The ROPS list is a must-read for all UK payroll and pensions professionals. It is updated twice-monthly on the 1st and the 15th of the month, though this will change if those dates fall on a weekend or Bank Holiday. The ROPS list contains details of all overseas pension schemes that have advised HMRC they want to be included on it. ‘Recognise’ indicates that HMRC recognise the overseas pension scheme as being one that is eligible to receive transfers of UK pension benefits.

Gone are the days of paper booklets. However, we often have ‘e-libraries’ of information, downloaded and stored for reference. Over the last few weeks and months, payroll guidance has trickled out, not all of which has been correct first time around. Therefore, at the start of tax year 2019/20, we have consolidated all of this and present an up-to-date library of links to all of the booklets and guidance that you should need to start the new tax year for download or bookmarking.

Ahead of the April Employer Bulletin, HMRC have asked a number of stakeholders to circulate communication about payrolls that may be paying early at Easter 2019.  This is all to do with the interaction of the payment date with Universal Credit