All Feeds | XSL | RSS | Embed | Edit

Guidance: Alcohol Wholesaler Registration Scheme: service availability and issues

Updated: The service availability has been updated and customers can submit an application to register for Alcohol Wholesaler Registration Scheme.

Latest updates on the availability and any issues affecting the AWRS online service.

Guidance: Ceramic tiles imported from China (Anti-Dumping Duty 2247)

Anti-Dumping Duty is an Import Duty charged in addition to normal Customs Duty and is applied across the whole EU. It is designed to allow the EU to take action against goods that are sold at less than their normal value - that being defined as the price for ‘like goods’ sold in the exporter’s home market.

Guidance: Anti Money Laundering: service availability and issues

Updated: The Anti Money Laundering service is currently unavailable.

Latest updates on the availability and any issues affecting the Anti Money Laundering Service.

Guidance: Annual Tax on Enveloped Dwellings: service availability and issues

Updated: The Annual Tax on Enveloped Dwellings (ATED) service is currently unavailable.

Latest updates on the availability and any issues affecting the ATED online service.

Detailed guide: Sending car data to HMRC: payrolling car benefit and car fuel benefit

Updated: Guidance on payrolling car fuel benefits for employees has been added.

Overview

Employers registered to payroll employees taxable benefits and expenses must send the taxable amounts to HM Revenue and Customs (HMRC), using a Full Payment Submission (FPS).

From 6 April 2017 registered employers can also voluntarily send HMRC information about the cars employees use. This is similar to sending information on form P46 (Car) by employers who don’t do payrolling.

From 6 April 2018, this information will be mandatory if you’re an employer registered to use the payrolling service where a car and car fuel are made available to an employee.

Employers who aren’t registered to payroll employees taxable benefits and expenses by 6 April must continue to complete form P46 (Car).

Find out what information to send

The list below shows what information is needed (if your payroll software is compatible):

  • make and model of car
  • carbon dioxide (CO2) emissions
  • fuel type
  • car identifier
  • calculated price
  • date car available from
  • date car available to
  • cash equivalent or relevant amount
  • date free fuel provided
  • cash equivalent or the earnings foregone for fuel
  • date free fuel withdrawn
  • amendment indicator

Completing the fields

The headings below show you what information to submit in the first FPS that includes payrolled tax.

Make and model of car

Enter the make and model of the car provided.

CO2 emissions

Enter the approved CO2 emissions figure shown on the Vehicle registration certificate (V5C). The CO2 value doesn’t apply to:

  • cars first registered before 1998
  • some rare car models imported from overseas

For these cars enter ‘X’ in this field.

Fuel type

Select either ‘D’ for diesel cars or ‘A’ for all other cars.

Car identifier

This field helps you identify which car you’ve allocated to an employee, for example where the same models are provided. We recommend you record the car registration number.

Calculated price

Enter the calculated price. The calculated price is the list price of the car added to the price of any accessories. Then subtract any capital contribution paid by the employee. Payments for private use or amounts ‘made good’ aren’t taken into account in this calculation.

Date car available from

Enter the date the car was first made available on the next FPS that the employee is paid. You should enter 6 April in the first FPS if the car was available from that date.

If a car is made available after sending the last FPS for a tax year. You should use the first FPS of the new tax year and the ‘available from’ date should be completed with a date of 6 April.

To get the tax payable for the period of availability in the previous tax year you should recalculate the taxable amount and the tax due. Then send these with any amendment to taxable pay in an FPS or an Earlier Year Update (EYU).

Date car available to

Enter the last date that the car is made available. You can’t record a date later than 5 April in an FPS for the same tax year.

If a car is no longer made available after sending the last FPS for a tax year, there is no need to send an amended FPS for car data in the next tax year. An ‘available to’ date before 6 April would be rejected.

A month 1 FPS can’t be sent as an amendment for car data with 31 March. For example, if the last pay day is 20 March and the car was made unavailable at 31 March.

Payrolling taxable amounts must be amended for the last FPS in a tax year or included in an EYU to show the revised taxable amount. This is because the employee will have paid the wrong amount of tax based on the availability of the car to 31 March.

Cash equivalent or relevant amount

Enter the expected cash equivalent or the relevant amount when sending information for the first time in an FPS.

The relevant amount is the taxable figure where an employee gives up the right to salary to get a benefit instead, such as a company car.

Date free fuel provided

Enter a date of 6 April if free fuel is provided from the start of the tax year, otherwise enter a date during the tax year where you’ve agreed to provide free fuel.

Cash equivalent or earnings foregone for fuel

Enter the expected cash equivalent or amount of earnings foregone for fuel made available to an employee.

The amount foregone is the amount of earnings given up to get car fuel benefit instead.

Date free fuel withdrawn

Enter the date free fuel was withdrawn. If free fuel was withdrawn at the end of the previous tax year but isn’t provided in the new tax year, don’t complete this field.

Amendments and corrections

The headings below show how to correct or amend a submission.

