smuglers sentenced in uk

PAYE Real Time Information: package of help announced for micro employers

Existing employers with nine or fewer employees who need more time to adapt will be able to report PAYE information on or before the last pay day in the tax month until April 2016.
More than 99 per cent of PAYE records are now successfully being reported in real time. Almost 93 per cent of active employers are now using the new processes to send PAYE information about their employees.
The vast majority of employers are finding reporting in real time straightforward, however HM Revenue & Customs (HMRC) recognises that a small proportion of micro employers and their agents still need more time to adapt.
HMRC has therefore agreed that existing micro employers (and, where appropriate, their agents) who need more time will have up to two years to adapt their processes to ensure they are ready to report all payments in real time before April 2016.
All employers will be required to report PAYE each time they pay their employees by April 2016 (unless an exception applies – for example, in some limited circumstances employers have a week to report payments to casual workers). HMRC will be encouraging micro businesses to adapt their processes sooner to ensure that they are ready to report all payments each time they pay their employees by April 2016.
This is narrower than the current relaxation (see the link at the end of this page) which comes to an end in April 2014. The new relaxation will only apply to existing employers with nine or fewer employees.
All employers starting to operate PAYE after 6 April 2014, as well as existing employers with 10 or more employees, will need to report each time they pay their employees from April 2014. HMRC wants to encourage new employers to start off on the right foot and help them avoid the need to change their reporting processes at a later date.
All employers, regardless of size, who are already using payroll software products or HMRC’s Basic PAYE Tools to report PAYE on or before the date they pay their employees should continue to do so.
Payroll software developers will not be required to change the way their products work, although some minor changes to text may be needed to allow employers to tell us that they are using the relaxation. We appreciate this is late notice for them, and have worked closely with representatives from the industry on this change.
This decision forms part of a package, developed with employers, agents, payroll software providers, representative bodies and the Department for Work and Pensions (DWP), to help micro employers as they move towards full reporting of PAYE information in real time.
The package also includes:
  • improved guidance, including best practice scenarios – see the link ‘Situations where employers will not have to report PAYE information ‘on or before’ the time they pay their employee’ at the end of this page
  • ongoing work with the software industry to harness technology to develop new ways to report PAYE information on or before the date they pay their employees – for example, by exploring use of mobile apps
Universal Credit and PAYE in real time
HMRC has worked closely with the DWP in developing this package to ensure that it balances the needs of Universal Credit claimants and micro employers.
Reporting PAYE information in real time is vital to ensure that all employees claiming Universal Credit receive what they are entitled to. It is therefore important that micro employers make best use of this time, so that they are reporting on or before the date they pay their employees by April 2016 and before Universal Credit is fully rolled out.
This support package was developed following analysis of the recent RTI survey, independent customer research, a programme of visits to employers and agents and wider feedback. It was developed in consultation with employers, agents, payroll software providers and representative bodies.
Full report
Read the full report ‘Assessment of impact of ‘on or before’ reporting’ on the GOV.UK website.
Assessment of impact of ‘on or before’ reporting (Opens new window)
Help to report PAYE in real time (on or before)
Employers, agents and payroll providers can find more information on how to start reporting PAYE on or before the date they pay their employees by following the link below.
Operating PAYE in real time (RTI)
Our best practice guide will tell you when you don’t need to report ‘on or before’ but also provides some scenarios which have helped other employers or agents to start reporting ‘on or before’


Revenue & Customs Brief 36/13

VAT: Reverse charge accounting for businesses trading in mobile telephones, computer chips and emissions allowances: continuation of current treatment.
Who needs to read this?
Businesses buying and / or selling any of the following:
  • mobile telephones
  • integrated circuit devices, such as microprocessors and central processing units, in a state prior to integration into end user products
  • emissions allowances, emissions reduction units and emissions reduction certificates
Further to EU Directive 2013/43/EU introducing the Reverse Charge Mechanism, HMRC can confirm that the UK will continue to apply the reverse charge for mobile telephones, computer chips and emissions allowances in their current forms. The Reverse Charge Mechanism allows these measures to run until the end of 2018.
The reverse charge for mobile phones and computer chips was implemented in the UK with effect from 1 June 2007 to remove the opportunity for fraudsters to use these goods to perpetrate missing trader intra-community (MTIC) carousel fraud. As an exception to the normal accounting rules for VAT, the UK secured agreement to derogate from EU law to apply this anti-fraud measure, which originally ran until 30 April 2009. The derogation was then renewed in 2009 and again in 2011.
A zero rate for emissions allowances was introduced on 31 July 2009 as an interim measure to halt rapidly escalating MTIC fraud in this area, pending agreement on a common EU-wide countermeasure. A Directive providing an option for all Member States to introduce a reverse charge was adopted in March 2010 and the UK’s reverse charge for emission allowances was implemented with effect from 1 November 2010.
The EU legal base for the reverse charge for mobile telephones and chips has now been superseded by the Reverse Charge Mechanism. The Directive also has the effect of extending the period of validity of the reverse charge for carbon credits from 30 June 2015 to the end of 2018. However, no changes are required to UK law which will continue to apply in its current form.
The Reverse Charge Mechanism allows Member States the option to introduce a reverse charge without a derogation for other goods and services subject to MTIC fraud; these are: gas, electricity, games consoles, tablet PCs, laptops, industrial crops and raw and semi-finished metals.
Further Information
For further information on the reverse charge please see Public Notice 735: VAT reverse charge on specified goods and services.
Issued 9 December 2013


