As is the norm each month, HMRC have released the latest Employer Bulletin, which is the August update with vital updates and information to the payrolls sector.
This month’s includes detail on the following:
PAYE:
- PAYE Settlement Agreements — introducing new digital version of the PSA1 Form
- Payment deadline and calculation reminder
- Employers PAYE — introduction of variable payment plan
- First Full Payment Submission for new starters: the importance of using the correct employee addresses — correction
Coronavirus (COVID-19) updates and information:
- VAT deferred due to COVID-19 — act now to avoid a penalty
- Tax avoidance — don’t get caught out
- You must sign up now for Making Tax Digital for VAT
- Employees applying for a certificate of liability to pay Social Security contributions only in the UK — new attachment facility
- Bringing commercial goods into Great Britain in baggage — moving to the Customs Declaration Service to submit declarations
- New Tax Residence Indicator tool
Tax updates and changes to guidance:
General information and customer support
- New professions able to issue fit notes
- Pension Credit — help your employees to understand who might be eligible
- Organised labour fraud
- HTML format of Employer Bulletin
- Getting more information and sending feedback
The full bulletin and all the details can be found here:
