Employer's Bulletin: Issue 10 - January 2002

 

Contents

Welcome

Eagle-eyed readers will note a change of name at the end of this article. As Director of our Employer Programme I'm very pleased to take responsibility for the Bulletin, because it is important that it continues to play a key role in our efforts to improve the way we communicate with employers. I would like to thank Robert for his leadership over the past few years, and I am delighted that his experience remains 'on tap' for when we need it.

This tenth issue of the Bulletin brings you up-to-date with recent developments, and gives a flavour of some of the changes announced by the Chancellor in his Pre Budget Report. You'll get a lot more detail with your Annual Pack in a fortnight or so, but you'll be interested in some early news about Patrick Carter's report on Payroll Services which will have quite a major impact on employers.

The Carter changes are designed to help you, but will take time to bring in. There's plenty of support available already, and this Bulletin reminds you how to take advantage of that.


Don Macarthur
Employer Programme Director.

Inland Revenue
Business Services
4th Floor
Crown House
Victoria Street
Shipley
West Yorkshire BD17 7TW

e-mail: emporderline.ir@gtnet.gov.uk

Production:
Inland Revenue
Business Services
Forms & Information
Delivery London

Managing Editor: Pat Atkinson
Editor: John Nickless

The Bulletin is not comprehensive and has no legal force. It does not affect any right of appeal.

The Inland Revenue has a range of services for people with disabilities, including Braille, audio and large print. Contact your Inland Revenue office for details.

The evolving pack

Evolution not revolution is the word for the changes to the Employer's Pack for 2002-2003.

Due to be with you in the next few weeks, the Pack will include some familiar items, but in a different format, and a new item - What's changed? This is invariably the first question employers ask about a new tax year so we have pulled together the highlights. So there's no need to search for what's different or new in the hope of spotting it!

Those good old standbys the Help Cards have been reorganised into task-related Employer's Help Books. The new Help Books have been written with you in mind - not so much a case of what do we want to tell you as what, in particular circumstances, you might want to know.

So for 2002-2003 we will send you booklets covering:

  • Finishing the tax year up to 5 April 2002
  • Starting the tax year from 6 April 2002
  • PAYE and NICs rates and limits for 2002-2003
  • Day-to-day payroll
  • What to do if your employee is sick.

And for 2002-2003 there will be an Employer's CD-ROM in every pack. Could this be a future of practically no paper shuffling for payroll? Try it and see.

Beneficial Loans

Rate for 2001 - 2002
In the April 2001 bulletin we told you that the official rate of interest for calculating the cash equivalent of beneficial loans to employees was set to remain unchanged at 6.25 per cent for 2001-2002.

Following the recent cuts in mortgage interest rates by banks and building societies, the government has reduced the official rate of interest to 5 per cent. This means that employees with beneficial loans will benefit from the reduction with effect from 6 January 2002, before the end of the 2001-2002 tax year.

This official rate will continue to apply for the whole of the 2002 - 2003 tax year unless there are further significant changes in mortgage rates.

Form P11D(Int) has details of official rates and average official rates for 2001-2002. You can get it from the Employer's Orderline website or telephone on 0845 7 646 646.

Share Incentive Plan

The All-Employee Share Ownership Plan (AESOP) now has a new name - the Share Incentive Plan, SIP for short.

SIP gives employees tax advantages when they buy shares in the company they work for. Employers can give shares to employees or employees can buy shares out of their pay before tax and NICs are deducted from it. If they keep them for five years, there is no tax or NICs to pay. And there is no CGT to pay as long as shares are kept in the plan.

Companies also get the following advantages from a plan:

  • potentially increased motivation and improved performance from staff
  • flexibility of the plan to suit different business needs
  • CT deductions for the cost of setting up and running the plan
  • CT deductions for the cost of supplying shares for the plan and
  • NICs savings on salary used to buy shares and other benefits that employees get from the plan.

Last year we ran a Share Incentive Plan Roadshow in a joint venture with ProShare. On our website and ProShare's you will find excerpts from the shows along with frequently asked questions, and comments from people who have had experience of setting up their own plans.

Our website also contains guidance on how to design, set up and run a SIP, getting it approved and the tax implications.

