Despite the current situation, payroll life has to go on and we are now in the start of a new tax year. In an attempt to ensure the consistent operation of PAYE, I have put together a list of the essential PAYE booklets, tables and leaflets. I also include some links to HMRC’s internal manuals. At the time of writing, these are the latest versions.

Gone are the days of paper booklets.  However, we often have ‘e-libraries’ of information, downloaded and stored for reference:

Income Tax

Note that the Calculator Method tables were discontinued from 2017/18 onwards.  There are also some in-depth manuals that are worth bookmarking:

National Insurance

Please keep an eye out for changes and updates to the CWG2 (and the new surprise to the payroll profession of updates that happen without telling us what has been updated!).  There is also the National Insurance Manual for in-depth reading about all things NICs.

Statutory Payments

There is no direct replacement to the booklets that we used to have on the statutory payments.  However, guidance can be found on the below links:

Statutory Sick Pay
  • SSP (Employer guide to pay)
  • SSP (linking tables)
  • Statutory Sick Pay: employee fitness to work (with Information on how to deal with Statutory Sick Pay for employees self-isolating due to coronavirus (COVID-19)
  • Claim back Statutory Sick Pay paid to employees due to coronavirus (COVID-19)

There is also the ‘Calculate your employee’s SSP’ tool and ‘Work out your employee’s Statutory Sick Pay’.

Statutory Maternity Pay
Statutory Adoption Pay
  • SAP and Leave (Employer guide)
  • Guidance ‘Statutory Adoption Pay: employee circumstances that affect payment’
  • Guidance ‘Statutory Adoption Pay: manually calculate your employee’s payments’

I cannot find the SAP (table of dates for employee entitlement).  However, the eligibility for payment rules are the same as SMP when it comes to the latest start date (i.e. 26 weeks into the Matching Week as opposed to 26 weeks into the Qualifying Week for SMP).  So, employers can use the SMP tables for 2020/21 and ‘adapt them’:

  • Where the SMP tables say ‘Qualifying Week’, replace this with ‘Matching Week’
  • Read across to the ‘latest start date for employment with you’ and the date quoted is the same as if it were SAP
Statutory Paternity Pay

I cannot find the SPP (adoption) table of dates for employee entitlement.  However, the eligibility for payment rules are the same as SPP (birth) when it comes to the latest start date (i.e. 26 weeks into the Matching Week as opposed to 26 weeks into the Qualifying Week for SPP (birth)).  So, employers can use the SPP (birth) tables for 2020/21 and ‘adapt them’:

  • Where the SPP (birth) tables say ‘Qualifying Week’, replace this with ‘Matching Week’
  • Read across to the ‘latest start date for employment with you’ and the date quoted is the same as if it were SPP (adoption)
Statutory Shared Parental Pay

The rules regarding entitlement to ShPP (in terms of service) mirror those for SMP – i.e. the employee must have been employed for 26 weeks up to and into the Qualifying Week or Matching Week for adoption.  Therefore, the above tables can be adapted.

Statutory Parental Bereavement Pay

This is a new statutory payment in Great Britain from 06 April 2020:

  • Guidance ‘Employee circumstances that affect payment of Statutory Parental Bereavement Pay’
  • Manually calculate your employee’s Statutory Parental Bereavement Pay
  • Tables with relevant weeks and start dates for Statutory Parental Bereavement Pay
  • Online claim form (for employees to give to employers)

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Note that HMRC’s use of the word ‘guidance’ can be translated as ‘basic guidance’ – it is no replacement at all for the specialist booklets that we used to have.  My starting place for in-depth guidance is to consult the Statutory Payments Manual though I accept that this is an acquired taste!

There is also a Maternity, adoption and paternity calculator (for calculating SMP, SAP and SPP) and National Insurance Contributions and Statutory Payments Toolkit.

Student Loans

The E17 ‘Collection of Student Loans’ booklet was discontinued from 06 April 2016.  Previous versions of the booklet are still available on the Gov.UK Website.

The Student Loans Manual is a good read.

Expenses and Benefits

Note that if a car has a CO2 emission of between 1 and 50g/km, the car’s zero emission mileage value must be reported via the updated P46(Car).

Remember that 2019/20 tax year is not finished until the P11Ds have gone in. The below will be useful in finishing the old tax year and working in the new:

  • Optional remuneration arrangements (480: Appendix 12)
  • P11D (pdf)
  • P11D (online)
  • P11D(b)
  • How to complete forms P11D and P11D(b)’
  • ‘No return of Class 1A National Insurance contributions’ (UK)
  • 480 (Expenses and Benefits) now a collection of documents rather than one pdf document
  • 490 (Employee travel)
  • CWG5 (Class 1A NICs on benefits in kind, termination payments and sporting testimonials 20 February 2020 version)
  • Expenses and Benefits Toolkit (2019/20 completion and 2020/21 record-keeping)
  • Company car tax appropriate percentages ready reckoner
  • Sending car data to HMRC: payrolling car benefit and car fuel benefit
  • Accommodation Working Sheet 1
  • Cars and Car Fuel Working Sheet 2
  • Cars and Car Fuel (OpRA) Working Sheet 2b
  • Vans Working Sheet 3
  • Loans Working Sheet 4
  • Rates and allowances: beneficial loan arrangements
  • Relocation Working Sheet 5
  • Mileage Working Sheet 6
Pensions

There is also the in-depth Pensions Tax Manual.

 

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