (35) - For the 2014 to 2015 tax year use the Company Share Option Plan (CSOP): end of year template, for previous years use form 35 if you're an employer returning details of options granted or exercised under a CSOP share scheme. Save As You Earn: end of year return template and guidance notes - A template or the technical note to create your own template to tell HM Revenue and Customs of registered tax advantaged Save As You Earn (SAYE) options. CSOP: end of year return template, technical note and guidance notes - Use this template or the technical note to create your own template to tell HM Revenue and Customs of registered tax advantaged Company Share Option Plan (CSOP) options. Share Incentive Plan: end of year template, technical note and guidance notes - Use this template or the technical note to create your own template to tell HM Revenue and Customs of registered tax advantaged Share Incentive Plan (SIP) shares. EMI: end of year return template and guidance notes - Use this template or the technical note to create your own template to tell HM Revenue and Customs of registered Enterprise Management Incentives (EMI) options.

"I've booked the HR and Payroll Update course most years and during roles with at least 3 different employers. One thing remains the same; a course that is relevant, well delivered and enjoyable and that is key when trying to retain the many pieces of legislation changes to which payroll professionals are exposed."

Tracy Hinton
HR & Payroll Manager at Stemcor

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