Detailed guide: VAT and import duty: reducing financial guarantees

Updated: Section ‘Apply for SIVA’ updated to add link to questionnaire SIVA1a.

The Duty Deferment Scheme and financial guarantees

You have to pay VAT and Import Duty when you import goods to the UK. You can use the Duty Deferment Scheme (DDS) to make monthly payments to HM Revenue and Customs (HMRC) through a Deferment Approval Number (DAN).

To use the DDS, you have to give HMRC a guarantee through your bank that you can meet the cost of all your VAT and duties.

Simplified Import VAT Accounting (SIVA) can reduce the amount of the guarantee so it only covers duty, not VAT.

Conditions for SIVA approval

If you don’t already have a deferment account, you should apply for SIVA first.

To get SIVA approval, you must have a high level of control of your operations and flow of goods. You’ll need to demonstrate good record keeping that allows proper customs controls to be followed, and a good history of VAT compliance.

Ideally, you’ll have been registered for VAT for at least 3 years. You can still apply if you haven’t, but you’ll be subject to more financial and credibility tests.

You can’t use SIVA if you:

  • owe money to HMRC
  • have been charged with a serious offence by HMRC
  • have defaulted on deferment account payments more than once in the last 12 months
  • have incurred any default surcharges in the last 12 months
  • have transferred the business as a going concern in the last 3 years – unless the transfer happened because of a change in legal status, such as becoming a limited company

Your financial status

Your SIVA application will be rejected if your business is in financial difficulties, such as:

  • administration
  • liquidation
  • insolvency
  • receivership

You can apply for SIVA when your business is no longer in financial difficulty as long as you meet the approval conditions.

Additional checks

If you haven’t had a DAN before, HMRC may carry out more checks. They can ask for:

  • your audited accounts from the last 3 years
  • a credit check on your business

Apply for SIVA

You need to complete form SIVA1 and questionnaire SIVA1a to apply. HMRC usually send you a decision within 120 days, but will send you an acknowledgement if they can’t. You still need to guarantee to cover both VAT and duties until your SIVA application is approved.

If your business has more than one DAN, you’ll need to apply for SIVA separately for each account.

If you don’t get approval, you can reapply at any time.

Operating SIVA

You’ll get a letter of approval from HMRC if your application is accepted. You’ll need to fill in form SIVA2 with details of the amount you’ll be deferring each month.

If you don’t send this form to HMRC within 6 months of your approval letter, your SIVA approval will be cancelled and you’ll have to apply again.

Conditions for continued approval

You still need to meet the conditions for SIVA approval to continue using the scheme.

If you fail to meet the conditions at any time, approval can be suspended or withdrawn and you’ll have to immediately provide a guarantee to cover all VAT liabilities. If you don’t, HMRC will reduce or suspend your deferment account limit.

SIVA for agents

Any agent can apply for SIVA.

If you’re an ‘indirect’ agent who acts in your own name, you’re jointly liable with your client for any customs debt.

If you’re a ‘direct’ agent who acts in your client’s name, you’re not liable for the customs debt. HMRC will treat any payments you make from your DAN as payments on behalf of your client.

You must meet any liabilities that are set against your deferment accounts, or your SIVA approval will be withdrawn.

Duty of care

You need to check who you’re doing business with as SIVA may be desirable to fraudsters. You must make reasonable checks to establish the integrity and reliability of your customers.

HMRC can’t tell you exactly what checks you should make, but you should consider:

  • the nature of the supply – certain goods such as mobile phones are favoured by fraudsters
  • aspects of payment arrangements and conditions
  • details of the movement of goods involved

Contact the HMRC Fraud Hotline to report any suspicious transactions.

Source: HMRC

Guidance: HMRC VAT input tax toolkit

Updated: The Agent toolkit for VAT input tax has been updated for 2016 to 2017.

This HM Revenue and Customs toolkit is aimed at helping and supporting tax agents and advisers in completing returns on behalf of their clients. It may also be of use to anyone who is completing a return.

