Way2Paye

 Nanny Payroll made easy

01604 743346


Friendly and Professional Payroll Services

05/11/2020 update to the Job Retention Scheme

On 5th November the Chancellor has announced that CJRS will be extended until the end of March 2021 for all parts of the UK. For claim periods running to 31 January 2021, the UK Government will pay 80% of employees' usual wages for hours not worked, up to a cap of £2,500 per month. The UK Government will review the policy in January to decide whether economic circumstances are improving enough to ask employers to contribute more.

It was also confirmed that the Job Retention Bonus will no longer be paid in February 2021, as CJRS will be available at that time. An alternative retention incentive will be put in place at the appropriate time.

What you need to do now
If you intend to claim under the CJRS, please look at information published on how you can check if you're eligible to claim, and what you need to agree with your employees. You can find this on GOV.UK by searching 'Extension to the Coronavirus Job Retention Scheme'.

This latest information applies for CJRS claim periods from 1 November 2020. The final date for claims for the period up to 31 October is still 30 November 2020.
The full guidance for claims from November onwards, including more information on how to calculate a claim, will be published on GOV.UK on Tuesday 11th November 2020. Claims can be made from 11 November 2020.



02/11/2020 update to the Job Retention Scheme

Information received from HMRC 02/11/2020
In light of the increased restrictions needed to curb the coronavirus pandemic, the UK government is introducing additional economic measures to support you and your employees.
Latest changes that may impact you
The Coronavirus Job Retention Scheme (CJRS), which was due to end on 31 October, will now be extended, with the UK government paying 80% of wages for the hours furloughed employees do not work, up to a cap of £2,500 for periods from 1 November.
You will need to pay all employer National Insurance Contributions (NICs) and pension contributions. You can choose to top up your furloughed employees' wages beyond the 80% paid by the UK government for hours not worked, but you are not required to do so.
There will be no gap in support between the previously announced end date of CJRS and this extension.
For more information, go to GOV.UK and search 'furlough scheme extended'.
How will it work?
You will have flexibility to ask your employees to work on a part-time basis and furlough them for the rest of their usual working hours or furlough them full-time. You will have to cover their wages for any hours they work as well as all employer National Insurance and employer pension contributions.
You will be able to claim either shortly before, during or after running your payroll. There will be a short period initially when the online claims service will be closed while we update the system, and you will be able to claim in arrears for that period.
Further details will be provided in the next few days. Please do not call us for more information in the meantime.
How to check if your employees are eligible
You can claim for employees who were on your PAYE payroll on 30 October 2020. You must have made a PAYE Real Time Information (RTI) submission to HMRC between 20 March 2020 and 30 October 2020, notifying a payment of earnings for that employee.
If employees were on your payroll on 23 September 2020 (i.e. notified to HMRC on an RTI submission on or before 23 September) and were made redundant or stopped working for you afterwards, they can also qualify for the scheme if you re-employ them.
Neither you nor your employee needs to have previously used the CJRS. Further details on eligibility will be provided in the next few days.
What you need to do now
• Check if your employees are eligible for the scheme, based on the information above.
• Agree working hours with your employees, so they know if they are furloughed fully or part-time during November.
• Keep the records that support the amount of CJRS grant you claim, in case HMRC need to check it. You can view, print or download copies of your previously submitted claims by logging onto your CJRS service on GOV.UK.
Job Support Scheme
The new Job Support Scheme, which was due to start on Sunday 1 November, has now been postponed.



IMPORTANT INFORMATION ABOUT KEY DATES FOR THE CORONAVIRUS JOB RETENTION SCHEME (CJRS)

ACTIONS YOU MIGHT NEED TO TAKE
KEY DATES
Submit your CJRS claim for periods ending on or before 30th June 2020 by 31st July 2020. This is the last date you can make those claims. You need to have made a claim at any point on or before 31st July to be able to make a claim for future months.

From 1st August 2020 the scheme will no longer fund employers' National Insurance (NI) and pensions contributions for furloughed employees. You will have to make these payments from your own resources.

From 1st September 2020 you will have to start contributing to the wages of your furloughed employees. Grants will be for 70% of usual wages in September and 60% in October, but furloughed employees will continue to be entitled to receive at least 80% of their usual wages. You will have to make up the difference from your own resources.

