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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Employer records: employer mailings: budget employer pack / letter

This subject is presented as follows

 

Background

A Budget employer pack / letter will be issued when the Chancellor of the Exchequer announces changes that impact the operation of PAYE by an employer. For example changes to the rate and limits of tax and NIC and / or personal allowances.

The issue of Budget pack / letter material works in the same way as employer pack / letters, in that employer records with certain scheme types will receive their pack / letter automatically, whilst others require the PAYE Employer Office to issue the pack / letter manually.

From 2011 the majority of employers will not receive a pack. Instead the covering letter will contain a link to the ‘Employer landing page’ on the HMRC website where employers can download all the information they need. Only those employers who are exempt from online filing will receive an actual pack.

Budget packs / letters issued automatically

Budget packs / letters that are issued automatically will be sent to employers where the record has one of the following scheme types, (providing the Employer Pack checkbox is ticked) 

  • P
  • PSC
  • OCPN

And

  • TRONC

DOME schemes

DOME scheme types will normally have any revised form P16 issued automatically by the mailing contractor but any revised P12 deduction cards will need to be prepared and issued by the PAYE Employer Office. To assist in this process, printed address labels will be produced.

Note: You will need to ensure that any new employer records set up as a DOME scheme type after the issue of these labels still receive a new P12 deduction card.

DPNI, DPGEN and DCNI scheme types

Employer records that have the following scheme types must have any Budget pack prepared and issued manually 

  • DPNI
  • DPGEN

And

  • DCNI

To assist in this process, address labels will be printed and issued to the PAYE Employer Office for any employer record with one of these scheme types for the year in question.

Note: Ensure that procedures are in place to issue Budget packs for new employer records set up after the issue of these labels has been made.

Labels should be received by the end of April. If they are not received, contact Personal Tax Customer, Product & Process Shipley for advice.

Contents of Budget employer pack letter / Budget employer pack

The contents of the Budget pack letter or Budget employer pack will be dependent on the Budget proposals that have been made. You will be notified of the details by a Business Guidance Note or Newsboard.