Employer's Bulletin Issue 12: September 2002

 

 

Contents

Welcome

Another varied range of news items for you in this issue of Employer's Bulletin. And to give you a better all-round picture of changes on the horizon that might affect you, our friends at the Small Business Service have joined us again and issued a new Employment Law Update.

In this Issue we look in more detail at the plans for encouraging employers to make fuller use of technology in their payroll operations. In particular, we explain the incentives which will be paid to small employers who make early arrangements to file electronically.

New rules are coming in from this autumn for parents who work. There are some important changes to maternity pay, and the arrival of paternity and adoption pay. Have a look at this article if you think it could apply to your workforce.

The tax credits changes also get a look in. We give more detail about some important changes to the system due next year.

I hope you find this issue useful. If you would like to comment on it please go to our website at www.inlandrevenue.gov.uk/employers/questionnaire.htm

Don Macarthur
Employer Programme Director

 

Work and Parents - Changes

A family affair

Major changes are on the way for Maternity Pay along with new rules for Paternity Pay, Adoption Pay and leave.

Further details are on the Internet but here are the main proposals.

Changes to Statutory Maternity Pay (SMP) and maternity leave

There are a number of changes that affect SMP and maternity leave. The major ones are an increase to the pay period from 18 to 26 weeks and an increase in the total length of maternity leave to up to one year for women whose babies are due on or after 6 April 2003.

There are also changes to the amount of SMP paid and notice periods.

Please note that a woman can choose to start her maternity leave and be paid SMP as early as 11 weeks before the baby is due. This is 19 January 2003 for babies due in the week beginning 6 April 2003.

New Statutory Paternity Pay (SPP) and paternity leave for parents of new-born babies

The new rights to 2 weeks SPP and paternity leave will help eligible employees to take time off to care for a child or support the mother in the first few weeks after birth.

Both SPP and paternity leave will be available to parents whether they are:

  • the biological father; or
  • the mother's partner or husband who is not the baby's biological father.

Employees could be entitled to SPP and paternity leave if their baby is due, or is born, on or after 6 April 2003.

The employee cannot start their paternity leave or be paid SPP before the baby is born.

Babies born early

A woman expecting a baby on or after 6 April 2003 could give birth prematurely as early as November 2002. If this affects your employee and you need to contact us for help in November 2002 please contact the Employers Helpline on 0845 7 143 143.

New Statutory Adoption Pay (SAP) and adoption leave

New SAP and adoption leave will be available to employees where they are adopting a child and the child starts living with them on or after 6 April 2003. SAP will be payable for 26 weeks and adoption leave will be available for up to one year in total - the same periods as the new SMP and maternity leave. If a couple are jointly adopting a child, one member of the couple may choose to have SAP and adoption leave, and the other to have SPP and paternity leave.

New Statutory Paternity Pay and paternity leave for parents adopting children

SPP and paternity leave will also be available to help employees to take time off to care for the child or support the adopter in the first few weeks after the child starts living with the adopter. Employees could be entitled to SPP and paternity leave if the child starts living with the adopter on or after 6 April 2003.

Both SPP and paternity leave will be available to parents whether they are:

  • jointly adopting the child as a couple; or
  • the adopter's partner or spouse but are not adopting the child themselves

Qualifying requirements apply to all rights.

Recovery/Funding

Employers will be able to recover SPP and SAP in the same way as SMP. The main recovery rate will remain at 92%. Any changes to the compensation rate will be announced later in the year.

Where an employer cannot recover SMP, SPP or SAP out of tax, NICs and student loan recovery which they deduct from their employees, they will be able to get funding from the Inland Revenue. Also see the article in Issue 3 of Employment Law Update.

Information and support

The rules are still being drawn up but you can read more about them by going to the Internet at www.inlandrevenue.gov.uk/employers/index.shtml.

The Department of Trade and Industry have guidance on maternity, paternity and adoption leave available on their website at www.dti.gov.uk/employment/index.html

Combined detailed guidance (Booklet E15) on the changes to SMP and the SPP scheme for parents of new-born babies should be available from the Employers Orderline by December 2002.

Detailed guidance (Booklet E16) on the SAP scheme and the SPP scheme for adoptive parents will be available from the Employers Orderline in January/February 2003.

Our Business Support Teams will also be available to help you in December 2002. See our article on Dail Lloyd, one of our Business Advisors, for information about our teams.

 

Employees from abroad

Employers often tell us about the complexities involved in dealing with the tax and National Insurance of people who come from abroad to work for them in the UK.

Our website gives a great deal of guidance on tax and National Insurance matters but it is scattered around various publications. The various bits of guidance are for employers, employees, Revenue staff and tax practitioners.

We're considering bringing together all this material, updating it where necessary and putting it in one place. We'll give you details in a future issue of Bulletin. For now, though, there is a list of the relevant guidance in the August edition of Tax Bulletin. To find the list on our website go to www.inlandrevenue.gov.uk/bulletins/index.htm

 

Sick pay and short-term contract workers

New rules beginning next month will mean that all employees will be treated exactly the same for Statutory Sick Pay (SSP) purposes regardless of their length of contract.

From 1 October all employees, including those with contracts of three months or less, may be entitled to SSP so long as they satisfy all the qualifying conditions. These can be found in the Statutory Sick Pay Manual for employers, CA30. Both the booklet CA30 and the form SSP1 are being amended to reflect these changes.

Or if you have any questions call the Employer's Helpline.

Tax boost for disabled employees

Employees with a disability who receive special equipment to carry out their jobs are now fully exempt from paying tax on it, even if it is used outside work.

In the past, if an employer helped to pay for equipment or services which were also used at home, there would have been the possibility of a tax charge on them. This would have applied, for instance, to non-NHS digital hearing aids or specially-adapted wheelchairs.

Now the rules have been changed so that these items have become fully exempt.

Don't forget - National Minimum Wage - new rates

The NMW rates go up from 1 October 2002 to:

  • £3.60 an hour for the development rate
  • £4.20 an hour for the main rate.

Full details were in Issue 11 of Employer's Bulletin.

 

Supporting payroll

Business advisor Dail Lloyd and her team of colleagues are on hand if you need help and advice on payroll matters.

Dail Lloyd has been working as a Business Advisor in Coventry for three years.

Part of the Business Support Team, Dail spends most of her week visiting customers at their business premises giving help and advice on payroll matters.

When Bulletin spoke to her she had just returned from visiting a newly established company who'd had an employee leave without any warning. They needed help with the process for notifying their local IR office and issuing all the relevant forms to them and the ex-employee. "It just took an hour or so and they were really grateful for my help." Dail explains "It makes me feel good to be able to help people and I can honestly say this is the most satisfying job I've ever had. I know this sounds less than humble, but it allows me to give the best of myself."

Individual requirements

Some of the other visits she was making in the week we spoke covered several diverse topics. For instance, Dail was going to visit two new businesses, one specialising in childminding and another as a foster carer. Dail was also going to visit the director of a brand new company running a courier service. Although each customer was new to business each had their own individual requirements.

During this same week, Dail was to make a return visit to a business who had got themselves in a bit of a mess completing the self employed section of their tax return. Dail explains "It's unusual to make more than one visit on the same topic but the proprietor had got in to a real muddle with his return. I'm going back to make sure he's completed it correctly this time."

Workshops

On average Dail will also run two workshops each week covering some of the fifteen different subjects currently available. "They normally run from 9.30am until 1pm" she says, "To begin with, I'll give an overview of the topic with slides. After coffee participants will carry out some practical exercises. Then we'll round off with a question and answer session. At the end of the workshop, customers are encouraged to complete an evaluation of the event. The feedback I get from customers is always positive. My aim is that by lunch time they will feel more able to fulfil their payroll duties and get things right first time."

Just ask

Some people are wary of asking for help from the Revenue. For whatever reason they feel there is a barrier that shouldn't be crossed. "I like to see their faces relax when they realise that we are human," says Dail "I'm always hearing people say to me "I wish I'd known about you earlier" which is such a compliment."

Once employers or payroll people have made that initial contact they'll often come back for more advice. Dail adds "When they call me up and ask for help I can sometimes talk them through the problem over the phone. Sometimes I may arrange a workshop for them or a visit if needed. It doesn't matter how many times someone calls me, I'm just glad to assist. It's my job."

Get in touch

Don't worry about contacting your local Business Support Team, they are willing and able to help. And you can arrange a visit at a place and time to suit you. So get in touch.

For details

 

Focus on transport - The road ahead

The new tax and NICs rules covering business travel are now in place. Here Bulletin takes a look at some of the details.

Approved Mileage Allowance Payments (AMAPs) and the NICs motoring expenses scheme

From 6 April 2002 there was a change in the tax rules covering payments you make to employees for using their own vehicle for business travel. Similar regulations for NICs were introduced and these also apply from April 2002.

Since then, you have been able to pay motoring expenses incurred by your employee for using their own vehicle for business travel, up to a statutory exempt amount, without tax and Class 1 NICs becoming due. The exempt amounts are calculated using the following rates:

 

Tax

NICs

Motor cars and vans

   

  • Up to 10,000 business miles

40p per mile

40p per mile

  • Over 10,000 business miles

25p per mile

40p per mile

Motor cycles

24p per mile

24p per mile

Cycles

20p per mile

20p per mile

On top of this, an employer may pay the driver up to an additional 5p per passenger for every business mile each passenger is carried. Both driver and passenger must be making business journeys and the extra payment must be made specifically for carrying the passenger. Payments within this limit are free of both tax and NICs.

These new arrangements were outlined in the Employer's Bulletin Issue 9 published in September 2001 and are described in booklet CWG2 (2002), Employer's Further guide to PAYE and NICs available from:

AMAP - FAQs

We've been asked a number of questions about AMAPs. Here are some of the most common ones.

Q. I do not pay my employees for all the business miles they travel. For example, I always deduct their normal home to office mileage from any claim they make, even if they do not come into the workplace. How do I calculate the amount I can pay them free of tax and NICs?

A. The new tax and NICs rules require employers to use all the business miles the employee actually travels when they calculate the amount that is exempt from tax and NICs.

For NICs, employers should remember that when they calculate the amount that is exempt from tax and NICs using all the business miles the employee actually travels, they can only use non-reimbursed miles which have been travelled since the last payment of motoring expenses was made. If employers do not include non-reimbursed miles when calculating the qualifying amount, as they make payments, they cannot carry the non-reimbursed miles forward to use in any subsequent calculation. For example;

An employee uses his own car for business journeys. His employer pays motoring expenses monthly with other earnings. The employer's practice is to pay all the business miles travelled except where the business journey is less than 10 miles. In August, the employee makes 10 journeys of 50 miles and 2 journeys of 8 miles. When the employer works out the qualifying amount in the August calculation the 2 x 8 miles should be included in the calculation then. If the employer doesn't include those miles in that calculation, they cannot be added to the September, or any later, calculation. Nor can the employer re-open the August calculation at a later date.

Q. If I pay my employee at 50p per mile whether or not any passengers are carried, can I include the passenger payments exemption when I calculate how much I can pay free of tax and NICs?

A. No. Only payments made specifically because passengers have been carried are exempt from tax and NICs as passenger payments.

Q. One of my employees uses more than one private car for business purposes, both of which are paid at different rates. How do I calculate any taxable profit and additional earnings that are liable for NICs?

A.

  • For tax purposes the employer should
    • Calculate the total amount paid in respect of both cars
    • Calculate the tax free amount by multiplying all the business miles travelled (including any non-reimbursed miles) up to 10,000 miles at 40p and any further miles at 25p.
    • Deduct the tax free amount from the amount paid and report any excess on the P11D, which will be chargeable to tax.
  • For NICs purposes the employer should
    • Calculate the total amount paid in the earnings period in respect of both cars
    • Calculate the NICs-free amount in the earnings period, by multiplying all the business miles being reimbursed (and any miles which will not be reimbursed) at 40p per mile.
    • Deduct the NICs free amount from the amount paid and add any excess to other earnings in the same earnings period. Calculate and pay NICs through the payroll in the normal way.

Company Car Benefits

CO2 figures and cars registered before 1 January 1998

We have had a number of queries about this. Car benefit for vehicles first registered before 1 January 1998 is based on the engine size, regardless of whether the car manufacturer (and therefore SMMT (Society of Motor Manufacturers and Traders)) is able to supply an `official' CO2 figure for the car.

Diesel cars meeting the Euro IV Standard

A number of employers have contacted us about low emission diesel cars. Diesel cars that meet a European Community standard for cleaner cars called Euro IV will avoid the 3% diesel supplement under the new system. No diesel cars meeting this standard are currently on sale in the UK, and none are anticipated until 2003 at the earliest.

But you may provide an imported car, which has an accompanying statement of conformity confirming that the vehicle does meet the relevant standard (this fact is not currently recognised on the Vehicle Registration Document). Where you do provide a diesel car which meets the Euro IV Standard you will need to note fuel type `L' on part 2 of the form P46(Car)(New).

Advisory fuel only rates for LPG cars

Earlier this year we published guidelines on fuel-only mileage rates for company cars. We have now added details for LPG fuel. You can find details on the web at /cars/fuel_company_cars.htm

Van Benefit Charge

The tax and Class 1A NICs treatment of the private use of vans provided by employers is going to be reviewed. The review will consider what the levels of benefit chargeable to tax and liable for Class 1A NICs should be in a number of different situations.

There is currently, for example, confusion over the status of certain vehicles for tax purposes. These vehicles are normally described as "double cab pick-ups".

As an interim measure, for the 2002-03 tax year, when deciding whether double cab pick-ups count as cars or vans, the Revenue will work in line with the definitions used by Customs & Excise for VAT purposes. The position earlier tax years remains unchanged.

..and finally

From April 2002, an employer can provide up to six free breakfasts per year to each employee who uses a cycle to travel to work on designated 'cycle to work' days. These will be entirely tax and NICs free. Encourage your staff to try cycling to work - it eases congestion and helps the environment.

 

Employer Payslip Booklets - A thing of the past?

Fed up with going out to the bank in the rain to pay us your PAYE and NICs? Hunting for your payslip booklets every time? There are more secure and convenient ways you can do this without having to leave your office. This includes the Internet, telephone banking and BACS Direct Credit.

You can find more information on our website at www.inlandrevenue.gov.uk/howtopay

The website pages tell you everything you need to know to make payment electronically and what to do to stop payslip booklet issue for future years.

Or call one of our Accounts Offices to talk it over

Cumbernauld 01236 783717

Shipley 01274 539328

Please remember - you need a payslip booklet to pay at a Bank or Post Office counter or if you continue to post us a cheque.

 

EmployerTalk 2002 - Your last chance to talk to us face to face this year

Our last EmployerTalk event this year will be on 1 October 2002 at the East Midlands Conference Centre in Nottingham. This may be too late for some of you because we are mailing out your Bulletin very close to this date. Don't worry though, they'll be more dates next year.

If you would like to attend the Nottingham event please call:

Lisa Hall 0115 9741365

Susan Birchnall 0115 9741390

Places are limited because of the size of the venue so get in touch as soon as possible. You need an invite to get in so please make sure you call in advance.