Tax agents and advisers can use it as a source of reference when advising clients on VAT matters or for reviewing client’s VAT declarations at the year end.

Source: HMRC

Guidance: HMRC VAT output tax toolkit

Updated: The Agent toolkit for VAT output tax has been updated for 2016 to 2017.

This toolkit provided by HM Revenue and Customs is aimed at helping and supporting tax agents and advisers when completing returns on behalf of clients. It may also be of use to anyone who is completing a return.

Tax agents and advisers who don’t complete their client’s return can use it as a source of reference when advising clients on VAT matters or for reviewing client’s VAT declarations at the year end.

Source: HMRC

Guidance: Money Laundering Regulations 2017: supervision of estate agency businesses

Updated: This guidance has been updated to reflect legislation changes effective from 26 June 2017.

The Money Laundering Regulations ensure businesses at risk of being used for money laundering by criminals and terrorists have controls in place to minimise the risk of this happening. This guide gives details of what estate agency businesses must do to minimise these risks and how to report suspicious activity.

Source: HMRC

Detailed guide: Apply the off-payroll working rules in the private sector

Updated: Removed guidance on the additions and deductions needed to calculate the deemed employment payment as these are covered in another guide (which is linked to).

Overview

The off-payroll working rules are in place to make sure that you pay broadly the same tax and National Insurance contributions (NICs) as an employee if you:

  • provide your services to a client through your own intermediary (most commonly a limited company that you control)
  • would have been an employee if you were providing your services directly to a client

Where the client is in the private sector and the off-payroll working rules apply, your intermediary will need to calculate a ‘deemed employment payment’. This is the amount deemed to be the income of the worker, once deductions and employer’s NICs have been removed.

Your intermediary will need to:

  • pay the employer’s NICs to HM Revenue and Customs (HMRC)
  • pay any tax and other NICs due, at the end of the tax year
  • take into account the deemed employment payment when paying Corporation Tax, paying dividends to shareholders or operating the Construction Industry Scheme (CIS) regime

You’ll need to report information about these engagements to HMRC on your Self Assessment tax return, and pay any other Income Tax and NICs that are due.

Check if you need to calculate the deemed employment payment

You need to work out how much your intermediary:

  • received in the tax year from off-payroll working engagements
  • paid to you as employment income

You don’t need to calculate the deemed employment payment if the amount your intermediary paid you (as employment income) was equal to, or more than, the amount it received from off-payroll working engagements in the tax year.

Calculate the deemed employment payment

To calculate the deemed employment payment, you’ll need details of:

  • the payments received by the intermediary
  • payments made to the worker (like salary, benefits in kind)
  • pension contributions made for the worker
  • expenses met by the intermediary

You can use the IR35 – Deemed Employment Payment Calculator (Excel file) to calculate the deemed employment payment.

You can find more information on what costs to include and deduct in the guide on how to calculate the deemed employment payment.

If your intermediary supplies the services of more than one worker to a client under the same contract, you’ll need to calculate the deemed employment payment separately for each worker.

If a client makes a single payment to your intermediary for 2 or more workers, the income received must be split proportionally.

Understand the results of the calculator

If the deemed employment payment is a:

  • negative number (or 0) – you don’t need to pay any further Income Tax or NICs, but you should keep evidence of your calculation and supporting information
  • positive number – you must pay Income Tax and Class 1 NICs on this amount.

Your intermediary is responsible for paying the tax and the employer and employee Class 1 NICs due on the deemed employment payment.

You can use your payroll software or Basic PAYE tools to work out how much tax and NICs need to be paid on the deemed employment payment. You can also use the Employer further guide to PAYE and NICs.

Report payment

If your intermediary makes salary payments to the worker during the year, report them on a Full Payment Submission (FPS) on or before the time of payment. If you don’t make salary payments then return an Employer Payment Summary (EPS).

The deemed employment payment should be reported on an FPS on or before 5 April each year.

Your intermediary should include the deemed employment payment on a P60 form, which your intermediary must issue to employees by 31 May after the end of the tax year.