You can find more information under Shareschemes.

Our leaflet: 'Share Incentive Plans - Guidance for employers and advisors' (IR2005) is available from the Leaflets Orderline on 0845 9000 404, fax 0845 9000 604, e-mail on saorderline.ir@gtnet.gov.uk. It's also on our own website, see above.

You can contact the Employee Share Schemes Unit at Room 76, New Wing, Somerset House, Strand, London WC2R 1LB. Telephone 020 7438 6718 or 7231. Fax them on 020 7438 7095 or e-mail to shareschemes@inlandrevenue.gov.uk.

You can visit ProShare's website at www.proshare.org. ProShare is a non-profit making organisation dedicated to promoting responsible share-based investment.

Enterprise Management Incentives

Enterprise Management Incentives (EMI) are designed to help small, higher risk companies recruit and retain employees with skills to help the company grow and succeed.

New Guidance
We have now published an easy guide about setting up an EMI in the leaflet Enterprise Management Incentives - A Guide, IR2006.

The leaflet is available on our website or you can get it from the Leaflets Orderline on 0845 9000 404

For more help and advice on EMI you can contact:

Inland Revenue Small Company Enterprise Centre
Centre for Revenue Intelligence (CRI)
Ty Glas
Llanishen
Cardiff CF14 5ZG

Phone: 029 2032 7400
Fax: 029 2032 7398
e-mail: enterprise.centre@ir.gsi.gov.uk

Pre-Budget Report

The Chancellor of the Exchequer announced his Pre-Budget Report (commonly known as the autumn statement) last November. A number of news items came out of it. The next four news items are the ones that may affect you.

The "Carter report"
Asked by the Chancellor to find ways to help employers "grapple with their payroll obligations" the answer from businessman Patrick Carter and his team was essentially - let the Inland Revenue help but let technology take the strain.

Last summer almost 80 contributors gave their views on what they thought would help make running a payroll easier for employers. Contributors ranged from payroll software companies and accountancy firms to organisations representing business sectors such as the National Hairdressers Federation. But small employers and individuals were also included.

The review sets out a package of more than 30 recommendations to help businesses deal with payroll, and Mr Carter concludes that the key to success is in greater use of information technology. We know that many employers agree with this already. They have found that the time and effort saved by electronic tools amply repay the cost of installing them and getting used to them. The consultation won't affect that simple message, so if you're looking at electronic options for your payroll returns or your payments don't hold back to await the final Government response to the review. And for the best way to locate the guidance and the forms you need, make sure you try our Internet pages for employers or the CD-ROM you'll receive shortly with your Employer's Pack.

Mr Carter suggests that the Government should follow the example of some other countries in setting target dates for employers to be filing their returns online. He also recommends incentive payments to encourage the smaller employers to take up this option more quickly. These are challenging ideas, and the consultation is bound to focus strongly on these options. We'll tell you more about that in our next issue.

You can find more information on our Employer's pages.

Patrick Carter - Profile

  • Experience in American and European healthcare and technology businesses
  • Actively involved in business since 1967. Founded and built Westminster Health Care Holdings PLC
  • Member of the Public Services Productivity Panel
  • In June 2001 asked by the Government to conduct a Review of Payroll Services

Patrick Carter Review of Payroll Services

Main Recommendations

  • Greater use of Information Technology the key to enabling businesses to deal with the complexity of payroll obligations
  • Large employers to file online by 2004 and all employers by 2007
  • Cash incentives for smaller employers to encourage electronic filing

Review contributors included

  • Association of Convenience Stores
  • British Computer Society
  • Chartered Institute of Taxation
  • Federation of Small Businesses
  • Foulsham Publishing
  • Mid Yorkshire Chamber of Commerce
  • TaxAid

Where we go from here

  • Ministers welcome the findings but looking for feedback before taking decisions
  • Read the report on www.inlandrevenue.gov.uk - click on Pre-Budget Report
  • Write with your views by the end of January to hasan.mustafa@ir.gsi.gov.uk
  • If you're not yet online write to Hasan Mustafa, Inland Revenue, Room 87 New Wing, Somerset House, Strand, London WC2R 1LB

New tax allowances
Personal and age-related tax allowances are going up next year and this will mean changes to your employees' tax codes. When your Employer's Pack arrives look out for Tax codes from April 2002 (the P9X), it tells you what to do.