Dispatch of 2013 to 2014 Payment Booklets

We will be issuing new PAYE Payment booklets for the year 2014 to 2015 between 14 December 2013 and 31 March 2014. Please put the booklet somewhere safe until you need to use it from April 2014.
  • Due to the issue of these booklets we temporarily cannot issue PAYE Payment Booklets for the tax year 2013 to 2014. This will affect customers who request a 2013 to 2014 booklet between the following dates:booklets will be issued normally for requests made from 20 January 2014
    • Where a request is received between 14 December 2014 and 17 January 2014 we will issue the booklet by 27 January 2014
  • Booklets will be issued normally for requests made from 20 January 2014
Customers who have a payment to make by 19 December 2013 and/or 19 January 2014 who do not have a payslip (or payment booklet) should use the online facilities to make payment. Please make sure the cleared funds reach us by no later than 22 December 2013 or 22 January 2014. We recommend that payment is made online as this is the safest, quickest and most secure method. You can also tell us online that no payment is due; again you do not need a payslip.
Further information on how to pay, including the use of Faster Payment service, and to let us know that no payment is due can be found on the HMRC website at:
How to pay PAYE/Class 1 National Insurance contributions/CIS.
We may charge late payment penalties if payment is not received in full and on time. The suspension of booklets and the delay/absence of a payslip do not remove the responsibility to ensure your payment is made in full and on time.
If you do not want to wait for us to send you the payslips please send your payment to HMRC Shipley together with a letter including your:
  • Company/Employer Name
  • Address
  • Telephone Number
  • Accounts Office Reference Number
  • The month, Deduction year and amount being paid
Or you can complete and print off a PAYE payment slip from the HMRC website at:
PAYE/Class 1 National Insurance contributions payment slip
This payment slip cannot be used to make payment at a bank by bank giro or at the Post Office.


International agreements to improve tax compliance

The Foreign Account Tax Compliance Act (FATCA), which is part of the US Hiring Incentives to Restore Employment Act of 2010, aims to combat tax evasion by US tax residents using foreign accounts. It includes certain provisions on withholding taxes and requires financial institutions outside the US to pass information about their US customers to the US tax authorities, the Internal Revenue Services (IRS). Failure to meet these new reporting obligations would result in a 30% withholding tax on the financial institutions.

Draft US regulations setting out the implementation details were published in February 2012.

The FATCA provisions impose new and substantial burdens on UK businesses in identifying US taxpayers, and registering and reporting information to the IRS. Significantly for UK institutions the Data Protection Act precludes UK businesses from passing the required information to the US.

The UK-US Agreement

The government (along with France, Germany, Italy, and Spain) and with the support of the European Commission took part in joint discussions with the US government to explore an intergovernmental approach to FATCA, supporting the overall aim to combat tax evasion, while reducing risks and burdens on financial institutions. A model intergovernmental agreement (IGA) was developed and published in July 2012.

The UK and the US subsequently signed an IGA – the ‘UK-US Agreement to Improve International Tax Compliance and to Implement FATCA’ – in September 2012 (see the ‘Current documents’ section below).

The IGA reduces some of the administrative burden of complying with the US regulations, and provides a mechanism for UK financial institutions to comply with their obligations without breaching the data protection laws. Under the IGA, financial institutions pass information to HM Revenue & Customs (HMRC) who will then automatically exchange this information with the IRS.

The IGA has changed since it was signed, in that Annex II has been updated by a mutual agreement entered into between the competent authorities of the UK and the US. The changes result in a wider scope of institutions and products effectively exempt from the FATCA requirements, and provide greater clarity on the categories of institutions which will be non-reporting UK financial institutions that are treated as deemed-compliant under the IGA.

