The Right to work in the UK

Do you know how to carry out a ‘right to work in the UK check?

The Immigration, Asylum and Nationality Act 2006 places a duty on employers to carry out checks to confirm someone’s right to work in the UK before employing them.

Punishments for employing an illegal worker are:

  • £20,000 for each illegal worker employed
  • Up to five years imprisonment for knowingly employing an illegal worker

Some employers may not know the specific checks and check-ups that must be used when employing a new worker:

The ‘Right to work Check’

Employers must carry out a ‘Right to work check’ on a worker before the employment begins to ensure that he or she is legally allowed to work in the UK and do the work in question. This check should be carried out on all employees to maintain accuracy and avoid any discrimination.

The ‘Right to work check’ means that an employer must check that a document, provided by the worker, is acceptable for showing the employee’s permission to work in the UK. There are three key steps to determine the check:

  1. Obtain the original version of one or more of the permitted documents
  2. Check the validity in the presence of the holder (worker)
  3. Take and retain a clear copy of the document in an un-editable format, e.g. PDF / JPEG, and record the date of the check.

These copies must be kept until 2 years after the employment ends.

List A and List B

HMRC provides two lists that show the documents required to prove a worker has the right to work in the UK. List A gives the documents that show the holder has an ongoing right to work in the UK. If an employer checks these correctly, they have an excuse against payment of a civil fine for the duration of that person’s employment.

Alternatively, List B gives documents that show the holder has the right to work in the UK for a limited time only. If an employer checks these correctly, they have an excuse against a civil penalty for a limited time. To retain a statutory excuse, another check must be carried out towards the end of this period.

HMRC’s employers guide to acceptable right to work documents explains list A and list B:

HMRC also provide an online interactive tool on checking somebodies right to work in the UK. This should be used when carrying out the checking of documents, if extra clarification is needed:

If you have any questions on the above or would like any more information, please feel free to contact us on 0116 2423400.

Zahra Bates, Payroll Assistant 

Construction Industry – Subcontractor verification changes from 6 April 2017

Construction Industry – subcontractor verification’s

HMRC have confirmed in the latest Employer Bulletin that changes will be made to the verification of subcontractors in the construction Industry Scheme (CIS) from 6 April 2017.

From 6 April 2017, contractors must use an approved method of electronic communication to verify their subcontractors. So from 6 April 2017 HMRC will no longer accept any telephone calls to verify subcontractors and from then contractors must verify subcontractors using:

  • the free HMRC CIS online service, or
  • commercial CIS software.

This change is one of a series made to CIS to increase HMRC efficiency and accuracy, and to reduce administration. HMRC are also reminding contractors that they have also introduced additional features of the online system including the ability to amend returns online, and the addition of an online message/alert service.

Please contact us for help with CIS issues. 0116 2423400

National Living/Minimum Wage Changes from 1 April 2017

From 1 April 2017 the National Living/Minimum Wage rates will increase as follows:

  • £7.50 an hour for workers aged 25 and over – previously £7.20
  • £7.05 an hour for workers aged 21 to 24  – previously £6.95
  • £5.60 an hour for workers aged 18 to 20 – previously £5.55
  • £4.05 an hour for workers aged 16 to 17 – previously £4.00
  • £3.50 an hour for apprentices under 19 or in their first year – previously £3.40

If you are paying any employees with reference to the National Living/Minimum Wage you will need to amend the hourly rates accordingly.

If you have any questions on the above, please do not hesitate to contact us 


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Spring Budget 2017

I am sure that you have seen the headlines in the papers this morning about the Budget and for a detailed analysis please see the report on our website:

The items that have caught my attention and I think are relevant to most people are as follows:

National Insurance for the self-employed

At present, if self-employed, you pay class 2 National Insurance of £145.60 for a complete year, and class 4 at 9% based on your level of profits.  The Government do not think that this is fair as employees pay National Insurance at 12%.  To level this position, class 2 National Insurance will be abolished from 06/04/2018 and the class 4 element will increase to 10% from that date, and to 11% from 06/04/2019, thus bringing the self-employed more in line with the employed.