All employers to benefit from new aggregate levy
The Chancellor of the Exchequer announced that the revenue raised by the new aggregate levy will be recycled to businesses through a 0.1% reduction in employers' NICs from April 2002. This reduction will apply to all employers.

Changes in rates from April 2002
All the new rates, earnings limits and thresholds (the starting points for paying NICs) for employees and employers NICs will be reflected in the National Insurance Tables for 2002-2003.

For details of the new rates, limits and thresholds have a look at:

  • the booklet PAYE and NICs rates and limits for 2002-2003, E12, which will be in your Employer's Pack
  • visit the website at www.inlandrevenue.gov.uk

Approved Mileage Allowance Payments

Under the new system of approved mileage allowance payments for employees who use their own cars for business travel, from April employers will be able to pay for all sizes of cars

  • up to 40p per mile for the first 10,000 business miles
  • 25p per mile for any more business miles

before a taxable profit is created.

NICs
We can now tell you about what will happen for National Insurance contributions (NICs). You can see a response to the consultation exercise and a revised draft of regulations on our website.

Changes from April 2002
From 6 April 2002, we will introduce a new statutory scheme for all motoring expenses paid to employees who use their privately owned vehicles for business purposes. This will replace the current administrative arrangements used for identifying whether NICs are due on motoring expenses.

Under the new rules there will be a statutory maximum amount that can be paid free of NICs. The NICs free amount will be calculated by using the approved mileage rates for income tax purposes. Amounts paid in excess of the NICs free amounts will need to be added to any other earnings in the earnings period in which the motoring expense is paid. Class 1 NICs must then be calculated on the total earnings.

For privately owned cars and vans, the rate used will be the one which applies to the first 10,000 business miles, irrespective of the number of business miles actually travelled. For employees who use their own motor cycles and bicycles for business travel, or who carry passengers, the NICs free rates will be the same as for tax.

From 6 April 2002 you will no longer be able to disregard specific and distinct business mileage expenses.

The rules for:

  • paying the new passenger rate
  • what counts as business travel

will be the same for both tax and NICs.

Further guidance on the new rules for NICs, including examples of how NICs are calculated on mileage allowance payments, will be included in booklet 490, Employee Travel - A Tax and NICs Guide for Employers.

Dispensations - transitional arrangements
If you have;

  • a dispensation that covers mileage payments made at rates no higher than the authorised mileage rates published by the Revenue for 2001-2002
  • those mileage rates are higher than the new statutory rates that apply from 6 April 2002
  • you reduce your mileage rates from 6 April 2002 so that they are no higher than the new statutory rates

you may be able to take advantage of some special transitional arrangements covering late payments for 2001-02 made by 31 May 2002.

Advisory fuel rates for company cars
By popular demand, we have published guideline fuel only mileage figures for company cars. We have based the figures on the cost of fuel per mile for the 20 most popular fleet cars. The rates will make it easier if you are thinking of going for a dispensation (a good idea) and could also help your employees avoid fuel scale charges. Custom & Excise will also use these figures for VAT purposes.

Petrol   Diesel  
1400cc or less 10p Up to 2000cc 9p
1401 - 2000cc 12p Over 2000cc 12p
over 2000cc 14p    

More details are available at www.inlandrevenue.gov.uk/cars

Collection of Student Loans

If you are collecting Student Loan Repayments from your employees' pay please bear the following in mind:

At the end of each pay period
Enter, on form P11, the amounts of Student Loan Repayments deducted during the pay period in pounds and pence.

After the end of the year
Enter, on forms P14 and P35, the total amounts of Student Loan Repayments deducted during the year in whole pounds only. Ignore the pence.

By doing this you'll help the processing of end of year forms.

Our Business Support Teams run a free course about the Collection of Student Loans. To book a place visit their website at www.inlandrevenue.gov.uk/bst/index.htm or call the New Employer's Helpline on 0845 60 70 143.

EmployerTalk 2002

Bigger, better and going nation-wide, locations and dates for the EmployerTalk events 2002 were announced as the Bulletin went to press.