Annex II of the IGA was amended by an Exchange of Notes between the two governments dated 3 June and 7 June 2013 (see the ‘Current documents’ section below).

On 12 July 2013 the US announced a delay of 6 months before the commencement of FATCA. The effect of this delay is that there will be no reporting with regard to 2013, and all current deadlines for undertaking due diligence etc will be pushed back by 6 months.


Gift Aid Small Donations Scheme – mergers

HM Revenue & Customs (HMRC) guidance on the Gift Aid Small Donations Scheme in relation to mergers of charities and Community Amateur Sports Clubs (CASCs) with other charities or CASCs does not include specific reference to time limits. There are time limits for new charities and CASCs to notify HMRC if they want to apply for confirmation that they may take over the claims history of an old charity or CASC after merger.

The new charity or CASC must make its application either:

  • At least 60 days before it makes its first Gift Aid claim
  • Within 90 days after the date when the new charity or CASC began to carry on the activities of the relevant old charity or CASC

whichever falls earlier.

HMRC will be updating guidance shortly to ensure that the time limits are clear.

Because some charities and CASCs may have been relying solely on guidance, HMRC are prepared, exceptionally, to accept late applications relating to mergers made on or before 30 November 2013 provided the application is received by 28 February 2014.


Joint Initiative on HMRC Service Delivery

Following a recommendation by the Treasury Select Committee, HM Revenue & Customs (HMRC) and agents have been working together to address concerns raised by the professional bodies about HMRC service standards. This guide tells you more about the work of the Joint Initiative on HMRC Service Delivery.

  • About the Joint Initiative on HMRC Service Delivery
  • Areas of HMRC service for improvement
  • Update on progress

About the Joint Initiative on HMRC Service Delivery:

In 2011, the Treasury Select Committee recommended that HMRC should work closely with the professional agent bodies, tax charities and businesses to look at ways of improving the end-to-end experience of dealing with HMRC.

Representatives from the following organisations attended the launch meeting of the Joint Initiative on HMRC Service Delivery:

  • Institute of Chartered Accountants in England and Wales
  • Chartered Institute of Taxation
  • Institute of Chartered Accountants of Scotland
  • Association of Chartered Certified Accountants
  • Association of Accounting Technicians
  • Association of Taxation Technicians (including the Low Incomes Tax Reform Group)
  • Tax Aid
  • Tax Help for Older People

A detailed programmer of work was agreed and a commitment given to review progress regularly. Since then, agents and HMRC have been working together to address the areas of concerns about service standards that were raised by the professional bodies.

Areas of HMRC service for improvement

A considerable amount of work has been undertaken on the areas of service delivery that were identified for improvement. While feedback from members of the professional bodies shows that there is still work to do, the group has:

  • put in place a number of measures to make sure employers are notified when their returns are late and know that penalties may be charged
  • launched a pilot exercise to test the benefits of an email channel for agents
  • created a single point of contact within HMRC for Self Assessment and PAYE aspects of bereavement cases, as well as working with the voluntary sector on improving the guidance
  • worked together to identify and develop more effective ways of communicating HMRC changes and initiatives with front-line agents
  • agreed signposting standards for incoming mail from agents which helps make sure that it reaches the right place and level of technical expertise faster
  • improved HMRC’s processing of form 64-8
  • identified the root cause of agents’ frustrations with HMRC telephone services and worked together on solutions



Change to the Pension Schemes Services fax number

The fax number for Pension Schemes Services (PSS) has changed. If you need to send a fax to PSS please send it to 03000 564 568.

All our contact details on the internet and our forms and letters are being updated as we change to the new number. In the meantime to make sure we receive your fax, please send it to the number above as the fax number you have on any correspondence from us may now be out of date.


New enhanced Stamp Duty Reserve Tax assessment service

Most Stamp Duty Reserve Tax (SDRT) is currently assessed through CREST, the electronic settlement and registration system, operated by Euro clear UK & Ireland Limited (EUI).

There has been an increasing trend recently for gross transactions in securities (stocks & shares) to be aggregated or netted off outside of CREST before settlement, which means that EUI cannot assess the gross transactions as the legislation requires.

HM Revenue & Customs (HMRC) in consultation with key market participants and stakeholders has therefore asked EUI to develop and deliver a new enhanced SDRT assessment service.

The aim of the new enhanced SDRT assessment service is to help re balance the established market practice of gross transactions being sent for reporting and assessment for SDRT at a centralized point.

It is planned that the service will go live in June 2014.


What is Virtual Bookkeeping?

 What is a Virtual Bookkeeping?

