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Employers reminded not to overlook obligations by HMRC

30 June: HMRC’s latest employer bulletin contains several reminders to stop firms falling behind with standard obligations during the coronavirus pandemic, such as suffixing “2013” to the reference when paying 2019/20 Class 1A NIC.

HMRC’s June 2020 Employer Bulletin includes the practical advice to add “2013” to the end of the 13 character PAYE scheme accounts office reference number to help ensure that HMRC correctly allocates Class 1A NIC payments made by employers.

The “20” tells HMRC that the payment is for the tax year ended 5 April 2020 and the “13” lets HMRC know that the payment is for Class 1A NIC as reported on form P11D(b). The reference should have no gaps between the characters.

ICAEW’s Tax Faculty also reminds employers and their agents that forms P11D(b) and accompanying forms P11D should reach HMRC by 6 July.

Payments of Class 1A NIC need:

  • if paying by cheque, to reach HMRC in time for it to be banked by Friday 17 July, or
  • if paying electronically, to be paid into HMRC’s bank account by Wednesday 22 July.

The June Employer Bulletin contains the latest HMRC updates to support employers and payroll agents through the coronavirus pandemic, including information on the Coronavirus Job Retention Scheme and the Statutory Sick Pay Rebate Scheme.

It also contains information in light of COVID-19 on:

  • late filing and payment penalties,
  • treatment of certain expenses and benefits provided to employees, and
  • new changes for maternity and parental pay regarding the calculation of average weekly earnings for furloughed employees.

The bulletin also includes key messages about:

  • claiming employment allowance,
  • withdrawal of P45 and P60 stationery, and
  • a reminder for reporting expenses and benefits in kind.

Further support: