Reporting Employee Changes

There are rules that businesses must follow when they are reporting employee changes. These changes must be sent to HMRC using a Full Payment Submission (FPS). The FPS is a submission that you need to make to HMRC every time you pay your employees and must be submitted on or before the usual date you pay your employees. The information provided on an FPS helps HMRC ensure that they have the up-to-date information on your employees.

Additional information is requires on your FPS if:

  • it includes a new employee
  • an employee leaves
  • you start paying someone a workplace pensionEMPLOY
  • it’s the last report of the tax year
  • an employee changes their address

You may also need to tell HMRC if an employee:

  • becomes a director
  • reaches State Pension age
  • goes to work abroad
  • goes on jury service
  • dies
  • joints or leaves a contracted-out company pension
  • turns 16
  • is called up as a reservist
  • changes gender

 

Posted by Cassey Nixon on

17th September 2019

Categories

  • What is Capital Gains Tax incorporation relief?

    If you own a business as a sole trader or in a partnership, a Capital Gain will arise if your business is transferred into a company structure. The gain will be assessed by reference to the market value of the business assets, including goodwill, at the date of transfer. This could give rise to a […]

    Andrea L Richards | Accounts Navigator Associates Limited
  • New £20 note unveiled

    The Governor of the Bank of England, Mark Carney, has unveiled the design of the new £20 note which features the artist JMW Turner. The new note will be launched on 20 February 2020 and will join the current £5 and £10 notes in being printed on polymer, a thin flexible plastic. The new plastic […]

    Andrea L Richards | Accounts Navigator Associates Ltd