The EmployerTalk Event is an opportunity for you to:

  • hear key speakers from the Revenue, who deal with employers, talk about the Employer Programme and the work it is doing, electronic business and general payroll matters
  • speak to specialists from the Revenue about particular difficulties
  • get up to date advice and information on topical matters
  • talk to staff from the Employers Programme, Payroll Standards and your local Business Support Teams, to name but a few
  • gain help in using the Employers CD ROM and the Employers website.

News of EmployerTalk 2003

As we go to press, arrangements are being made for events to take place in 2003. The first will be on 25 February in Birmingham at the National Motorcycle Museum. The next one will take place on 27 February at the Wembley Conference Centre.

Full details on these first EmployerTalks will be announced on our website in December. Go to www.Inlandrevenue.gov.uk and click on Employers.

We'll give you more dates and details in the next issue of Employer's Bulletin.

 

Match and trace - New database will hold employee details

The Revenue is introducing a new database - in October 2002 - to hold employee details (like names and addresses).

"This new database is good news for employers," says Andrew Hill, who is helping to bring the new system in. "We'll be able to match and trace records much more quickly and reliably when employees change jobs. It'll also help us to bring in new tax credits. "

The preparation work for the new database includes bringing up to date the records of employees that the Revenue already holds.

Andrew says: "If an employee doesn't have a NINO, or our staff can't confirm it, we'll allocate a temporary number until we can do so. We don't expect there'll be a lot of these."

And he explains: "The temporary number has two numbers, then a letter, then five numbers (for example, 12D34567). When we are able to confirm the NINO, these numbers will help us to make sure that the right details go with that NINO."

This was meant to be an internal process. However we discovered at the end of August that we had sent forms P46-5s to employers by mistake telling them about these new numbers. We corrected the mistake on the day of discovering it.

Andrew says: "We're very sorry about this. Employers can ignore the notices. However, if employers have already used the new numbers (for example, they use a manual payroll or have software that can accept the temporary reference), we can confirm that our internal processes are able to handle them. They can continue to use these new numbers."

Our intention was, and remains, to consult with employer representative bodies and software houses on any changes that may be required. We don't expect that these changes will take effect before the 2004/05 returns.

Andrew adds: "Some employees may notice the change as we contact them in the course of day-to-day business. If your employees ask you about this, please tell them that the contents of their tax and National Insurance records aren't affected.

"If your employees still have concerns, please ask them to contact their local Inland Revenue office (quoting the temporary number). You can also find out more from yours."

Temporary dip in new employee service

The processing of new employee forms P45(3) and P46 was deferred for nine days last August. This was necessary to protect employee details whilst we're preparing for the new database. We're sorry for any inconvenience caused.

For Electronic Data Interchange (EDI) users, the temporary processing embargo also applied to P45(1)s because the speed of EDI transactions meant that we had to be particularly careful about the order in which starting and leaving details were processed.

You may be noticing a temporary dip in our coding notifications. Employees affected may have emergency code, BR, or an incorrect code operated for slightly longer than normal. We're catching up as quickly as we can.

 

Tax Credits

Awarding times

The Tax Credit Office will soon begin processing Child Tax Credit and Working Tax Credit claims in preparation for the awards to be made from 6 April 2003.

Looking ahead to April 2003

Two new tax credits, Child Tax Credit and Working Tax Credit, will replace WFTC and DPTC and the Children's Tax Credit from April 2003. Claim packs for Child Tax Credit and Working Tax Credit are being sent to people currently receiving WFTC/DPTC and Children's Tax Credit so that they can make a claim in good time for payments to start next April.

The Inland Revenue will pay Child Tax Credit (and the child care element of Working Tax Credit) directly to the person mainly responsible for caring for the children. The other elements of Working Tax Credit will be paid through the payroll.

Preparing for the new system

The payroll arrangements for Working Tax Credit will broadly be the same as the current arrangements for WFTC/DPTC. But there will be a number of changes to the system that you will need to know about. We're publishing the full guidance in a booklet this coming November. You can pre-order a copy by calling the Employer's Orderline on 0845 7 646 646.