By invitation only, EmployerTalk offers a day of information and advice with presentations on topical issues given by the Department's senior managers. The supporting exhibition will give you the chance to meet some of the people that work on your behalf in the Inland Revenue, including e-business services, your local Business Support Team and Payroll Software.

Places are limited because of the size of the venues so get in touch with your area contact as soon as possible. Last year the events were very popular, so don't delay or you may miss out!

EmployerTalk 2002 - BOOK NOW

Aberdeen
March 21		 Anne Marie McNab 0131 473 4096
Belfast
June 6		 Ian Patterson 02890 505064
Birmingham
 February 26		 Marie Gibbs 0121 535 6578
Chorley
March 13		 Gillian Shaw 01204 367807
Glasgow
March 19		 Anne Marie McNab 0131 473 4096
London, Wembley
February 28 		Colin Thompson 020 7324 1091/1216
Manchester, Old Trafford
March 14/15		 Gillian Shaw 01204 367807
Newcastle upon Tyne
March 6		 Lawson Dauer 0161 288 6426
Newport, Gwent
May 1 		Huw Jones 029 2032 6721
York
March 7/8		 Lawson Dauer 0161 288 6426

To be announced in the next issue of the Bulletin:
Bournemouth and Brighton.

For more information www.inlandrevenue.gov.uk … and click on Employers

Employees' seconded abroad

A solution to the reporting deadline

If you have employees seconded abroad you will soon be able to apply to defer reporting and paying the secondary NIC's due on payments made by the overseas company.

The new scheme is designed to help employers who have problems meeting the filing and payment deadlines for the form P35. This can happen when the information needed to complete the return is not available from the overseas employer.

The new scheme begins in April 2002. To be part of it get a form P350 from your local Inland Revenue office. You must have it back with your Inland Revenue office by the 30th November 2002. There's no need to re-apply each year as you will stay in the scheme until you no longer need to.

How it works
You'll be given an additional PAYE reference to use solely for the payments made by the overseas employer.

You account for these payments on a separate return that will not be due until the 31 January in the year following the end of the tax year.

The scheme covers

  • Employees not liable to UK tax and who have an NT code;
  • Employees who have Class 1 NIC's and earnings entered on the employees P14 equivalent to the maximum Class 1 NIC's payable and the upper earnings limit for the relevant tax year and
  • Payments that the employer cannot find out about in time to include on the main return.


Not covered

  • Any earnings paid in the UK, and/or
  • Known regular earnings paid overseas, or
  • Estimates of overseas earnings.

You should account for these in the normal way on the main Annual Return forms P35 and P14.

Please note that you cannot use this scheme to correct errors and omissions on the main return.

There'll be more information in the new version of the CWG2 available from the Employer's Orderline on 0845 7 646 646.

Open for business

Internet service for PAYE

You can now send the following forms over the Internet:

For the latest closed tax year (from now until 5-4-02 it will be 2000-2001 and from 6-4-02 it will be 2001-2)

  • P35 - Employer's Annual Return
  • P14 - End-Of-Year Summary
  • P38A - Employer's Supplementary return
  • P11D - Return of expenses payments and benefits
  • P11D(b) - Return of Class 1A National Insurance Contributions due.

For the current tax year (from now until 5-4-02 it will be 2001-2002 from 6-4-02 it will be 2002-03)

  • P46 - Employee starting work (with no P45)
  • P45(Part 1) and P45(Part 3)
  • Pension Notifications (PENNOT)
  • Works Number Update.

From the end of January 2002, forms P6, P6(B) and P9 will be available together with a secure mailbox for two way exchange of information

And from April even more forms will go online:

  • P12, P37, P38(S), P9D and P46(Car)
  • Student Loan start and stop notices SL1 and SL2
  • Reminders AR1n, AR1mn,AR2n, AR2mn and AR6, and the P11D(b) notification

    What our customers think

    "This is much easier for a small employer like myself, than ordering and filling in paper forms . . ."

    "The validation and calculations that are done for you make it much easier than manual forms"

Electronic Data Interchange

If the Internet service for PAYE does not suit your needs then there's Electronic Data Interchange (EDI) which is suitable for larger employers and payroll bureaux with a high number or turnover of employees. EDI allows the electronic exchange of forms.