Dividend changes again …

From 06/04/2016 broadly the first £5,000 of dividend income is taxed at 0 % (Dividend Allowance).  This will continue until 05/04/2018.  However, from 06/04/2018 the Dividend Allowance will reduce to £2,000.  This will mainly affect the family company shareholder and increase their tax liability as follows:

Basic rate taxpayer – additional tax of £225

Higher rate taxpayer – additional tax of £975

Additional rate taxpayer – additional tax of £1,143

Individual Savings Accounts (ISAs)

 The overall limit is increasing from £15,240 to £20,000 on 06/04/2017.

Property and trading income allowances

Although this was mentioned last year it comes into play on 06/04/2017. It is as it says, so if you have property or trading income of £1,000 or less you will no longer need to declare this or pay tax on it.  This could cover small amounts of rent from Air ‘bnb’ activities or trading on ebay. 

New Childcare provisions

 If you are taking out new childcare provisions from 06/04/2017 then, instead of opting for a salary sacrifice scheme and receiving vouchers, for every 80 pence that you contribute the Government will contribute 20 pence. The maximum the Government will contribute will generally be £2,000.

Making Tax Digital

This will be introduced on 06/04/2018 for businesses, the self-employed and landlords who have profits chargeable to Income Tax and pay Class 4 National insurance Contributions where their turnover is in excess of the VAT Threshold, which will be £85,000 from 01/04/2017.

As this is a very new area please contact us for further information.

Salary Sacrifice

 From 06/04/2017 this is changing, but it is still beneficial for both the employer and employee to sacrifice salary in respect of employer provided pensions, childcare vouchers, workplace nurseries and cycle to work schemes. 

Construction Industry

The government are launching a consultation on 20 March 2017 to look at various areas, including the qualifying criteria for Gross Payment Status and options to combat VAT supply chain fraud in supplies of labour.

In addition to the above, certain other changes come into force on 06/04/2017 that have been mentioned in earlier Budgets namely:

Restrictions on residential property interest

Landlords will no longer be able to deduct all of their finance costs from their property income.

Inheritance Tax residence nil rate band

There will be an additional nil rate band for deaths on or after 06/04/2017 where an interest in a main residence passes to direct descendants.

As mentioned above I have only mentioned the areas that I believe will be most relevant to the majority of our clients but other areas can be found on our website.

Please contact us if you have a specific query. 0116 24243400

Julia Harrison, Tax ManagerJulia Harrison April 2012

Shared parental leave – What are you entitled to?

Shared parental leave (SPL) allows employed parents and adopters to share leave and pay with their partner to care for children from birth until their first birthday.

  • Only employees can take SPL; they must have a partner (separated partners still qualify if sharing responsibility for care of child at the time of birth)
  • SPL allows mothers (or adopters) to shorten their maternity leave (and pay) to share the leave (and pay) with their partner in order to care for children in their first year; it is the mother’s choice whether to share leave
  • The mother can only share with one person; it is her choice provided her partner satisfies the qualifying conditions
  • Even if only one parent is entitled to SPL and/or ShPP (e.g. one is self-employed or not entitled to ShPP), the other partner may still  be entitled to SPL/ShPP if both satisfy the qualifying conditions
  • The employee taking SPL must have been employed 26 weeks by the 15th week before the expected week of childbirth and remain employed in the week before the start of SPL. Their partner must also satisfy an employment and earnings test
  • At least 8 weeks’ written notice must be given to end maternity leave and start of SPL
  • SPL can only be taken a week at a time but can start mid-week. SPLIT days can be used to work part-time by agreement with employer
  • SPL can be taken by both parents at the same time or at separate times; they must decide how to take it. The mother can remain on maternity leave while the partner is on SPL
  • SPL can be taken in up to three separate blocks (unlike maternity leave) or more if the employer agrees
  • There are detailed notice provisions which must be followed
  • Employees can work for up to 20 days during SPL (SPLIT days), as well as 10 days during maternity leave (KIT days). These must be agreed with employer.