If you can’t accurately calculate the deemed employment payment by the end of the tax year, you’ll have until the following 31 January to submit final figures and pay any balance of tax and NICs due, provided:

  • you report a provisional calculation of the deemed employment payment on an FPS on or before 5 April
  • make the appropriate payment of tax and NICs to HMRC
  • you report final figures on an Earlier Year Update (EYU) submitted on or before the 31 January following the end of the tax year
  • pay a balancing payment of any additional tax and NICs due by that date

In these circumstances, interest will be due on the balancing payment but not a late payment penalty. This concession on penalties will be reviewed annually and notice will be given if it’s to be withdrawn.

Self Assessment tax return

The deemed employment payment is treated as your employment income from your company or partnership. You should include it with any other employment income on your Self Assessment tax return.

If you receive a salary from your intermediary, it will need to give you a P60 after the end of the tax year. The pay, tax and NICs details on the P60 should include the deemed employment payment as well as tax and NICs paid on it. Enter the total P60 pay, tax and NICs figures on the employment page of your Self Assessment tax return.

If only a provisional amount of tax and NICs has been paid when you get your P60, your intermediary should give you a revised P60 with the correct deemed employment payment by the 31 January, after the end of the tax year. Use the figures from the revised P60 on your Self Assessment tax return.

Calculate VAT and Corporation Tax

When calculating Corporation Tax liability, your intermediary can deduct the amount of the deemed employment payment and any Class 1 employer’s NICs due on it. This deduction is only allowed when you calculate the taxable profits for the accounting period in which the deemed employment payment is treated as paid.

The fees charged by your intermediary for providing services will still be subject to VAT, even if the engagement is within the off-payroll working rules. This is because it’s still the intermediary that’s contracting to provide services to its clients and as such the supply remains within the VAT regime.

Source: HMRC

Detailed guide: What payroll information to report to HMRC

Updated: The Payroll ID changed indicator section of the employee information table has been updated.

As an employer running payroll, you should report your employee’s pay and deductions in a FPS on or before their payday (unless an exception applies). You can now payroll car benefit.

You should also send an EPS by the 19th of the following tax month for HM Revenue and Customs (HMRC) to apply any reduction (for example, statutory pay) on what you’ll owe from your FPS.

If you’ve not paid any employees in a tax month, send an EPS instead of a FPS.

Your payroll software may have different names for the fields below.

Employer information

Report these in every FPS and EPS.

Field Description
HMRC office number The first part of your employer PAYE reference (3 digits) – this is on the letter HMRC sent you when you registered as an employer. You can also find it on P6 or P9 coding notices
Employer PAYE reference The second part of your employer PAYE reference (the letters and numbers after the slash)
Accounts Office reference Format ‘123PA00012345’ – you’ll get this from HMRC after you’ve registered as an employer. It’s also on letter P30B if you pay electronically, or payment booklet P30BC if you don’t
Related tax year The Income Tax year that this report relates to

Include these if they apply to your business.

Field Description
Employer’s Contracted Out Number (ECON) Get this from your contracting-out certificate or pension scheme administrator
SA UTR Your Unique Taxpayer Reference (UTR) for Self Assessment (SA) if you’re a sole trader, or the partnership UTR if you’re a partnership
COTAX reference Your Corporation Tax reference, if you’re a limited company. If you have more than one, enter the reference for the company responsible for employment contracts

Employee information

Report this information in a FPS every time you pay an employee.