THE JOB RETENTION BONUS
A one-off payment of £1,000 to employers who have claimed under CJRS for each furloughed employee who remains continuously employed until at least 31st January 2021.

More information about this scheme will be available on 31st July.

For further details please click here



Changes to the Coronavirus Job Retention Scheme

This guidance page was updated on 12 June to include details on how the scheme will change from 1 July.

The first time you will be able to make claims for days in July will be 1 July, you cannot claim for periods in July before this point.

31 July is the last day that you can submit claims for periods ending on or before 30 June.

The Coronavirus Job Retention Scheme will close on 31 October 2020.

From 1 July, employers can bring furloughed employees back to work for any amount of time and any shift pattern, while still being able to claim CJRS grant for the hours not worked.

Find out more at the government website via the link below

https://www.gov.uk/government/publications/changes-to-the-coronavirus-job-retention-scheme/changes-to-the-coronavirus-job-retention-scheme



Way2paye clients please visit the Member’s pages

Way2paye Clients please visit the member's pages and see
Coronavirus (COVID-19) March - April
Furloughed workers and the Example letter to Furlough Employee/Nanny
We hope these help you in this difficult situation.



Example letter to Furlough Emplyee/Nanny

An example letter to Furlough your employee/nanny is now available for members in the members area.

https://way2paye.co.uk/1/1585834565/GUIDE_-_EXAMPLE_LETTER_TO_FURLOUGH_EMPLOYEE_NANNY.html



Coronavirus Job Retention Scheme update 31/03/2020

Way2paye are pleased to announce that we received notification today from a Member of Parliament to say that Employers/Parents of Employees/Nannies and Domestic Staff on a PAYE Scheme will be included in the Coronavirus Job Retention Scheme.



April 2020 Quarterly payment is now due

April 2020 Quarterly payment is now due
Please pay on time to avoid penalties.

HM Revenue & Customs (HMRC) recommends that you now make all of your PAYE payments electronically.

How to pay HM Revenue & Customs

You can pay by debit card over the internet visit https://www.tax.service.gov.uk/pay-online/epaye and follow the guidance. This is the most secure and efficient way to pay HMRC.

Direct payment
Via internet or telephone banking - Please find the details below required for your bank:

Accounts Office Cumbernauld
Payment Amount - As appropriate
Account Name - AO Cumbernauld
Account Number - 12001039
Sort Code - 08 32 10
Accounts Office Reference - Your unique number followed by 2012

Accounts Office Shipley
Payment Amount - As appropriate
Account Name - AO Shipley
Account Number - 12001039
Sort Code - 08 32 10
Accounts Office Reference - Your unique number followed by 2012


BY Post


If you wish to pay by post Please send the P32 and add
your address
your telephone number
your Accounts Office reference number

and make your cheque payable to 'HM Revenue & Customs Only'
Followed by your accounts office reference number this is on your membership letter

Please note if you cannot pay due to the Coronavirus Please telephone HMRC on 0800 0159 559



Furloughed for Nanny Payroll

Please find below details that we know about Furloughed Workers:

Under the Coronavirus Job Retention Scheme HMRC will reimburse employers 80% of furloughed workers wage costs, up to a cap of £2,500 per month.
Please note that it is up to employers if they choose to top up the salary so that the employees obtain their full salary during the period of lay off.

Oxford English dictionary defines ‘furloughed' as "(of a worker) laid off, especially temporarily". In designating the employees as furloughed workers the employer is laying them off, i.e. sending them home as there is no work, for a period whilst retaining them as employees.

If an Employer/Parent intends to use the scheme, they will need to discuss with the relevant Employee/Nanny that they will be reclassified. This change remains subject to employment law and depending on the employment contract, may be subject to negotiation.

The Employee/Nanny must be kept on the payroll rather than being taken off, but will no longer work for the Employer/Parent.

A HMRC online portal will be set up, which will require further information on Employees that have been furloughed - more detail on this will be released from the government in due course.

'The advantages of the above scheme as we see it, is that it allows Employees to keep their jobs. They are not being made redundant. Employers that are now under temporary pressure can claim a grant to cover their Employees' wages which they will need until the coronavirus crisis passes, but are currently unable to provide work for.'

