PAYE system improvements
HMRC are continuing to issue further upgrades to the new PAYE system which was introduced earlier this year. The latest upgrades will be taking place in November 2009 and April 2010. The new system is designed to ensure that there will be only one PAYE and national insurance record peremployee 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 the new system may be in upper case and without punctuation
- Calculations will not be issued to an agent where a person is acting in another capacity
- Some notices/statements have been sent to the wrong agents
- Married Couples Allowance (MCA) is not included in the code number
- Underpayments carried forward from previous years 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 the new system
- Incomplete starter and leaver information submitted online
- Unlinked reference numbers
Further information on these specific issues can be found at www.hmrc.gov.uk/agents/nps.htm#3