[UK] HMRC Manuals and Documents Updated

The Global Payroll Association attempts to bring to your attention the latest and most up to date HMRC manuals and documents produced.  Sometimes though, HMRC change or update these manuals and we want to highlight some recent changes so that you can ensure you have the links to the latest version (or can download the latest version).  We may have pointed these out before but want to ensure you have all the information in one news piece:

CA41 (NI Contributions for letters B and C).

This booklet for employers was updated on the 5^th of March 2019 but there is no explanation why.  The reason was that there was an error with the lower earnings limit (LEL) threshold and the primary threshold (PT) to upper earnings limit (UEL) threshold.  Please make sure you have the 5^th of March version and not the one that was published on the 19^th of February 2019.

CWG2

On the 7^th of March, the CWG2 “further guide to PAYE and NICs” was put on gov.uk with the message that it had been “updated”.  This means that it has been updated from the version that was first available on the 19^th of February 2019.

There is no guidance indicating exactly what has been updated!

The P9X

The P9X tells employers what tax codes to use for the new tax year and confirms the tax bands.  The version on the 8^th of February 2019 gave the Scottish bands and said that they were subject to approval.  The version on the 5^th of March 2019 just says that it is the “latest version” but we believe that the only change is that the part about approval of the Scottish bands has been removed.

Please make sure you have the 5^th of March version and not the one that was published on the 8^th of February 2019.

Starter Checklist

This has been subject to publication, withdrawal and republication over the last few weeks.  So we want to point out the latest versions as published on the 6^th of March 2019:

• The Starter Checklist
• The Expat Starter Checklist

Please make sure you are using this version for new starts in 2019/20 and not the version that was published on the 12^th of February 2019 and replaced with another version on the 21^st.

Employer Bulletin

The February 2019 Employer Bulletin was first made available on the 8^th of February 2019 but the links to the Starter Checklist were incorrect (as not was not on gov.uk at this time).  There were updates on the 12^th and the 27^th and then another on the 7^th of March 2019.  We don’t think that the Employer Bulletin has changed from the one published early in February just that the article about the Starter Checklists are now pointing to the right version.

The Global Payroll Association attempts to bring to your attention the latest and most up to date HMRC manuals and documents produced.  Sometimes though, HMRC change or update these manuals and we want to highlight some recent changes so that you can ensure you have the links to the latest version (or can download the latest version).  We may have pointed these out before but want to ensure you have all the information in one news piece:

CA41 (NI Contributions for letters B and C).

This booklet for employers was updated on the 5^th of March 2019 but there is no explanation why.  The reason was that there was an error with the lower earnings limit (LEL) threshold and the primary threshold (PT) to upper earnings limit (UEL) threshold.  Please make sure you have the 5^th of March version and not the one that was published on the 19^th of February 2019.

CWG2

On the 7^th of March, the CWG2 “further guide to PAYE and NICs” was put on gov.uk with the message that it had been “updated”.  This means that it has been updated from the version that was first available on the 19^th of February 2019.

There is no guidance indicating exactly what has been updated!

The P9X

The P9X tells employers what tax codes to use for the new tax year and confirms the tax bands.  The version on the 8^th of February 2019 gave the Scottish bands and said that they were subject to approval.  The version on the 5^th of March 2019 just says that it is the “latest version” but we believe that the only change is that the part about approval of the Scottish bands has been removed.

Please make sure you have the 5^th of March version and not the one that was published on the 8^th of February 2019.

Starter Checklist

This has been subject to publication, withdrawal and republication over the last few weeks.  So we want to point out the latest versions as published on the 6^th of March 2019:

• The Starter Checklist
• The Expat Starter Checklist

Please make sure you are using this version for new starts in 2019/20 and not the version that was published on the 12^th of February 2019 and replaced with another version on the 21^st.

Employer Bulletin

The February 2019 Employer Bulletin was first made available on the 8^th of February 2019 but the links to the Starter Checklist were incorrect (as not was not on gov.uk at this time).  There were updates on the 12^th and the 27^th and then another on the 7^th of March 2019.  We don’t think that the Employer Bulletin has changed from the one published early in February just that the article about the Starter Checklists are now pointing to the right version.