Way2paye cannot guarantee that you will be eligible for this payment. Unfortunately you are not eligible for the Employment Allowance Scheme (EAS) that HM Revenue and Customs (HMRC) currently offer for Business, Small Employers, Charities and Care or Support workers. If you employ someone for personal, household or domestic work (like a nanny or gardener) unfortunately you are exempt from the EAS scheme.
We hope that they will not exclude you from the 80% reimbursement for the job retention scheme, however as nothing is clear we want you to be aware that it could be a direct cost to you.

You must decide if you wish to use this scheme and absorb the cost until a claim may possibly be made for you. Way2paye will claim it for you if we can, however this has not been confirmed or officially legal yet . We are waiting for advice from the Government to see if we can.

An extremely difficult discussion to make unfortunately. Thinking of you and wishing you and your families all the best over these very difficult weeks ahead.



Coronavirus (COVID 19) - Updated 23/03/2020

Update Coronavirus (COVID 19)
Unfortunately the Coronavirus (COVID 19) situation/guidance is changing daily. (Last updated 23rd March 2020)

The Government announced on Friday 20th March 2020 that a grant of up to 80% of wages to a maximum of £2500.00 per month would be available to people who are at risk of losing their jobs. (Job retention scheme)
To date it is unclear if this will apply to Employers of Nannies or Domestic Staff.
Please see the exact wording published on the government website https://www.gov.uk/government/speeches/the-chancellor-rishi-sunak-provides-an-updated-statement-on-coronavirus
Way2paye are working tirelessly to find the answers to all your questions. The government, although working hard to support us still need to be clear on how they will support our sector.

Please see guidance below known to date:

• If your Employee/Nanny self-isolates due to having symptoms of the Coronavirus (COVID 19) they may be entitled to 2 weeks statutory sick pay from day one instead of the usual day four (this is currently £94.25 per week, for a maximum of 28 weeks). Way2paye should be able to claim two weeks back for Clients, however details how to claim are still to be confirmed.

• If your Employee/Nanny cannot work due to their own childcare needs payments are at your discretion, good will practice is to pay as usual.

• Likewise if you or a member of your family have to self-isolate due to the Coronavirus (COVID 19) you must pay your Employee/Nanny as usual and ask them not to come to work.


Further details on the Coronavirus (COVID 19) can be found at https://www.gov.uk

HMRC have a dedicated help line for small employers due to the Coronavirus (COVID 19) regarding any concerns about paying tax liabilities. 0800 0159 559


Please notify us immediately if you have any changes to your payroll this month.


We hope that the above information helps in this unfortunate situation that everyone is experiencing. Please Stay Safe!



Update Coronavirus (COVID 19)

Unfortunately the Coronavirus (COVID 19) situation/guidance is changing daily. (Last updated 19 March 2020)

Please see guidance below:

• If your Employee/Nanny self-isolates due to having symptoms of the Coronavirus (COVID 19) they may be entitled to 2 weeks statutory sick pay from day one instead of the usual day four (this is currently £94.25 per week, for a maximum of 28 weeks). Way2paye should be able to claim two weeks back for Clients, however details how to claim are still to be confirmed.

• If your Employee/Nanny cannot work due to their own childcare needs payments are at your discretion, good will practice is to pay as usual.

• Likewise if you or a member of your family have to self-isolate due to the Coronavirus (COVID 19) you must pay your Employee/Nanny as usual and ask them not to come to work.


Further details on the Coronavirus (COVID 19) can be found at https://www.gov.uk

HMRC have a dedicated help line for small employers due to the Coronavirus (COVID 19) regarding any concerns about paying tax liabilities. 0800 0159 559


Please notify us immediately if you have any changes to your payroll this month.


We hope that the above information helps in this unfortunate situation that everyone is experiencing. Please Stay Safe!



January 2020 Quarterly payment is now due

January 2020 Quarterly payment is now due
Please pay on time to avoid penalties.

HM Revenue & Customs (HMRC) recommends that you now make all of your PAYE payments electronically.

How to pay HM Revenue & Customs

You can pay by debit card over the internet visit https://www.tax.service.gov.uk/pay-online/epaye and follow the guidance. This is the most secure and efficient way to pay HMRC.