Field Description
National Insurance number The employee’s National Insurance number. Leave blank if you don’t know it, but make sure you enter their address
Title  
Surname or family name  
Forename or given name  
Second forename or given name  
Initials Only needed if you don’t know their full forename(s)
Date of birth  
Gender  
Address Enter their address if they’re a new employee, you don’t know their National Insurance number or the employee’s address has changed
UK postcode  
Foreign country Only enter their country of residence if they live outside the UK, Channel Islands or Isle of Man. Also complete the ‘Address’ field
Payroll ID You can assign payroll IDs to your employees. The ID must be unique. Use a different one if you re-employ someone (if you do this within the same tax year restart their year-to-date information from ‘£0.00’) or have an employee who has more than one job in the same PAYE scheme. If you reuse a previous payroll ID you’ll create a duplicate record and report payroll incorrectly
Payroll ID changed indicator Only set the payroll ID changed indicator when reporting payroll ID changes and ensure both the ‘OLD’ and ‘NEW’ payroll ID is entered. You should not include the original start date. Don’t put ‘Yes’ if you used a different payroll ID when you re-employed someone who left in the same tax year. You should ensure that the year to date financial data cumulates from that on the previous submission.
Old payroll ID for this employment Only enter their old ID if it’s changed since your last FPS. You mustn’t complete this if you are re-employing someone. If you don’t supply it, and they have more than one job in your PAYE scheme, your PAYE bill may be calculated incorrectly
Irregular payment pattern indicator Only put ‘Yes’ if the employee isn’t being paid regularly (for example, they’re a casual employee or on long-term sick leave) or if you’re not going to pay them for 3 months or more

Pay and deductions

Report information about each employee’s pay and deductions in a FPS.

Pay and deductions made this period

Field Description
Taxable pay The total pay to the employee that is taxable (even if tax is not due) in this period, including any benefits in kind which you have taxed via the payroll
Tax deducted or refunded  
Student Loan deductions recovered  
Pay after statutory deductions Their net pay after you’ve deducted tax, National Insurance contributions (NICs) and Student Loan repayments. Don’t include payments you’re including in ‘Non-tax or NIC payment’
Deductions from net pay Any other deductions you’ve taken for example, child maintenance payments (don’t include tax, NICs and Student Loan repayments)
On strike Only put ‘Yes’ if you reduced your employee’s pay because they were on strike
Non-tax or NIC payment Any payment made to the employee that is not subject to PAYE tax or NICs that has been sent with the ‘salary’ payment for this period

Year to date totals

Field name Description
Taxable pay to date The total taxable pay to date in this employment only, including any benefits that have been taxed through the payroll, including this payment
Total tax to date  
Total Student Loan repayment recovered to date  

If you’ve employed the same person more than once in a tax year, report for their current employment only.

Pension deductions

Field Description
Employee pension contributions paid under ‘net pay arrangements’ Pension contributions paid under ‘net pay arrangements’ in this pay period
Employee pension contributions not paid under a ‘net pay arrangement’ Contributions taken from their pay after deducting tax and NICs in this period
Employee pension contributions paid under ‘net pay arrangements’ year to date The amount of pension contributions your employee paid under the ‘net pay arrangements’, to date, in this employment, within the tax year
Employee pension contributions not paid under a ‘net pay arrangement’ year to date The amount of pension contributions that are not paid under the ‘net pay arrangements’, to date, in this employment, within the tax year

Statutory maternity, paternity, adoption and shared parental pay

Field Description
Statutory Maternity Pay (SMP) year to date  
Statutory Paternity Pay (SPP) year to date  
Statutory Adoption Pay (SAP) year to date  
Statutory Shared Parental Pay (ShPP) year to date  
ShPP: Partner surname or family name Only put this when you report ShPP for the first time for this employee
ShPP: Partner forename or given name Only put this when you report ShPP for the first time for this employee
ShPP: Partner second forename or given name Only put this when you report ShPP for the first time for this employee
ShPP: Partner National Insurance number Only put this when you report ShPP for the first time for this employee

If you pay benefits through payroll

Enter this information if you’ve agreed with HMRC to tax benefits through payroll, instead of reporting in the normal way.

Field Description
Items subject to Class 1 National Insurance only  
Benefits this period taxed via payroll Also include this in ‘Taxable pay in this period’
Benefits taxed via payroll year to date  

Employee pay information

Report details of each payment you make an employee in a FPS.

