Employment tax updates: November 2017

Jackie Hall ACA CTA, partner at RSM on automatic enrolment requirements for new employers, salary sacrifice changes to company cars, personal credit card for employer PAYE penalties withdrawn

Personal credit card for employer PAYE penalties withdrawn

Employers will not be able to use personal credit cards to settle outstanding PAYE late payment penalties, PAYE settlement agreements or Construction Industry Scheme (CIS) late filing penalties from 13 January 2018 although it will continue to accept payments by company credit card or debit card, as well as Bacs.

All payments must include the 14 or 15 character payment reference that begins with X and is on the payslip. Note that payments may be delayed if the wrong reference is used.

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