Direct payment
Via internet or telephone banking - Please find the details below required for your bank:

Accounts Office Cumbernauld
Payment Amount - As appropriate
Account Name - AO Cumbernauld
Account Number - 12001039
Sort Code - 08 32 10
Accounts Office Reference - Your unique number followed by 2009

Accounts Office Shipley
Payment Amount - As appropriate
Account Name - AO Shipley
Account Number - 12001039
Sort Code - 08 32 10
Accounts Office Reference - Your unique number followed by 2009


BY Post


If you wish to pay by post Please send the P32 and add
your address
your telephone number
your Accounts Office reference number

and make your cheque payable to 'HM Revenue & Customs Only'
Followed by your accounts office reference number this is on your membership letter



Christmas Opening Hours

Christmas Opening Hours

Please note our office will be closed from 5pm on Friday 20th December 2019
and reopen at 9am on Thursday 2nd January 2020

Limited cover will be provided on the 23rd, 27th, 30th and 31st December 2019


Merry Christmas and Happy New Year



October 2019 Quarterly payment is now due

October 2019 Quarterly payment is now due
Please pay on time to avoid penalties.

HM Revenue & Customs (HMRC) recommends that you now make all of your PAYE payments electronically.

How to pay HM Revenue & Customs

You can pay by debit card over the internet visit https://www.tax.service.gov.uk/pay-online/epaye and follow the guidance. This is the most secure and efficient way to pay HMRC.

Direct payment
Via internet or telephone banking - Please find the details below required for your bank:

Accounts Office Cumbernauld
Payment Amount - As appropriate
Account Name - AO Cumbernauld
Account Number - 12001039
Sort Code - 08 32 10
Accounts Office Reference - Your unique number followed by 2006

Accounts Office Shipley
Payment Amount - As appropriate
Account Name - AO Shipley
Account Number - 12001039
Sort Code - 08 32 10
Accounts Office Reference - Your unique number followed by 2006


BY Post


If you wish to pay by post Please send the P32 and add
your address
your telephone number
your Accounts Office reference number

and make your cheque payable to 'HM Revenue & Customs Only'
Followed by your accounts office reference number this is on your membership letter



July 2019 Quarterly payment is now due

July 2019 Quarterly payment is now due
Please pay on time to avoid penalties.

HM Revenue & Customs (HMRC) recommends that you now make all of your PAYE payments electronically.

How to pay HM Revenue & Customs

You can pay by debit card over the internet visit https://www.tax.service.gov.uk/pay-online/epaye and follow the guidance. This is the most secure and efficient way to pay HMRC.

Direct payment
Via internet or telephone banking - Please find the details below required for your bank:

Accounts Office Cumbernauld
Payment Amount - As appropriate
Account Name - AO Cumbernauld
Account Number - 12001039
Sort Code - 08 32 10
Accounts Office Reference - Your unique number followed by 2003

Accounts Office Shipley
Payment Amount - As appropriate
Account Name - AO Shipley
Account Number - 12001039
Sort Code - 08 32 10
Accounts Office Reference - Your unique number followed by 2003


BY Post


If you wish to pay by post Please send the P32 and add
your address
your telephone number
your Accounts Office reference number

and make your cheque payable to 'HM Revenue & Customs Only'
Followed by your accounts office reference number this is on your membership letter



April 2019 Quarterly payment is now due

April 2019 Quarterly payment is now due
Please pay on time to avoid penalties.

HM Revenue & Customs (HMRC) recommends that you now make all of your PAYE payments electronically.

How to pay HM Revenue & Customs

You can pay by debit card over the internet visit https://www.tax.service.gov.uk/pay-online/epaye and follow the guidance. This is the most secure and efficient way to pay HMRC.

Direct payment
Via internet or telephone banking - Please find the details below required for your bank:

Accounts Office Cumbernauld
Payment Amount - As appropriate
Account Name - AO Cumbernauld
Account Number - 12001039
Sort Code - 08 32 10
Accounts Office Reference - Your unique number followed by 1912

Accounts Office Shipley
Payment Amount - As appropriate
Account Name - AO Shipley
Account Number - 12001039
Sort Code - 08 32 10
Accounts Office Reference - Your unique number followed by 1912


BY Post


If you wish to pay by post Please send the P32 and add
your address
your telephone number
your Accounts Office reference number

and make your cheque payable to 'HM Revenue & Customs Only'
Followed by your accounts office reference number this is on your membership letter



National Minimum Wage Rates Gross per hour from 1st April 2019

National Minimum Wage Rates Gross per hour from 1st April 2019
Adult rate (25+) £8.21
Adult rate (21-24) £7.70
(18-20) £6.15
16-17 year old rate £4.35
Apprentices aged under 19 or in the first year £3.90



January 2019 Quarterly payment is now due

January 2019 Quarterly payment is now due
Please pay on time to avoid penalties.