Field name Description
Employee tax code  
Employee tax code: Week 1/Month 1 indicator Only put ‘Yes’ if their tax code has ‘W1’ or ‘M1’ at the end
Employee hours normally worked Put ‘A’ if less than 16 hours, ‘B’ if 16 to 23.99 hours, ‘C’ if 24 to 29.99 hours, or ‘D’ if 30 hours or more. Put ‘E’ if you don’t pay your employee regularly or you pay them a workplace pension or annuity
Pay frequency Put ‘W1’ if weekly, ‘W2’ if fortnightly, ‘W4’ if every 4 weeks, ‘M1’ if monthly, ‘M3’ if quarterly, ‘M6’ if twice a year, ‘MA’ if annually, ‘IO’ if a one-off payment, or ‘IR’ if you pay your employee irregularly
Payment date The date you paid them, not the date you run your payroll. Use the normal payday if it falls on a non-banking day
Tax week number The week you paid them if you pay them weekly, fortnightly or every 4 weeks
Tax month number The month you paid them if you pay them monthly, quarterly, twice a year or annually
Number of earnings periods covered by payment  
Bacs hash code Only put this if you’re paying them through Bacs using your own Service User Number (SUN)
Aggregated earnings indicator Only put ‘Yes’ if you’ve added the earnings from more than one job to work out their National Insurance

Late reporting reason

If you send a FPS after your employee’s payday, let HMRC know why in the ‘Late reporting reason’ field.

HMRC code Situation When to report
G You have a reasonable excuse As soon as possible
H You correct an earlier payroll report On your next regular FPS, or an additional FPS, report the correct payment details. Send by the 19th of the tax month after your original FPS for HMRC to show the correction in that month’s PAYE bill
F You have an employee who’s either paid less than £112 a week or has worked with you for less than a week Within 7 days of paying your employee
D You pay your employee an expense or benefit where you must pay NICs, but not Income Tax, through payroll. This depends on the benefit Within 14 days of the end of the tax month
F You pay your employee based on their work on the day (for example, harvest workers paid based on how much they pick) Within 7 days of paying your employee
A You’re an overseas employer paying an expat employee, or you pay them through a third party By the 19th of the tax month after making the payment
B You pay your employee in shares at less than market value Usually by the 19th of the tax month of giving them the shares – contact HMRC for complex situations
C You make any other non-cash payment (for example, vouchers or credit tokens) to your employee By the 19th of the tax month after making the payment

If HMRC disagrees or you don’t send a FPS or EPS, they may send you a filing notice through PAYE Online or your commercial payroll software package. Penalties for late reporting started from 6 October 2014.

National Insurance

Include information about National Insurance in your FPS when you pay an employee £112 or more a week.

For employees paid less, you only need to include this information if you’re not required to report their earnings for tax (for example, you’re an overseas employer that doesn’t need to pay tax in the UK).

Field Description
National Insurance category letter Your employee’s National Insurance category letter. You can use up to 4 for each payment
Gross earnings for NICs in this period The total pay that’s subject to NICs this period – usually all payments £112 a week or over. Also include pay below this if you’re not required to report it for tax
Gross earnings for NICs year to date The total pay subject to NICs this tax year
Earnings at the Lower Earnings Limit (LEL) year to date The total pay at £112 a week (£486 a month) or over. Don’t include any smaller payments, even if you’re not required to report it for tax
Earnings above LEL up to and including the Primary Threshold (PT) year to date The total pay between £112 and £155 a week (or £486 and £672 a month)
Earnings above the PT, up to and including the Upper Accrual Point (UAP) year to date The total pay between £156 and £770 a week (or £676 and £3,337 a month)
Earnings above the UAP, up to and including the Upper Earnings Limit (UEL) year to date The total pay between £770 and £815 a week (or £3,337 and £3,532 a month)
Employee contributions payable this period The primary contributions (employee’s NICs) deducted from your employee’s pay this period.
If you don’t pay an employee in a pay period enter 0.00
Employee contributions payable year to date The total primary contributions (employee’s NICs) deducted from your employee’s pay.
If you don’t pay an employee in a pay period put the same figure as on your last FPS
Total of employer’s contributions payable in this pay period The secondary contributions (employer’s NICs) you need to pay this period.
If you don’t pay an employee in a pay period enter 0.00
Total of employer’s contributions payable year to date The total secondary contributions (employer’s NICs).
If you don’t pay an employee in a pay period put the same figure as on your last FPS
Scheme Contracted Out Number (SCON) Only put this if you run a contracted-out workplace pension scheme and your employee’s National Insurance category letter is D, E, I, K, L, N, O or V. You can find your SCON on your contracting-out certificate or from your pension provider

Report this National Insurance information when you pay a director.

