The Child Maintenance and Enforcement Commission (CMEC) was established in July 2008. It is a non-departmental public body responsible for the child maintenance system in the UK.
CMEC has two delivery bodies: Child Maintenance Options, which is a service that provides information and...
As we move into the new tax year, before period 1’s payment can be processed you need to check that your payroll software does not require you to process tax year end first. Some packages require the user to copy 2011/12 files onto another machine until you are ready to process tax year end...
In last month’s Back to Basics article we began to look at some of the checks we need to make in advance of tax year end on 5 April. However, before we continue with these, let us look at our timetable for submission and work back from there.
The tax year 2011/12 ends on 5 April...
Following on from what was discussed in last month’s Back to Basics regarding the importance of an employee’s National Insurance number (NINO), date of birth and gender, this month we are going to look at ways we can collect this information.
We are also going to examine...
When the clock strikes midnight on 31 December and we begin to count in the New Year, many of us will be making our resolutions. Whether we will have kept any or all of them by the end of January remains to be seen. However, one resolution we should all be making and sticking to, if we are in any...
With the festive season fast approaching these are some of the busiest trading months for the retail industry, and a time when many seasonal workers are taken on.
Although these employees may only be working for an organisation during a certain period of the year, they may still be...
Following on from Christian Berenger’s article in October’s issue regarding the introduction of the Agency Workers Regulations (AWR), this month we take a closer look at the implications of the legislation.
The AWR were laid before Parliament on 21 January 2010 and came into force...
It is hard to believe that we are more than half way through the current tax year. Key to a successful tax year end is preparation and reconciliation, and these should start at the beginning of the year not the end.
A monthly reconciliation of the payments made to HM Revenue & Customs (HMRC...
Linda Pullan further explores the rules surrounding income contingent loans.
In last month’s Back to Basics we started to look at some of the basic rules governing the calculation and deduction of a student loan via the payroll.
This series of articles on student loan deductions focuses on income-contingent loans which are recovered via the payroll. However,...
Processing student loan deductions can be complicated, Linda Pullan explains.
Student loans form part of the Government’s package to offer financial support to students. These enable them to meet their living expenses while they are studying in higher education in the UK.
The Student Loans Company (SLC), which is a non-departmental Government body, is...
Linda Pullan continues to take readers through the complicated world of National Insurance.
In last month’s Back to Basics article, we looked at some of the fundamental mistakes that are commonly made in the calculation of National Insurance (NI). The most frequent error is that payrollers assume that NI, like tax, is taken after a company pension is deducted. In fact, NI is taken...
Linda Pullan takes readers through the complicated world of National Insurance.
Although National Insurance (NI) was introduced 100 years ago, there is still a lot of confusion surrounding some of the day-to-day processes. For example, which category letters should be used on the payroll. Also, what information should be recorded or how to make the correct adjustments for...
Linda Pullan explains the implications that Real-Time Information will have for payroll processes and employers.
HM Revenue & Customs (HMRC) has been looking at ways of improving the operation of Pay As You Earn (PAYE) for the past five years under the PAYE Improvement Group (PIG).
HMRC’s Computerisation of PAYE (COP) system was implemented in the 1980s, and consisted of 12 regional databases...
Guiding you through complex payroll procedures.
In last month’s issue we began to look at the changes being introduced for the new tax year, in particular the fundamental differences to the calculation of National Insurance (NI). Continuing with this theme, this month we will look at the key changes taking place so that you have...
Guiding you through complex payroll procedures.
As we look ahead to another tax year, we need to focus on the new calculations which have been introduced for 2011/12.
In last month’s Back to Basics we touched on the preparation for the new tax year which included ensuring that payroll software upgrades have been implemented....