Advantages and Disadvantages of Bookkeeping.
It is suitable for you and your company.
Virtual Bookkeeping is the Process of arranging an Accounts detail in a Managed Pattern. Different Software are easily available in the markets for Bookkeeping. And now a day different firms are opened which provide Virtual Bookkeeping Services.
Virtual  Bookkeeping Services are increasing with the High Speed Internet and Amazing Advance Bookkeeping Software.
A person with the right skills and abilities to set up and is very easy to provide a Virtual Bookkeeping Service.
Online Accounting jobs is one of only Virtual Services available in the internet.
  • What are the services he can offer i.e. bank reconciliations, sales invoicing, debt collecting.
  • Fees Charges.
  • How to provide Required Material and in which Source.
  • Ask him about the experience and if available consult with latest previous work done person and have a review about work, Ask for Qualification.
He recorded his website with quality web directories.
He provides excellent and efficient service to his new clients.

 Business Owner.

  • The owner surf online, finds the online bookkeeper via a directory, studies the website, and contacts him information.
  • They took trial of there services for a month or two and decide if there services are good quality.
  • They are happy and continues with Virtual Bookkeeping service provider for a long time.
To get you started try Durant Services which has a worldwide directory of office assistants, bookkeepers and accountants.

for having a Virtual Bookkeeping Services.

  • The main advantage to have a Virtual Bookkeeping  is that there is no employee costs to cover – no need to find more furniture and equipment, pay a wage, pay employee taxes, vacation pay, sick leaves…..
  • It’s hard to find a local town city bookkeeper if you live far from the Office then you can search on Web for online Bookkeeping Service Provider.
  • You will easily get used to the vast array of electronic methods available for getting your documents and information to the Virtual Bookkeeping service provider.
  • It is difficult to choose from a vast range of Virtual Bookkeeping Service providers.

Protect your business against Unlawful Virtual Bookkeepers.

  • Consult your business partner or Business Friends about it. Then can refer you good and experienced persons.
  • Phone them take a meeting and talk detailed about the Bookkeeping and procedure and ask him what his way of work for completing.
  • Take a test give them a trial period and in this trial period give them a specific time period to complete the work.


Is Virtual Bookkeeper right for you?

Probably Not If…..
  • If you are not familiar  with Electronic Media, like sharing the files with the Virtual bookkeeper, Or General using the Computer.
  • You prefer face to face contact. For Example Virtual Bookkeeper uses Skype, Google Talk, Yahoo Messenger or other similar platform for assisting the Owner for Work Progress.
  • Your bookkeeping is very involved, with a huge number of business transactions, or a lot of complicated business transactions such as inventory control or foreign exchange sales and purchases.


Tobacco smugglers sentenced

Three men involved in tobacco smuggling and money laundering have been sentenced after 800kg of tobacco and £90,000 in cash were seized in Staines.

HM Revenue and Customs (HMRC) officers arrested Dean Butt at his home in Tithe Lane, Wraysbury, near Staines, in May 2012 on suspicion of being involved in tobacco smuggling. As he was being arrested a van driven by Stephen George and carrying Gary Bear as a passenger approached the property. When George saw the officers he tried to flee but found his exit blocked by Customs vehicles.

Searches of the property revealed 800kg of tobacco concealed in cardboard boxes, and £17,000 in cash. A further £73,000 was discovered in the van.

Zoe Ellerbeck, Assistant Director, Criminal Investigation, HMRC, said:

“Our investigation caught Butt, George and Bear red-handed. Not only did we discover a significant haul of tobacco, but also the profit of what was clearly an ongoing enterprise. The quick thinking of our investigators in preventing George’s escape meant that a larger sum of cash was also seized.

“HMRC works tirelessly to pursue those who smuggle tobacco and cigarettes for profit. We do this to protect the livelihoods of honest retailers.”

Butt claimed that the money, including £15,000 found hidden in his loft, was “personal funds”. He also said that a further £1,000 found on him was to pay a gas bill.

During interview, George, from Hayes, West London, denied knowing Butt or visiting his Tithe Lane property, saying that he had driven into the lane to buy burgers from the local butcher. The money in the van had come from gambling, he said. Bear, of Cowley, Uxbridge, said that he was simply accompanying George on a drive.
The duty evaded on the tobacco is more than £131,000.
Butt and Bear had denied evading excise duty and money laundering, but were found guilty after a trial at Reading Crown Court. George had entered a guilty plea earlier, and all three returned to the court for sentencing today.

Butt was sentenced in relation to evading duty on 800kg of tobacco; Bear and George in relation to 400kg.

A forfeiture hearing will take place at a later date concerning the cash seizures.


Visit also our social profiles:

Scroll to top