We'll begin sending notices to employers in March 2003 asking them to start paying Working Tax Credit to their employees with their pay. The earliest date on which you could have to start paying Working Tax Credit to an employee is 18 May 2003.

Information - Help on hand for the current tax credits

If your employees have questions about their current tax credits, please ask them to call
Working Families' Tax Credit

Helpline - O845 609 5000
Textphone - 0845 606 6668

Disabled Person's Tax Credit

Helpline - 0845 605 5858
Textphone - 0845 608 8844

Northern Ireland - both tax credits
Helpline - 0845 609 7000
Textphone - 0845 607 6078

Information - Help on hand for the new tax credits

From November our Business Support Teams will be able to make visits to help you understand the new tax credits system. They'll begin running workshops in January 2003. To find out more please contact the Employer's Helpline on 0845 7 143 143 or log on at www.inlandrevenue.gov.uk/bst/index.htm.

If your employees approach you with questions about their possible entitlement to the new tax credits, or if they want help completing the claim form, please ask them to call the appropriate tax credits Helpline

  • Great Britain 0845 300 3900 (phone) or 0845 300 3909 (textphone)
  • Northern Ireland 0845 603 2000 (phone) or 0845 607 6078 (textphone).

The current tax credit rules

What to do if your business is changing hands

  • If you have a business that is about to be taken over by a different employer with a different PAYE scheme, make sure that, before your business changes hands, you give a TC02 (Certificate of Payments) to each employee to whom you have been paying tax credit.
  • If you have just taken over a business, and the previous employer has not issued TC02s to the employees you have taken over, please contact the Tax Credit Office. Please do not pay tax credit to these employees unless Tax Credit Office has told you to do so.

Following the transfer of the business the Tax Credit Office will pay the tax credit direct to the employee for the remainder of the award period.

 

Review of Payroll Services Update

Electronic filing - what will it mean?

In the last issue of the Bulletin we set out some of the e-business details announced by the Chancellor in his Budget speech. The government wants to encourage all employers to take advantage of new technology in their businesses generally.

As a first step employers will be required to file their end of year PAYE returns electronically. However there are many more electronic tax-related services available to employers. Details of these can be found on the Inland Revenue website.

The e-payroll timetable

  • Employers with more than 249 employees - 2004-05 End of Year
  • Employers with between 50 and 249 employees - 2005-06 End of Year
  • Employers with fewer than 50 employees - 2009-10 End of Year.

The incentives

In addition, small employers (that's those with fewer than 50 employees) will receive year-on-year incentive payments if they file electronically before these dates.

End of Year

2004-05

2005-06

2006-07

2007-08

2008-09

Incentive £

250

250

150

100

75

We will provide support to employers and other to help make the move over to e-filing. Once the initial arrangements have been made it will be a straightforward process to stay on board.

Employers can use the services of an intermediary if they choose not to file electronically themselves. For instance a payroll bureau or an agent.

Employers will be required to submit their end of year return by either Electronic Data Interchange (EDI) or by the Internet service for PAYE. This means that the current arrangements for sending information by magnetic media will cease to be an option under e-filing requirements. If you have any concerns about this please talk to our Electronic Business Helpdesk (see information box for contact details).

The information submitted will need to meet a minimum standard of accuracy. We'll give you more details about this later, following discussions with software providers.

Things to consider

The action that you will need to take depends on your current arrangements. For example

  • whether or not you already use software
  • how many employees you have,
  • whether you use the services of a bureau or agent etc.

Whatever category you fall into you need to start thinking about your options now.

What the Inland Revenue is going to do

Over the coming months we will be supporting employers in making the move to e-business. We will be talking to employers, software developers and intermediaries about the best way of introducing these changes.