Field Description
Director’s NIC calculation method Put ‘AN’ if you’re using the standard annual method of work out the director’s NICs, or ‘AL’ if you’re using the alternative method
Week of director’s appointment Put the tax week the director was appointed

EPS: what to report

Send an EPS by the 19th to claim any reduction on what you’ll owe HMRC (for example, statutory pay) from your FPS sent the previous tax month. If you’ve not paid any employees in a tax month, send an EPS instead of an FPS.

Include your employer information as well as the below.

Reclaiming statutory pay for parents and Construction Industry Scheme deductions

Fill in these fields in your EPS if you:

If you run more than one payroll under the same PAYE employer reference, include the total amount of reductions for all those payrolls.

Field Description
Tax month Put which tax month the EPS credit is for
Statutory Maternity Pay (SMP) reclaimed this tax year Put how much statutory maternity payment you’ve claimed
Statutory Maternity Pay NIC compensation recovered this tax year Put how much NICs compensation you’ve recovered through Small Employers’ Relief
Statutory Paternity Pay (SPP) reclaimed this tax year Put how much statutory paternity payment you’ve reclaimed
Statutory Paternity Pay NIC compensation recovered this tax year Put how much compensation you’ve recovered through Small Employers’ Relief
Statutory Adoption Pay (SAP) reclaimed this tax year Put how much statutory adoption payment you’ve reclaimed
Statutory Adoption Pay NIC compensation recovered this tax year Put how much NICs compensation you’ve reclaimed through Small Employers’ Relief
Statutory Shared Parental Pay (ShPP) reclaimed this tax year Put how much Statutory Shared Parental Pay (ShPP) you’ve reclaimed this tax year
Statutory Shared Parental Pay (ShPP) recovered this tax year’ Put how much NICs compensation you’ve recovered through Small Employers’ Relief
CIS deductions suffered If you’re a limited company that has had CIS deductions made from payments received for work in the construction industry, enter the total amount of CIS deductions suffered year to date

Bank details

Include details of the bank you want HMRC to pay into if you’re overpaid or you’ve reclaimed any statutory maternity, paternity or adoption pay or CIS deductions.

Field Description
Name of account holder  
Account number  
Branch sort code  
Building society reference If applicable

You didn’t pay any employees in a period

Send an EPS with the following information by the 19th after the tax month you didn’t pay any employees. The tax month starts on the 6th. Don’t send an FPS.

Field Description
No payment for period Put ‘Yes’ to tell HMRC you didn’t pay any employees
No payment dates from Put the 6th of the first month where you didn’t pay any employees
No payment dates to Put the 5th of the last month where you didn’t pay any employees
Period of inactivity from Tell HMRC in advance if you won’t be paying any employees for a minimum period of one month, and a maximum of 12 months. Put the 6th of the first month where you won’t pay employees – you can only notify from the beginning of the next tax month
Period of inactivity to Put the 5th of the last month where you won’t pay any employees

Claim Employment Allowance

You could get up to £3,000 a year off your National Insurance if you claim Employment Allowance.

Field Description
Employment Allowance indicator Put ‘Yes’ to automatically claim the allowance each year. Only put ‘No’ if you are ineligible to claim, see further guidance to know when to stop your claim. There is no need to put ‘No’ if you have reached your full allowance entitlement.

Report Apprenticeship Levy

From April 2017, employers who have an annual pay bill greater than £3 million, or who are connected to other employers by virtue of the connected companies or connected charities rules, which in total have an annual pay bill of more than £3 million, need to tell HMRC about their Apprenticeship Levy.