Amendment indicator

This should be marked as a ‘yes’ if a correction is needed during the tax year for the following fields:

  • make and model of car
  • CO2 emissions
  • fuel type
  • car identifier
  • calculated price
  • date car available from
  • date car available to
  • cash equivalent or relevant amount
  • date free fuel provided
  • cash equivalent or the earnings foregone for fuel
  • date free fuel withdrawn

Then enter the revised details for one or more of the above fields on the next FPS in the tax year. If you only need to submit a change to car data but not pay and tax details you should:

  • leave the pay in period fields blank
  • include the latest year to date pay and tax details

If no payment of income is made in the next pay period, you only need to report the change of car data. For example, if the employee is paid irregularly.

If the wrong car data is discovered after you send the last FPS, you should send the correct details in the first FPS in the new tax year, if the car is still made available. The amendment indicator should not be used.

Corrections

Corrections to car data information should only be entered on the next FPS within the tax year. You can’t report car data amendments on an EYU.

Make and model of car

If you’ve entered the wrong description, send the correct information on your next FPS.

CO2

If you’ve entered the wrong CO2 figure you should select ‘yes’ in the amendment indicator and send the correct CO2 figure in your next FPS.

If you discover the wrong CO2 figure after the end of the tax year, make sure the first FPS for the new tax year shows the correct figure if the car is still payrolled.

Fuel type

If you’ve submitted the wrong fuel type letter, send the correct one in your next FPS and select ‘yes’ in the amendment indicator. If you’ve discovered the fuel type is wrong after the end of the tax year, make sure the first FPS for the new tax year shows the correct type if the car is still payrolled.

Car identifier

If you’ve realised an entry is wrong, submit the correct details in your next FPS and select ‘yes’ in the amendment indicator.

Calculated price

If the calculated price is wrong, select ‘yes’ in the amendment indicator and include the new price in the next FPS.

Date car available from

If the ‘available from’ date is wrong, select ‘yes’ in the amendment indicator and include the new date in the next FPS.

Date car available to

Where this date is later found to be wrong, select ‘yes’ in the amendment indicator and include the new date in the next FPS before the end of the tax year.

Cash equivalent or relevant amount

If the availability of a car ends or the cash equivalent or relevant amount is wrong, the cash equivalent or relevant amount should be changed in the next FPS and notified as an amendment.

Date free fuel provided

If the date reported is wrong an amendment should be sent and a revised date entered. If free fuel is withdrawn, that isn’t an amendment. You should complete the ‘date free fuel withdrawn’ field.

Cash equivalent or earnings foregone for fuel

This field should be amended if the cash equivalent or earnings foregone for the fuel are wrong, or the availability of fuel changes.

Date free fuel withdrawn

If the date you entered in a previous FPS in the same tax year was wrong, send the correction as an amendment.

Official Statistics: Child Benefit, Child Tax Credit (CTC) and Working Tax Credit (WTC) take-up rates 2015 to 2016

Child Benefit take-up rates measure the proportion of eligible children and young people who have Child Benefit claimed on their behalf. Tax credit take-up rates measure the proportion of eligible families who claim tax credits (the caseload take-up rate), as well as the proportion of available financial support which is claimed (the expenditure take-up rate).

In the case of tax credits, it also presents estimates for the number of entitled non-recipient families, and the amount of available expenditure which is unclaimed.

Collection: Personal tax credits statistics

Updated: Update to the Child Benefit, Child Tax Credit and Working Tax Credit Take-up rates publication

The publications include numbers benefiting from individual elements such as childcare and disability, average entitlements, and income band breakdowns.

Personal tax credits

Child Tax Credit (CTC) and Working Tax Credit (WTC) replaced Working Families’ Tax Credit, Disabled Person’s Tax Credit and Children’s Tax Credit in April 2003.

CTC brings together income related support for children and for qualifying young people aged 16-19 who are in full time non-advanced education or approved training into a single tax credit, payable to the main carer. Families can claim whether or not the adults are in work.

WTC provides in work support for people on low incomes, with or without children. A family will normally be eligible for WTC if it contains one of the following:

  • a single person who is responsible for a child or young person and works at least 16 hours a week
  • a couple who are responsible for a child or young person, and who jointly work 24 hours or more per week (NB one adult must be working at least 16 hours)
  • a person who is receiving or has recently received a qualifying sickness or disability related benefit and has a disability that puts them at a disadvantage of getting a job, and who works at least 16 hours per week
  • a person is aged 60 or over and works at least 16 hours per week

If none of the above applies, then a person will still be eligible for WTC if they are aged 25 and over and work 30 hours or more a week.

Tax credits are based on household circumstances and can be claimed jointly by members of a couple, or by singles. Entitlement is based on factors such as: age, income, hours worked, number and age of children, childcare costs and disabilities.

Child poverty statistics (national indicator 116) (now Children in low-income families local measure)

Pre-2011 statistics are available from the National Archives using the following link:

Bespoke analysis of tax credits data is possible although there may be a charge depending on the level of complexity and the resources required to produce. If you would like to discuss your requirements, to comment on the current publications, or for further information about the tax credits statistics please contact us.

