Lay-offs and short-time working ‘Guarantee Pay’ and ‘Lay-off pay’ are payments that employees may be entitled to during periods of short time working. Please see the GOV.UK guide on Lay-offs and short-time working for details of eligibility and amounts. This type of pay cannot be reclaimed by the employer, and as such there is no specific…
Working from home – Payroll Manager This guide is designed to help if you normally use Payroll Manager at work, but temporarily need to operate the payroll from home. How Payroll Manager works There are two main aspects to using Payroll Manager to process your payroll – i.e. the payroll software and the payroll data…
Statutory Parental Bereavement Pay (SPBP) The Government introduced a new entitlement to Parental Bereavement Leave and Pay (SPBP) in April 2020. This provides parents who lose a child or suffer a stillbirth with an employment right to take two weeks off work. Eligible employees are entitled to two weeks’ statutory pay. There are a number…
Redundancy and Termination payments This guide shows how to enter redundancy / termination payments (i.e. payments made when an employee’s employment is terminated) into Payroll Manager. It does NOT cover ‘Payments in Lieu of Notice (PILONs)’, which are treated the same as any other pay (i.e they are subject to tax and NIC). HMRC rules…
Shared Parental Pay (ShPP) Overview Employees may be able to get Shared Parental Leave (SPL) and Statutory Shared Parental Pay (ShPP) if they’ve had a baby or adopted a child. Employees can start SPL if they’re eligible and they or their partner end their maternity or adoption leave or pay early. The remaining leave will be…
State Pension Age The State Pension age is the earliest age that an individual can start receiving their State Pension, and is worked out based on the date of birth. If an employee chooses to continue to work after reaching their State Pension Age then their subsequent earnings are not liable to employee National Insurance…
Payroll corrections for tax years 2019-20 and earlier It is not possible to send amended FPS returns for tax years 2019-20 or earlier and instead you must file an ‘Earlier Year Update (EYU)‘ using HMRC own ‘Basic PAYE Tools’ software instead. Details of how to submit an EYU can be found on HMRC website (below)…
VAT: Domestic reverse charge for building and construction services Overview The domestic reverse charge (referred to as the reverse charge) is a major change to the way VAT is collected in the building and construction industry. It comes into effect on 1 March 2021 and means the customer receiving the service will have to pay…
PAYE Accounts Office Reference number The employer’s PAYE Accounts Office Reference number is a unique, 13 character code displayed on the vast majority of communications received from HMRC. Accounts office reference numbers all have the same strict format: The three digit number of your tax office (e.g. 123) Two alpha characters (e.g. PA) Eight numeric…
MTD for VAT – problems and errors Since Making Tax Digital (MTD) for VAT was introduced in April 2019 many Money Manager 7 users have been successfully filing their VAT returns using the new system. We have a separate Making Tax Digital for VAT guide which shows you how to set up Money Manager and…