EDI first became available in April 1999 and since then more and more employers have decided that it is for them.

The forms available through EDI are similar to those within the Internet service but also includes Working Families Tax Credit and Disabled Persons Tax Credit forms.

And available from April 2002 will be:

  • P11D(b) - Return of Class 1A National Insurance Contributions, Return of expenses and benefits
  • P38(S) - Student's declaration
  • P46(Car) - Car provided for the private use of an employee or a director
  • SL1 & SL2 - Student Loan deductions - start notifications and stop notifications

    What our customers think

    "The actual benefits achieved from using EDI were paperless environment with fast (automated) efficient application of data and electronic data storage . . . security of data . . . overall savings tens of thousands of pounds including hundreds of man hours saved"


Contact details

You can find out more by contacting the Online Services Helpdesk.

Giving to charity

Most people feel good about giving something to charity but don't always get around to setting up a regular donation. That's where a Payroll Giving scheme can help. And it's simple and inexpensive to run.

If you decide to run a scheme you must use one of the special Inland Revenue-approved Payroll Giving agencies. This makes it simple for you, as you only have to send one payment to your agency each month. The agency will do the rest.

The agency you choose can also help you to promote the scheme to your staff. Or you can consider asking one of the professional fundraising organisations who specifically promote Payroll Giving in the workplace, to help do this in a way which suits your particular business. They are paid by the charities they represent for the new donors they introduce.

And to encourage more take up, until April 2003 the government is topping up all Payroll Giving donations by a further 10%.

The aim is to get more employers to offer a scheme to their employees. You might have already had something from us if you have more than 50 employees, or, if you have a Payroll Giving scheme already.

If you want to find out more

  • We have guides for both employers and employees and you can get them by calling our Payroll Giving Helpline on 0845 604 9000. The guides will help you with any general questions you might have.
  • To see the whole range of material, including an Employer's Support Pack, visit our website at www.inlandrevenue.gov.uk/payrollgiving.

Online health check for payroll software

The Inland Revenue runs an Accreditation Scheme for Payroll Software that recognises and approves software products that meet our Payroll Standard.

This scheme will help you to choose software that can correctly calculate PAYE, National Insurance and Tax Credits. We will update the list as more companies become accredited.

Details of the scheme and a list of accredited software can be found on the Inland Revenue Website at www.inlandrevenue.gov.uk/ebu/payroll_accred.htm

(Please note: there is an underscore between 'payroll' and 'accred.')

If you have any questions call the Payroll Support Unit Helpline on 0845 915 9146.

Four Steps to using the Internet Online Order form

Step 1
Once you are on the Internet type www.inlandrevenue.gov.uk/employers/emp-form.htm into the address bar and hit return.

Step 2
Enter your Employer Reference number and Contact details

Step 3
Scroll down the screen to view the forms and guidance available to order. Enter the quantity required in the box provided alongside. Then scroll to the bottom of the page.

Step 4
Click on the 'Order' button to confirm your selection. At this stage you will be asked to confirm your order. You will then receive an order number as confirmation that your order has been received. You should receive your order within 5 working days.

Tax credits - now and for the future

Now

Completing the P35
With the end of year in sight, you'll need to complete a form P35. If you are paying tax credits to employees you'll need to show the total in box W 'Total tax credits paid'. The amount you enter is the total amount of tax credits that you have actually paid out of the amounts we authorised you to pay on the start notifications, that's the form TC01.

Please do not include in column W any extra "tax credit" that you may have paid by mistake. If you have paid an employee more than the authorised amount of tax credit, you should recover the overpayment in the same way as you would recover overpaid wages.

Tax credit funding either side of 5 April 2002
If we have advanced you money since last October for paying tax credits which cover a period after 5 April 2002, you may need to contact your Accounts Office. This is because the funding you received will be used to pay some tax credits after 5 April. So your Accounts Office will need to adjust your funding record. Look out for form TC81 - this is sent to you with any tax credit funding responses (TC12) that are sent to you between October and April each year. It's very important that you follow the instructions on the TC81.