In the meantime, we are interested in hearing the views of employers and others about the proposals. If you would like to be part of the consultation or if you want to send comments, contact Ian Atkin at ian.atkin@ir.gsi.gov.uk
or

Inland Revenue Business Services,
4th Floor,
South West Wing,
Bush House,
Strand,
London
WC2B 4RD.

Other `Carter' recommendations

As well as the electronic filing initiative covered above, the Review of Payroll Services (see Issue 10 of Employer's Bulletin) made recommendations on other areas of the Inland Revenue's business such as

  • improving support and guidance
  • reviewing policy
  • how we conduct compliance visits.

Work is continuing on these and other recommendations and we will tell you more about them, and how they will be put into action, in future issues of the Bulletin.

More information

You can find more information about EDI, the Internet service and all the other services available on the Inland Revenue Website at www.inlandrevenue.gov.uk/ebu/emp_index.htm

Help is also available from the Electronic Business Helpdesk. You can contact the Helpdesk on 0845 60 55 999 or by email at helpdesk@ir-efile.gov.uk

The helpdesk is available weekdays between 8am and 10pm and weekends between 10am and 6pm.

The Inland Revenue currently accredits software that is capable of satisfying all our requirements under the Inland Revenue Payroll Standard Scheme. More information can be found on the website.

Correction

In the last issue, on page 10, there was a Budget article about code and tax table changes. In the opening paragraph, we mentioned `week 11/month 2' - we meant to say `week 11/month 3'.

Sorry for the confusion.

 

Helpline and Orderline numbers

Helpline (for telephone advice) Orderline (to order your forms and guidance)

Calls may be monitored for quality control and training purposes

General payroll matters - for example PAYE, NICs and tax credits

New employers

Helpline 0845 60 70 143

Mon-Fri 8am-8pm

Sat-Sun 8am-5pm

Textphone 0845 602 1380 (for employers who are deaf or hard of hearing)

More experienced employers

Helpline 0845 7 143 143

Mon-Fri 8am-8pm

Sat-Sun 8am-5pm

Textphone 0845 602 1380 (for employers who are deaf or hard of hearing)

Orderline for all employers

Orderline 0845 7 646 646

Mon-Fri 8am-8pm

Saturday 10am-1pm

Fax 0870 2 406 406 (Please use your Fax Order Form)

Website www.inlandrevenue.gov.uk/employers/emp-form.htm

Most of the forms you'll need can be downloaded from the Employer's CD-ROM

Construction Industry Scheme (CIS)

Contractors

Helpline 0845 7 33 55 88

Mon-Fri8.30am-8pm

Sat-Sun 9am-5pm

Orderline 0845 3000 551 7 days a week 8am-10pm

Subcontractors

Helpline 0845 3000 581 7 days a week 8am-8pm

Orderline0845 3000 551 7 days a week 8am-10pm

NICs - special topics

Contracted-out Employments Group (COEG)

Helpline & Orderline 0845 9 150 150 Mon-Fri 8am-5pm

International Services

Helpline & Orderline 0845 9 154 811 Mon-Fri 8am-5pm

National Minimum Wage (NMW)

Helpline 0845 6000 678 Mon-Fri 8am-6pm

Orderline 0845 845 0360 7 days a week 8am-10pm

Other helplines

Electronic Business Unit*

Helpline 0845 60 55 999

Mon-Fri 8am-10pm

Sat-Sun 10am-6pm

e-mail:helpdesk@ir-efile.gov.uk

* including technical support for the Employer's CD-ROM

Payroll Standard

Helpline 0845 915 9146 Mon-Fri 9am-4pm

Stakeholder Pensions

Helpline 0845 7143 143

Mon-Fri 8am-8pm

Sat-Sun 8am-5pm

Accounts Office Shipley 01274 530750

Accounts Office Cumbernauld 01236 736121

To find the number of your local Inland Revenue office, look in the phone book under 'lnland Revenue'.

   
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