Don't know about the rest of you, but I'm getting brassed off (the polite term) with HMRC issuing 'guidance' to cover up their own mistakes and illogical assumptions.
Simonwwhitt, the answer is not necessarily any of the dates you quoted. In the majority of cases it will be (c). The "payment date" field on the FPS should be the employee's contractual payment date, hence my saying that (c) will be the date. However where this date falls on a non-banking day, HMRC still require the contractual pay date not the actual pay date. HMRC use this date to determine whether you have filed "on or before" payday.
You are not required to notify HMRC of the correct date. Remember that the driver behind RTI was Universal Credit despite HMRC comments to the contrary and that RTI was an "improvement" to the PAYE system.
Further to songb1rd's comments, it is not mandatory to deduct a contribution from the first week's/month's pay. Having said that, an employer needs to have some slick admin procedures in place to avoid having to make a deduction owing to the restrictions under the safeguarding aspects of auto enrolment as to who can supply the opt out notice. Only in "exceptional circumstances" (Pension Regulator's advice) will an employer be able to provide this, and certainly not on the employee's first day or as part of any introductory paperwork.
If the employee opts out within the 'opt-out window' (generally one month from being auto enrolled), then both the employee and employer contributions are refundable.
If using NEST and opt out happens after the opt out window, then under current rules neither employee nor employer contributions are refundable. For schemes other than NEST it will be depend on the scheme rules.
... but it doesn't resolve the costs incurred by us "customers" still having to hang on for an eternity before being able to speak to someone who can (hopefully) resolve the query. Big Deal
...goes a fair way to explaining the postal vote elecoral fraud that occurred in Birmingham while one Lin Homer was chief executive and returning officer.
"Election judge Richard Mawrey not only described it as a 'fraud which would have disgraced a banana republic' but criticised Ms Homer directly for allowing corners to be cut, saying that she 'had thrown the rule book out of the window' to cope with the overwhelming number of postal votes."
...so if my employer provides an e-P60 I won't get a personal tax statement? Or has it been 'forgotten' by the Treasury / HMRC that P60s can now be provided electronically?
My answers
Brassed off...
Don't know about the rest of you, but I'm getting brassed off (the polite term) with HMRC issuing 'guidance' to cover up their own mistakes and illogical assumptions.
"Principally credit scoring"
How can anonymised data be used for credit scoring which, as I understand it, is used on an identifiable individual basis?
Something doesn't read right here. Or what am I missing?
...you can file as many final FPS submissions as you like...
but only up to the 19th April. After that you must use the EYU, which is the RTI equivalent of the amended P14.
When is an RTI submission due? Answer...
Simonwwhitt, the answer is not necessarily any of the dates you quoted. In the majority of cases it will be (c). The "payment date" field on the FPS should be the employee's contractual payment date, hence my saying that (c) will be the date. However where this date falls on a non-banking day, HMRC still require the contractual pay date not the actual pay date. HMRC use this date to determine whether you have filed "on or before" payday.
You are not required to notify HMRC of the correct date. Remember that the driver behind RTI was Universal Credit despite HMRC comments to the contrary and that RTI was an "improvement" to the PAYE system.
Bonkers!!
Opting Out Option
Further to songb1rd's comments, it is not mandatory to deduct a contribution from the first week's/month's pay. Having said that, an employer needs to have some slick admin procedures in place to avoid having to make a deduction owing to the restrictions under the safeguarding aspects of auto enrolment as to who can supply the opt out notice. Only in "exceptional circumstances" (Pension Regulator's advice) will an employer be able to provide this, and certainly not on the employee's first day or as part of any introductory paperwork.
If the employee opts out within the 'opt-out window' (generally one month from being auto enrolled), then both the employee and employer contributions are refundable.
If using NEST and opt out happens after the opt out window, then under current rules neither employee nor employer contributions are refundable. For schemes other than NEST it will be depend on the scheme rules.
Wow, cheaper phone calls ...
... but it doesn't resolve the costs incurred by us "customers" still having to hang on for an eternity before being able to speak to someone who can (hopefully) resolve the query. Big Deal
Not opening letters...
...goes a fair way to explaining the postal vote elecoral fraud that occurred in Birmingham while one Lin Homer was chief executive and returning officer.
"Election judge Richard Mawrey not only described it as a 'fraud which would have disgraced a banana republic' but criticised Ms Homer directly for allowing corners to be cut, saying that she 'had thrown the rule book out of the window' to cope with the overwhelming number of postal votes."
http://www.birminghammail.co.uk/news/local-news/mps-launch-scathing-atta...
Personal Tax Statement
...so if my employer provides an e-P60 I won't get a personal tax statement? Or has it been 'forgotten' by the Treasury / HMRC that P60s can now be provided electronically?
P60 for pensioners
...why not? DWP provide one in respect of Incapacity Benefit (can't speak for ESA) so why not for pensioners?
Address change
Have I missed something here, but how did the bailiffs manage to turn up at the right address?