If you do not ask the Accounts Office to adjust your funding record, the funding you received but not used by 5 April will show up on your form P35 as an underpayment due from you. This may leave you short of funds to pay tax credits after 5 April.

Your Accounts Office will tell you what to put on the form P35 and they will alter their records to show the split between the tax years.

If you want to know more about tax credit funding, call our tax credit teams at your Accounts Office on the following low call rate lines:

Accounts Office Cumbernauld - 0845 602 3518
Accounts Office Shipley - 0845 602 3516

Looking to the future

Two new tax credits will be introduced from 2003 when the current Working Families' Tax Credit (WFTC) and Disabled Person's Tax Credit (DPTC) will stop.

A new tax credit for families with children, Child Tax Credit, will bring together the children's tax credit with the child-related elements of Income Support, Jobseeker's Allowance, WFTC and DPTC. The new Child Tax Credit will be paid by the Revenue direct to all families with children, so that employers will not be involved.

A new, employment tax credit called Working Tax Credit will replace the adult-related elements of WFTC, DPTC and the New Deal 50+ Employment Credit and will extend the principle of in-work support to people without children. The Working Tax Credit will normally be paid to employees through the payroll.

Arrangements for paying Working Tax Credit through the payroll will be broadly similar to the current scheme for WFTC and DPTC. But you'll be pleased to hear that the new system is expected to be simpler for both employers and claimants. Consultation will continue with representatives of employers and payroll software developers to minimise the compliance costs on employers.

We will continue to give guidance and to prepare employers for the new system.

General tax credit advice

If you need general advice on tax credits, call one of our Employer's Helplines:

New employers - 0845 60 70 143
More experienced employers - 0845 7 143 143

Our Business Support Teams run a workshop about paying tax credits. See the final article for details on how to contact them.

Changes to Statutory Maternity Pay (SMP)

The qualifying threshold for Small Employer's Relief changes in April which means that you may be able to recover more of the SMP paid to your employee. You can get more information from What to do if your employee is pregnant, Help Book E15. This will be available from the Employer's Orderline soon.

Changes from April 2003
In his 2001 Budget the Chancellor announced changes to SMP and maternity leave, as well as introducing new entitlements to pay and leave for fathers and adopting couples.

Wherever possible the rules and procedures for Statutory Adoption Pay (SAP) and Statutory Paternity Pay (SPP) will mirror those for SMP.

The Employment Bill, introduced in Parliament on 7 November, contains the provisions to introduce SAP and SPP and raise the amount and extend the period of SMP.

Once the framework has been firmed up we will let you have the details in a future Employer's Bulletin.

Statutory Sick Pay (SSP) entitlement of Agency workers

There have been important changes to the way the law is interpreted about this but we didn't have full details when we went to print.

You can find out more in What to do if your employee is sick , Help Book E14 which will be in your Employer's Pack.

Forms SSP1 and SMP1

You need to complete forms SSP1 or SMP1 if your employee is not entitled to Statutory Sick Pay (SSP) or Statutory Maternity Pay (SMP).

These forms tell your employee why you think they are not entitled and they have a section for the employee to use to claim Incapacity Benefit or Maternity Allowance.

Both forms are now available on the Web. There are two types of each form available. One can be completed online and then printed off for you to give to your employee, the other can just be printed off for you to complete by hand and then give to your employee.

You can find the forms at www.dwp.gov.uk

Pension boost for low earners

The State Second Pension is coming in April 2002 to help low and moderate earners build up a better pension.

The State Second Pension will reform SERPS rules to give these people a more generous pension, with the most help going to those on the lowest earnings. Higher earners will get the same as from SERPS.

In 2001-02 terms a low earner is someone earning above the annual Lower Earnings Limit (around £3,500) and up to about £10,500. A moderate earner is one earning up to around £24,000.

Low and moderate earners will get the extra help whether they are in the State Second Pension or contracted out into an occupational or personal pension scheme. If they are contracted out they will get the extra help through a combination of enhanced rebates and/or additional amounts paid with their state retirement pension when they reach state pension age.

These reforms will not mean any extra work for employers and those who work in payroll. The State Second Pension top-ups and/or National Insurance rebates will be calculated by the Inland Revenue from the usual earnings information taken from End of Year Returns that employers normally complete.

