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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

16-06-2021

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

02-06-2021

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

13-05-2021

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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