PAYE system improvements
HMRC have released a further update on the new PAYE system which was introduced at the end of 2009. The next system upgrade is scheduled for April 2010. The new National Insurance and PAYE Service (NPS) is intended to ensure that there will be only one PAYE and National Insurance record per employee no matter how many jobs, pensions and regions they are involved with.
HMRC are currently aware of the following ‘open’ issues which may affect tax agents and advisers:
- Reference numbers produced by NPS may be in upper case and without punctuation
- Calculations will not be issued to an agent where a person is acting in another capacity
- Married Couples Allowance (MCA) is not included in the code number
- Underpayments carried forward from previous years are omitted from NPS
- Repayments for earlier years – not issued automatically and no P800T issued
- State pension disappearing from code numbers
- Migration of benefit data to NPS
- Incomplete starter and leaver information submitted online
- Unlinked reference numbers