Field Description
Tax year Put the tax year to which the return of the Apprenticeship Levy relates
Employer’s HMRC office number  
Employer‘s PAYE reference Put the PAYE reference to which the return of the Apprenticeship Levy relates
Employer’s accounts office reference  
Annual Apprenticeship Levy Allowance Amount Amount of annual Apprenticeship Levy Allowance the employer is allocating to the employer’s PAYE reference
Apprenticeship Levy due year to date Amount of Apprenticeship Levy liability due to date which the employer has calculated
Tax month Put the tax month to which the return of Apprenticeship Levy relates

New employees

When an employee starts working for you, register them with HMRC by including this information in your FPS the first time you pay them.

Field Description
Start date Only fill this in the first time you pay a new employee
Starter declaration Put the starter declaration that you’ve worked out. Don’t put anything for new pensioners, or employees seconded from abroad
Student Loan indicator Put ‘Yes’ if your employee needs you to make Student Loan deductions
Address  
UK postcode  
Foreign country Only put their country of residence if they live outside the UK, Channel Islands or Isle of Man
Passport number Include this if you reviewed your employee’s passport to check they can work in the UK

There are special rules for what to fill in if you:

When an employee leaves

Report this information when an employee leaves or if you close your PAYE scheme.

Field Description
Date of leaving  
Payment after leaving indicator Put ‘Yes’ if you pay an employee after you’ve sent an FPS with their leaving date (for example, you’re paying them after giving them a P45)

Workplace pensions

Report this information when you’re paying a workplace pension or annuity.

Field Description
Occupational pension indicator Put ‘Yes’ if you make occupational pension payments
Annual amount of occupational pension Only put this the first time you pay someone from an HMRC-registered workplace pension scheme. Otherwise leave this field blank (don’t enter £0.00)
Employee receiving occupational pension because they’re a recently bereaved spouse/civil partner Put ‘Yes’ if this applies
Trivial commutation payment type If you’re paying a lump sum – put ‘A’ for a trivial commutation lump sum (TCLS), ‘B’ if it’s from a personal pension scheme, or ‘C’ if it’s from a workplace or public service pension scheme
Trivial commutation payment The lump sum paid. Also fill in the ‘Taxable pay to date’ and ‘Taxable pay in this period’ fields, and put any non-taxable amount in the ‘Non-tax or NIC payment’ field
Payment to a non-individual Put ‘Yes’ if you make payments to a personal representative, trustee or corporate organisation etc

End-of-year or final reports

You’ll need to complete certain annual reports and tasks to prepare for the next tax year, which starts on 6 April.

Report this information in your final FPS or EPS of the tax year. You should also fill in the relevant fields if it’s your last report because you’re closing your PAYE scheme.

Field Description new
Final submission for year Put ‘Yes’ to tell HMRC this is your final payroll report of the tax year
Ceased indicator Put ‘Yes’ if this is the last report because you’re closing your PAYE scheme. Also enter ‘Date scheme ceased’ and the ‘Date of leaving’ for all your employees. Don’t fill in ‘Final submission for year’
Date scheme ceased  

Source: HMRC

Form: Tax credits and Child Benefit: allow someone else to act for you (TC689)

Updated: A pdf version of form TC689 has been added to the page for intermediaries to use if a printed version is needed to complete with clients, for example during a home visit.

Use form TC689 if you want an intermediary, such as Citizens Advice, to act on your behalf for your tax credits or Child Benefit.

Don’t use form TC689 to authorise a paid agent such as an accountant or other professional adviser to act on your behalf. You should use form 64-8 instead.

Before you start

If you are using an older browser, eg Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

Claiming and dealing with tax credits for someone else
Guidance on how to deal with the Tax Credit Office for someone else.

Form 64-8
Use form 64-8 to authorise HM Revenue and Customs to communicate with an accountant, tax agent or adviser acting on your behalf.

Source: HMRC