Older statistics

Older published statistics are available from the National Archives at the following link:

Feedback form

HMRC is committed to improving the official statistics they publish. We want to encourage and promote user engagement, so we can improve the statistical outputs. HMRC would welcome any views you have by following the link to the feedback form below. We will undertake to review user comments on a quarterly basis and use this information to influence the development of our official statistics. HMRC will summarise and publish user comments at regular intervals.

Statistics for Working Families’ and Disabled Person’s Tax Credit

These are available from the national archives website using the links below:.

Detailed guide: What happens if you don't pay PAYE and National Insurance on time

Updated: The postal address for where to send grounds for appeal to has been updated.

What penalties are charged

HM Revenue and Customs (HMRC) charge late payment penalties on PAYE amounts that aren’t paid in full and on time.

These include:

  • monthly, quarterly or annual PAYE
  • student loan deductions
  • Construction Industry Scheme (CIS) deductions
  • Class 1 National Insurance contributions (NICs)
  • annual payments of employers’ Class 1A and Class 1B NICs
  • determinations made by HMRC where it appears that there may be further tax payable
  • decisions, for example about a person’s liability to pay NICs and the amount payable

How much you pay

Late monthly and quarterly PAYE payments

The first failure to pay on time doesn’t count as a default.

Number of defaults in a tax year Penalty percentage applied to the amount that is late in the relevant tax month (ignoring the first late payment in the tax year)
1 to 3 1%
4 to 6 2%
7 to 9 3%
10 or more 4%

Daily interest will continue to build up on all unpaid amounts from the due and payable date to the date of payment.

Additional penalties

You’ll be charged a late payment penalty if you pay less than is actually due.

If you still haven’t paid a monthly or quarterly payment in full after 6 months, you’ll be charged an additional penalty of 5% of the amounts unpaid.

A further penalty of 5% will be charged if you haven’t paid after 12 months.

These additional penalties apply even where only one payment in the tax year is late.

End of year adjustments

If you pay an adjustment after the end of the year under a special arrangement you won’t be charged late payment penalties, as long as you keep to the terms of the arrangement.

Examples of these are the ‘Intermediaries’ rules (often referred to as IR35) or a formal modified PAYE arrangement known as ‘Employment Procedures Appendix 6’.

Amounts due annually or occasionally

You may have to pay a penalty if you haven’t paid the full amount by the date known as the ‘penalty date’.

For payments such as Class 1A and Class 1B NICs, HMRC determinations and assessments, amendments or corrections to returns the ‘penalty date’ is 30 days after the due date. For these payments you may have to pay:

  • a 5% penalty if you haven’t paid the full amount within 30 days of the due date
  • an additional 5% penalty if you haven’t paid the full amount within 6 months of the due date
  • a further 5% penalty if you haven’t paid the full amount within 12 months of the due date

In most other cases, the penalty date is the day after the due date.

If you get a penalty

A notice will include what you owe, how to pay and what to do if you don’t agree with HMRC’s decision to charge you.

Pay the penalty within 30 days of getting the notice - you’ll be charged interest if you don’t.

You can appeal online against the late payment penalties for tax year 2015 to 2016 onwards.

In some cases, HMRC will accept and settle the appeal automatically.

These are some of the reasons you can give as grounds for appeal:

  • data on the returns was incorrect
  • death or bereavement
  • fire or flood or natural disaster
  • ill health
  • information technology difficulty
  • no longer have any employees
  • no payments to employees
  • paid on time
  • theft or crime
  • time to pay arrangement in place
  • other

You can also send your appeal in writing to:

DM PAYE Late Payment Penalties
HM Revenue and Customs
BX9 1EW

The Notice of Penalty Assessment will contain a ‘Unique ID’ for each penalty shown on the notice.

You must include the Unique ID to identify which penalty you wish to appeal against.

Guidance: Statutory market values for oil

Updated: The daily values for all category 1 crude oils for November 2017 have been added.

If you’re a participator in a UK oil field, you must use these defined market value rates if you dispose of:

  • crude oil
  • liquefied petroleum gases (LPGs)
  • condensate

Each taxable crude blend has a separate market value. There’s 2 types of crude oil for valuation purposes.

Don’t use these rates for arm’s length sales.

Category 1 oil

These are the crude oils valued using Price Reporting Agency data.

The crudes for category 1 are:

  • Brent
  • Ekofisk
  • Flotta
  • Forties
  • Statfjord

This publication shows category 1 values from 2014 to 2017. Earlier years are on the National Archives website.

Category 2 oil

All other blends (including LPGs and condensates) are classed as category 2.

Category 2 oils are valued using deal data supplied to the Large Business (LB) Oil and Gas Sector in Petroleum Revenue Tax Returns.

The valuation methods used are similar to the way each particular blend is sold at arm’s length, and are agreed with industry.

Guidance: Customs Handling of Import Export Freight: service availability and issues

Updated: The times of the planned downtime on Sunday 17 December have been changed.

Latest updates on the availability and any issues affecting the CHIEF online service.