HM Revenue & Customs (HMRC) recommends that you now make all of your PAYE payments electronically.

How to pay HM Revenue & Customs

You can pay by debit card over the internet visit https://www.tax.service.gov.uk/pay-online/epaye and follow the guidance. This is the most secure and efficient way to pay HMRC.

Direct payment
Via internet or telephone banking - Please find the details below required for your bank:

Accounts Office Cumbernauld
Payment Amount - As appropriate
Account Name - AO Cumbernauld
Account Number - 12001039
Sort Code - 08 32 10
Accounts Office Reference - Your unique number followed by 1909

Accounts Office Shipley
Payment Amount - As appropriate
Account Name - AO Shipley
Account Number - 12001039
Sort Code - 08 32 10
Accounts Office Reference - Your unique number followed by 1909


BY Post


If you wish to pay by post Please send the P32 and add
your address
your telephone number
your Accounts Office reference number

and make your cheque payable to 'HM Revenue & Customs Only'
Followed by your accounts office reference number this is on your membership letter



Christmas Opening Hours

Christmas Opening Hours

Please note our office will be closed from 5pm on Friday 21st December 2018
And reopen at 9am on 2nd January 2019

Limited cover will be provided on 24th, 28th and 31st December 2018


Merry Christmas and Happy New Year



October 2018 Quarterly payment is now due

October 2018 Quarterly payment is now due
Please pay on time to avoid penalties.

HM Revenue & Customs (HMRC) recommends that you now make all of your PAYE payments electronically.

How to pay HM Revenue & Customs

You can pay by debit card over the internet visit https://www.tax.service.gov.uk/pay-online/epaye and follow the guidance. This is the most secure and efficient way to pay HMRC.

Direct payment
Via internet or telephone banking - Please find the details below required for your bank:

Accounts Office Cumbernauld
Payment Amount - As appropriate
Account Name - AO Cumbernauld
Account Number - 12001039
Sort Code - 08 32 10
Accounts Office Reference - Your unique number followed by 1906

Accounts Office Shipley
Payment Amount - As appropriate
Account Name - AO Shipley
Account Number - 12001039
Sort Code - 08 32 10
Accounts Office Reference - Your unique number followed by 1906


BY Post


If you wish to pay by post Please send the P32 and add
your address
your telephone number
your Accounts Office reference number

and make your cheque payable to 'HM Revenue & Customs Only'
Followed by your accounts office reference number this is on your membership letter



July 2018 Quarterly payment is now due

July 2018 Quarterly payment is now due
Please pay on time to avoid penalties.

HM Revenue & Customs (HMRC) recommends that you now make all of your PAYE payments electronically.

How to pay HM Revenue & Customs

You can pay by debit card over the internet visit https://www.tax.service.gov.uk/pay-online/epaye and follow the guidance. This is the most secure and efficient way to pay HMRC.

Direct payment
Via internet or telephone banking - Please find the details below required for your bank:

Accounts Office Cumbernauld
Payment Amount - As appropriate
Account Name - AO Cumbernauld
Account Number - 12001039
Sort Code - 08 32 10
Accounts Office Reference - Your unique number followed by 1903

Accounts Office Shipley
Payment Amount - As appropriate
Account Name - AO Shipley
Account Number - 12001039
Sort Code - 08 32 10
Accounts Office Reference - Your unique number followed by 1903


BY Post


If you wish to pay by post Please send the P32 and add
your address
your telephone number
your Accounts Office reference number

and make your cheque payable to 'HM Revenue & Customs Only'
Followed by your accounts office reference number this is on your membership letter



April 2018 Quarterly payment is now due

April 2018 Quarterly payment is now due
Please pay on time to avoid penalties.

