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New and NICable

 
Continuing this series of updates on National Insurance contributions David Heaton of Baker Tilly in Leeds looks at recent developments
 
As we approach the end of the tax year there are three new matters to which attention ought to be directed one likely to cause vastly more difficulty than the others.
P14: No leeway this year
 
The latest Employer's Bulletin (http://www.inlandrevenue.gov.uk/employers/empbull19.htm) announces a tightening in the operation of the deadline for the submission of employers' year-end returns.
 
The PAYE and Contributions Regulations have for many years set the submission deadline for P14 and P35 as 19 May. The unofficial policy for the deadline has in practice been...
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