Can pay be transferred as well as leave?

Yes.  Statutory maternity pay (SMP) is available to female employees from the 11th week before the expected week of birth or the actual birth if earlier.  It is paid for 39 weeks (the maternity pay period – MPP) with the first 6 weeks being at 90% of pay (and then either the flat rate of £139.58 or 90 per cent if this is lower for the remaining 33 weeks.  But, only 37 weeks is available for ShPP as the mother must take the first 2 weeks after the birth. Women who do not qualify for SMP will often qualify for maternity allowance which is paid at £139.58 or 90 per cent of average earnings if this is lower.

If you wish to discuss any of this in more detail please contact us 0116 2423400 

Becky Edwards, Payroll Manager 

The New Marriage Allowance



The marriage allowance allows you transfer £1,100 of your Personal Allowance to your husband, wife or civil partner – if they earn more than you.

This reduces their tax by up to £220 in the tax year (6 April to 5 April the next year).

In order to benefit as a couple, you (as the lower earner) must have an income of £11,000 or less.

If you are eligible for marriage allowance in the 2015/2016 tax year, you can backdate your claim to 6 April 2015 and reduce the tax paid by up to £432.

Who can apply?

You can get marriage allowance if all the following apply:

  • You are married or in a civil partnership
  • You don’t earn anything, or your income is under £11,000
  • Your Partner’s income is between £11,001 and £43,000

You can also apply for marriage allowance if you or your partner:

  • Are currently receiving a pension
  • Live abroad – as long as you get a Personal Allowance

If you or your Partner were born before 6 April 1935, you might benefit more as a couple by applying for Married Couple’s Allowance instead.

If you would like to discuss this please get in touch. 

Paula McIntosh, Administration  


Tax Reminder

The following Tax Events are due on 19th October 2016:

Business Tax Events

PAYE quarterly payments are due for small employers for the pay periods 6th July 2016 to 5th October 2016

This deadline is relevant to small employers only. As a small employer with income tax, national insurance and student loan deductions of less than £1,500 a month you are required to make payment to HMRC of the income tax, national insurance and student loan deductions on a quarterly basis.

Where the payment is made electronically the deadline for receipt of cleared payment is Friday 21st October 2016 unless you are able to arrange a ‘Faster Payment’ to clear on or by Saturday 22nd October. In year interest will be charged if payment is made late. Penalties also apply.

PAYE, Student loan and CIS deductions are due for the month to 5th October 2016

This deadline is relevant to employers who have made PAYE deductions from their employees’ salaries and to contractors who have paid subcontractors under the CIS.

Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.

Where the payment is made electronically the deadline for receipt of cleared payment is Friday 21st October 2016 unless you are able to arrange a ‘Faster Payment’ to clear on or by 22nd October 2016. In year interest will be charged if payment is made late. Penalties also apply.

Tax and NI due under a 2015/16 PAYE Settlement Agreement

This deadline is relevant for employers who have entered into a PAYE settlement agreement to pay tax and national insurance in respect of benefits in kind for their employees for the year ended 5th April 2016.

Where the payment is made electronically the deadline for cleared receipt of cleared payment is Friday 21st October 2016 unless you are able to arrange a ‘Faster Payment’ to clear on or by Saturday 22nd October 2016.

If you would like to discuss this in more detail then please get in touch here.  


Extending your PAYE payment deadline the easy way

We all know it is very important to pay your taxes to HMRC by their deadlines to avoid any late payment interest and penalties.

The statutory deadline for paying Employers PAYE liability is the 22nd of the month – or the 19th if paying by cheque through the post.

Different ways to pay your PAYE include:

  • By Debit or credit card online
  • BACS
  • At your bank or building society (cash or cheque)
  • At the post office (debit card, cash or cheque)
  • Direct Debit
  • By Cheque through the post

HMRC’s preferred option is that you make your payments online as this saves them money and hence saves you, as the tax-payer, money as well.