Any SERPS entitlement already accrued by employees will be preserved and paid with any State Second Pension earned at state pension age.

For more information about the State Second Pension and what it means for your employees, get a copy of State pensions - Your guide (PM2) by calling 0845 7 31 32 33. Please quote reference EB11. The line is open 24 hours a day. A textphone service is available on 0845 604 0210. You can also see this guide on the Internet at www.thepensionservice.gov.uk/resourcecentre/employers.asp

Correction to National Minimum Wage article in Issue 9

On page 12 of the last Issue we said that the National Minimum Wage youth rate applies to people aged 18 to 20. Of cpurse, it should have said 18 to 21. Sorry about that - hope it didn't cause too much confusion.

Helpline and Orderline numbers

  • Helpline = telephone advice
  • Orderline = order forms and guidance

Calls may be monitored for quality control and training purposes

General Payroll matters - for example, PAYE, NICs and tax credits

New employers

Helpline 0845 60 70 143 Mon-Fri 8am-8pm, Sat-Sun 8am-5pm

Textphone 0845 602 1380 (for employers who are deaf or hard of hearing)

Orderline 0845 7 646 646 Mon-Fri 8am-8pm, Saturday 10am-1pm

Fax 0870 2 406 406 (Please use your Fax Order Form)

Website www.inlandrevenue.gov.uk/employers/emp-form.htm

More experienced employers

Helpline 0845 7 143 143 Mon-Fri 8am-8pm, Sat-Sun 8am-5pm for tax enquiries

Mon-Fri 8.30am-5pm for NICs and basic VAT

Textphone 0845 602 1380 (for employers who are deaf or hard of hearing)

Orderline 0845 7 646 646 Mon-Fri 8am-8pm, Saturday 10am-1pm

Fax 0870 2 406 406 (Please use your Fax Order Form)

Website www.inlandrevenue.gov.uk/employers/emp-form.htm


Construction Industry Scheme (CIS)

Contractors Helpline 0845 7 33 55 88 Mon-Fri 8.30am-5pm

Orderline 0845 3000 551 - 7 days a week 8am-8pm

Subcontractors Helpline 0845 3000 581 - 7 days a week 8am-8pm

Orderline 0845 3000 551 - 7 days a week 8am-10pm

NICs - special topics

Contracted-out Employments Group (COEG)
Helpline & Orderline 0845 9 150 150 Mon-Fri 8am-5pm

International Services
Helpline & Orderline 0845 9 154 811 Mon-Fri 8am-5pm

National Minimum Wage (NMW)
NMW Helpline 0845 6000 678 Mon-Fri 8am-6pm
Orderline 0845 845 0360 - 7 days a week 8am-10pm

Other Helplines

Electronic Business Unit Helpline 0845 60 55 999
Mon-Fri 8am-10pm, Sat-Sun 10am-6pm
e-mail - helpdesk@ir-efile.gov.uk

Payroll Standard Helpline 0845 915 9146 Mon-Fri 9am-4pm

Stakeholder Pensions Helpline 0845 7 143 143
Mon-Fri 8am-8pm, Sat-Sun 8am-5pm

Accounts Office Shipley 01274 530750
Accounts Office Cumbernauld 01236 736121

To find the number of your local Inland Revenue office, look in the phone book under 'Inland Revenue'.

To visit the Employer's Website, go to www.inlandrevenue.gov.uk/employers'. Here you will find access to a wide variety of information for employers, and access to the Internet version of the Employer's Orderline.

MANY HAPPY RETURNS?

The 5th of April is on its way - the end of the tax year.

Do you understand how to complete your End of Year Returns? And do you know when and how to send them in?

We can help you

Business Support Teams are ready to help

Between January and April Business Support Teams are running a special programme designed to help employers to get their End of Year Returns right. We can coach you in how to total your P11, transfer information to the P14 and complete a P35 - along with all the other things you need to do at the end of the tax year.

End of Year Programme
Business Support Teams can provide face to face consultations at your business premises. They can also arrange for you to attend special workshops on End of Year Returns.

There is a Business Support Team in your Area

To find details of your local Business Support Team:

Business Support Teams - Helping Employers to Get it Right

 

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