HM Revenue & Customs (HMRC) recommends that you now make all of your PAYE payments electronically.

How to pay HM Revenue & Customs

You can pay by debit card over the internet visit https://www.tax.service.gov.uk/pay-online/epaye and follow the guidance. This is the most secure and efficient way to pay HMRC.

Direct payment
Via internet or telephone banking - Please find the details below required for your bank:

Accounts Office Cumbernauld
Payment Amount - As appropriate
Account Name - AO Cumbernauld
Account Number - 12001039
Sort Code - 08 32 10
Accounts Office Reference - Your unique number followed by 1812

Accounts Office Shipley
Payment Amount - As appropriate
Account Name - AO Shipley
Account Number - 12001039
Sort Code - 08 32 10
Accounts Office Reference - Your unique number followed by 1812


BY Post


If you wish to pay by post Please send the P32 and add
your address
your telephone number
your Accounts Office reference number

and make your cheque payable to 'HM Revenue & Customs Only'
Followed by your accounts office reference number this is on your membership letter



National Minimum Wage Rates Gross per hour from 1st April 2018

National Minimum Wage Rates Gross per hour from 1st April 2018
Adult rate (25+) £7.83
Adult rate (21-24) £7.38
(18-20) £5.90
16-17 year old rate £4.20
Apprentices aged under 19 or in the first year £3.70



January 2018 Quarterly payment is now due

January 2018 Quarterly payment is now due
Please pay on time to avoid penalties.

HM Revenue & Customs (HMRC) recommends that you now make all of your PAYE payments electronically.

How to pay HM Revenue & Customs

You can pay by debit card over the internet visit https://www.tax.service.gov.uk/pay-online/epaye and follow the guidance. This is the most secure and efficient way to pay HMRC.

Direct payment
Via internet or telephone banking - Please find the details below required for your bank:

Accounts Office Cumbernauld
Payment Amount - As appropriate
Account Name - AO Cumbernauld
Account Number - 12001039
Sort Code - 08 32 10
Accounts Office Reference - Your unique number followed by 1809

Accounts Office Shipley
Payment Amount - As appropriate
Account Name - AO Shipley
Account Number - 12001039
Sort Code - 08 32 10
Accounts Office Reference - Your unique number followed by 1809


BY Post


If you wish to pay by post Please send the P32 and add
your address
your telephone number
your Accounts Office reference number

and make your cheque payable to 'HM Revenue & Customs Only'
Followed by your accounts office reference number this is on your membership letter



October 2017 Quarterly payment is now due

October 2017 Quarterly payment is now due
Please pay on time to avoid penalties.

HM Revenue & Customs (HMRC) recommends that you now make all of your PAYE payments electronically.

How to pay HM Revenue & Customs

You can pay by debit card over the internet visit https://www.tax.service.gov.uk/pay-online/epaye and follow the guidance. This is the most secure and efficient way to pay HMRC.

Direct payment
Via internet or telephone banking - Please find the details below required for your bank:

Accounts Office Cumbernauld
Payment Amount - As appropriate
Account Name - AO Cumbernauld
Account Number - 12001039
Sort Code - 08 32 10
Accounts Office Reference - Your unique number followed by 1806

Accounts Office Shipley
Payment Amount - As appropriate
Account Name - AO Shipley
Account Number - 12001039
Sort Code - 08 32 10
Accounts Office Reference - Your unique number followed by 1806


BY Post


If you wish to pay by post Please send the P32 and add
your address
your telephone number
your Accounts Office reference number

and make your cheque payable to 'HM Revenue & Customs Only'
Followed by your accounts office reference number this is on your membership letter



July 2017 Quarterly payment is now due

July 2017 Quarterly payment is now due
Please pay on time to avoid penalties.

HM Revenue & Customs (HMRC) recommends that you now make all of your PAYE payments electronically.

How to pay HM Revenue & Customs

You can pay by debit card over the internet visit https://www.tax.service.gov.uk/pay-online/epaye and follow the guidance. This is the most secure and efficient way to pay HMRC.

