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PAYE and RTI - articles

Features and articles from ICAEW on PAYE and real-time information (RTI) in the UK tax regime.

Autumn Budget 2021 overview

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Ros Rowe 16-11-2021

Ros Rowe provides an overview of changes announced in the UK Autumn 2021 Budget.

ICAEW technical round-up: October 2021

ICAEW Insights 27-10-2021

This month’s top technical stories include in-depth analysis of the Budget and Spending Review, news of new online agent services and a nod towards SOX-style financial reporting reforms.

Registration of self-employed reverts to pre-COVID process

Caroline Miskin 20-09-2021

HMRC has confirmed that the normal process for registering as self-employed has been restored. Taxpayers who could not obtain a national insurance number during the pandemic used a workaround and now need to contact HMRC to arrange collection of Class 2 national insurance contributions.

RTI and HMRC filing

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Kevin Salter 10-08-2021

RTI filing started in April 2013, over 8 years ago now! There were some issues at the start, and, 8 years later, it appears there are still some problems.

HMRC continues ‘risk-based’ approach to late filed RTI


In its latest Employer Bulletin, HMRC confirms that late filing and late payment penalties under PAYE Real Time Information (RTI) will remain ‘risk-assessed’ for 2021/22. ICAEW’s Tax Faculty outlines the update and other key reminders from the Bulletin.

Updated templates to make CJRS claims easier


HMRC has published new templates for making claims under the Coronavirus Job Retention Scheme to simplify the process. It is now possible to submit claims using a template within the system for staff without national insurance numbers when grants cover fewer than 100 members of staff.

NIC Bill confirms reliefs for Freeports and broadening of DOTAS


The government has published the National Insurance Contributions Bill, which legislates reliefs for employers of veterans and those operating in Freeports, as well as for the self-employed isolating due to COVID-19. The Bill will also enable upcoming changes to the DOTAS scheme to apply to national insurance avoidance.

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