For employers, the advantage of paying with online banking is that the deadline extends by 3 days to the 22nd. If your bank offers faster payments this means you can pay on a Saturday/Sunday if the 22nd falls on the weekend.

Whereas, if you pay by BACS you would have to put the payment through 3 working days before the deadline for it to clear and paying by direct debit would mean having to pay it 5 working days before the deadline.

If you pay by posted cheque, the recommended time of posting is around the 12th of the month – 10 working days before the payment is due!

You can see the different payment deadlines in the diagram below: 

ZB Blog Image PM

PAYE Timeline 

To increase your payment deadline, paying by faster payments, CHAPS or personal banking will be the best option. Paying by cheque gives you the shortest deadline as you have to give it time to arrive with HMRC and for the payment to clear.

If you have a debit or credit card you can give us a call and we can pay your liability over the phone for you.

Alternatively, if we provide you with our payroll services, we can set up the direct debit PAYE payment for you when the payroll is processed so you have no worries about paying it yourself or making sure it is paid on time. For more information on any of the above or to pay your liabilities by card or direct debit please contact us on 0116 2423400.

Zahra Bates, Payroll Assistant 

Summer Budget 2015

On 8 July 2015 George Obsorne presented his first Budget of this Parliament, and the first Conservative-only budget since 1996.

This Budget is aimed to not only balance the books, but remove some of the imbalances within the tax system.  Some of these changes were completely unexpected… The Chancellor has definitely thrown a few curve balls!

We will briefly cover the biggest and most radical changes here, plus the main tax proposals from the Summer Budget.  However if you would like a more detailed review of the Budget, including proposals already outlined in the March Budget such as the personal savings allowance, our full Budget summary can be found here.  While this blog covers the announcements made by the Chancellor, none of this is yet law so may be amended by the Finance Act.

Main Budget Tax Proposals

Brand new taxation system for dividends received by individuals

  • Restriction of relief for interest payments on buy to lets
  • Extension to the inheritance tax nil rate band for homes

Other Tax Changes

  • Changes in the Annual Investment Allowance for businesses
  • Removal of tax relief on the acquisition of certain intangible assets
  • Increase in the NIC Employment Allowance

Personal Tax

Personal Allowance

As part of the Government’s plan to bring the personal allowance up to £12,500 by the end of this Parliament, a small increase in the personal allowance was announced.  For the current year (2015/16) it is £10,600 but will be going up to £11,000 in 2016/17 and £11,200 is 2017/18.  The tapered reduction of the personal allowance for individuals with adjusted net income over £100,000 remains.

Dividend Tax Allowance

This was the major surprise of the budget for us as there had been no hint of any changes in this area!

Historically, dividends have attracted a notional tax credit which meant that for basic rate taxpayers, there was no tax to pay on these.  Higher rate tax payers would pay 25% on the net dividend and additional rate taxpayers would pay 30.56%.  This is in recent years…. if you go further back, the tax on dividends was more than 80% for some!

From 6 April 2016 the Government will abolish the dividend tax credit and replace it with a new Dividend Tax Allowance of £5,000 per year.  Dividends will then be taxed in the basic rate band at 7.5%, the higher rate band at 32.5% and in the additional rate at 38.1%.

This makes more sense through an example.  Say you operate through a limited company and normally take £8,000 salary and £30,000 dividends – under the current rules you would not pay any income tax (assuming this is your only income) – your “take home pay” would be £38,000.  Now contrast this to the new rules from April 2016…. the income tax would be £1,650 and your “take home pay” would be £36,350.  If you took an £8,000 salary with a £150,000 dividend, you would pay £8,000 more tax under the new rules!

There are a couple of saving graces to this…… firstly a cut in corporation tax and secondly an extension of the basic rate band so that higher rate tax only kicks in at £43,000, or £48,000 if you include the dividend allowance.  Equally, because there will be no grossing up of dividends like there was in the past so the amount being taxed (even though you have drawn the same amount) will be lower, even if the applied rate is higher.

