HMRC’s June Employer Bulletin has provided a welcome respite from the endless coronavirus news. What key matters does it cover?

Short-term business visitors (STBV)

You need to contact HMRC to ask to set up a new Appendix 8 STBV special arrangement by 13 July 2020. If you don’t meet the deadline you cannot use the scheme for this tax year, and you will have to apply as a new customer. The deadline for the Appendix 4 return for the 2019/20 STBV scheme has been extended to 31 July 2020.

Withdrawal of stationery

HMRC has confirmed with effect from 1 August 2020 you will no longer be able to order blank P45s and P60s . These will need to be produced via commercial software. Employers who are exempt from using RTI are unaffected and can continue ordering stationery by phoning the HMRC orderline.

Off-payroll marker

You will have seen in your payroll software for 2020/21 that there is a new “off-payroll worker” marker. This is only to be used by public sector employers who have deemed employees that are having tax and NI on their invoices processed through the payroll (see Follow up for a link to the Employer Bulletin).

The marker should be set in payroll software in order to suppress any student loan start and stop notices being issued by HMRC. Student loan deductions for these individuals are handled via self-assessment.

Private sector employers should not be using this marker until April 2021, but if it’s been set in error against an actual employee, rather than a deemed employee, it should be removed on the next FPS.

Class 1A on P11Ds

The payment of Class 1A NI on benefits in kind reported on 2019/20 P11Ds must be with HMRC by 22 July 2020 – there is no relaxation on this deadline. To ensure that the payment is correctly allocated, your 13-character accounts office reference must be followed by the numbers 2013.

Public sector employers must now set the “off-payroll worker” marker in payroll software for deemed employees. Appendix 8 special arrangement requests must be made before 13 July.

The next step

June Employer Bulletin

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