Direct payment
Via internet or telephone banking - Please find the details below required for your bank:

Accounts Office Cumbernauld
Payment Amount - As appropriate
Account Name - AO Cumbernauld
Account Number - 12001039
Sort Code - 08 32 10
Accounts Office Reference - Your unique number followed by 1803

Accounts Office Shipley
Payment Amount - As appropriate
Account Name - AO Shipley
Account Number - 12001039
Sort Code - 08 32 10
Accounts Office Reference - Your unique number followed by 1803


BY Post


If you wish to pay by post Please send the P32 and add
your address
your telephone number
your Accounts Office reference number

and make your cheque payable to 'HM Revenue & Customs Only'
Followed by your accounts office reference number this is on your membership letter



April 2017 Quarterly payment is now due

April 2017 Quarterly payment is now due
Please pay on time to avoid penalties.

HM Revenue & Customs (HMRC) recommends that you now make all of your PAYE payments electronically.

How to pay HM Revenue & Customs

You can pay by debit card over the internet visit https://www.tax.service.gov.uk/pay-online/epaye and follow the guidance. This is the most secure and efficient way to pay HMRC.

Direct payment
Via internet or telephone banking - Please find the details below required for your bank:

Accounts Office Cumbernauld
Payment Amount - As appropriate
Account Name - AO Cumbernauld
Account Number - 12001039
Sort Code - 08 32 10
Accounts Office Reference - Your unique number followed by 1712

Accounts Office Shipley
Payment Amount - As appropriate
Account Name - AO Shipley
Account Number - 12001039
Sort Code - 08 32 10
Accounts Office Reference - Your unique number followed by 1712


BY Post


If you wish to pay by post Please send the P32 and add
your address
your telephone number
your Accounts Office reference number

and make your cheque payable to 'HM Revenue & Customs Only'
Followed by your accounts office reference number this is on your membership card



National Minimum Wage Rates Gross per hour from 1st April 2017

National Minimum Wage Rates Gross per hour from 1st April 2017
Adult rate (25+) £7.50
Adult rate (21-24) £7.05
(18-20) £5.60
16-17 year old rate £4.05
Apprentices aged under 19 or in the first year £3.50



January 2017 Quarterly payment is now due

January 2017 Quarterly payment is now due
Please pay on time to avoid penalties.

HM Revenue & Customs (HMRC) recommends that you now make all of your PAYE payments electronically.

How to pay HM Revenue & Customs

You can pay by debit card over the internet visit https://www.tax.service.gov.uk/pay-online/epaye and follow the guidance. This is the most secure and efficient way to pay HMRC.

Direct payment
Via internet or telephone banking - Please find the details below required for your bank:

Accounts Office Cumbernauld
Payment Amount - As appropriate
Account Name - AO Cumbernauld
Account Number - 12001039
Sort Code - 08 32 10
Accounts Office Reference - Your unique number followed by 1709

Accounts Office Shipley
Payment Amount - As appropriate
Account Name - AO Shipley
Account Number - 12001039
Sort Code - 08 32 10
Accounts Office Reference - Your unique number followed by 1709


BY Post


If you wish to pay by post Please send the P32 and add
your address
your telephone number
your Accounts Office reference number

and make your cheque payable to 'HM Revenue & Customs Only'
Followed by your accounts office reference number this is on your membership card



October 2016 Quarterly payment is now due

October 2016 Quarterly payment is now due
Please pay on time to avoid penalties.

HM Revenue & Customs (HMRC) recommends that you now make all of your PAYE payments electronically.

How to pay HM Revenue & Customs

You can pay by debit card over the internet visit https://www.tax.service.gov.uk/pay-online/epaye and follow the guidance. This is the most secure and efficient way to pay HMRC.

Direct payment
Via internet or telephone banking - Please find the details below required for your bank:

Accounts Office Cumbernauld
Payment Amount - As appropriate
Account Name - AO Cumbernauld
Account Number - 12001039
Sort Code - 08 32 10
Accounts Office Reference - Your unique number followed by 1706

Accounts Office Shipley
Payment Amount - As appropriate
Account Name - AO Shipley
Account Number - 12001039
Sort Code - 08 32 10
Accounts Office Reference - Your unique number followed by 1706


BY Post


If you wish to pay by post Please send the P32 and add
your address
your telephone number
your Accounts Office reference number

and make your cheque payable to 'HM Revenue & Customs Only'
Followed by your accounts office reference number this is on your membership card



Costs from £195

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