The other bonus is that though these changes are coming, they aren’t effective until April.  Therefore we will be speaking to our affected clients so together we can plan around this as much as we can.  This may mean taking more dividends in the current year and less next year, but this needs to be reviewed on an individual basis as there are complex factors at play, such as cash flow, payments on account, differing tax rates and tapering away of personal allowances.

The idea with these changes is to remove the preferential tax treatment for this well-established method of profit extraction for small businesses through incorporation.  While it is an admirable idea to address imbalances in the system, a little warning would have been nice Mr Chancellor, as this is the go-to remuneration strategy for the majority of small companies!  The Treasury’s plan is to reduce “Tax motivated incorporation”.  Let’s not forget that it was tax policy that ‘forced’ (note the inverted commas) businesses to incorporate back in 2002 when the first £10,000 of profits were free of tax.  To be fair though, that was Gordon Brown, so it’s one thing we can’t blame on George Osborne.  Even though this rebalancing act reduces the tax savings from operating as an incorporated entity, it may still save a significant amount of tax, just not as much perhaps.  Of course there are more reasons to incorporate, outside of the tax treatment – if you would like to discuss the benefits and drawbacks of incorporation, get in touch.

Restricted Loan Interest Relief on Buy-to-Lets

The basic principles of calculating how much profit to tax, whether it be from a trade or property, has always been that you add up all the income, take off all the expenses, adjust for any tax jiggery-pokery (as required by tax law of course) and that’s the profit you pay tax on.  Well, when it comes to residential property, it’s being turned upside down!

From April 2017 higher and additional rate taxpayers will no longer be able to deduct all the finance costs they incur (mortgage interest and fees) against their rental income.  There will be gradual reduction over the next 4 years so that the finance costs are only a deduction at basic rate of tax, not higher or additional rate.

People are being taxed on income at one rate and getting relief on expenses at another (lower) rate.  In a budget that is supposedly about addressing imbalances, this doesn’t seem fair (I know… life’s not fair!) and seems to specifically insert an imbalance that wasn’t even there in the first place.

Wear and Tear Allowance

There is a bit of a sweetener in store for some property lessors though.  In the past, there has been no relief for expenses incurred on fixtures and fittings (including carpets and white goods) on properties that aren’t fully furnished.  While fully furnished properties were eligible for an allowance for wear and tear at 10% of rent income, this was not available for partly furnished properties.  Well the wear and tear allowance is disappearing and all properties, whether furnished or unfurnished (including partly) will benefit from relief for the actual costs incurred of replacing furnishings.

Pension Relief

Currently there is a £40,000 annual allowance for pension contributions (both personal and employer).  From April 2016 there will be a taper of this allowance for those with adjusted net income of over £150,000.  The allowance will be reduced by £1 for every £2 of income, down to a minimum of £10,000.  This is to pay for the increased inheritance tax nil rate band (see later) but the Government are in consultation about pensions in the longer term and are reviewing whether there is a case to be made for widespread changes to pensions relief, so watch this space!

Business Tax

Corporation Tax Rates

You would be forgiven for thinking “Hang on, didn’t corporation tax rates just go down?!”.  The reason you would be forgiven is that you would be totally correct!  The large company and small company rates were as recently as April 2015 aligned at 20% and yesterday the Chancellor announced a further reduction to 19% from April 2017 and 18% from April 2020.  For the next few years the rates will be in line with the small company rate from 10 years ago, although you may remember that the large company rate was 30% then, so there is a significant saving for larger companies.  This reduction in the rate is likely (call me cynical) a peace offering over the minimum wage changes which will be detailed later.

Annual Investment Allowance

You’re probably aware of the Annual Investment Allowance which was introduced in 2008 which allows businesses to write off the cost of most plant and machinery (not cars) against profits, up to a total annual limit.  Well since then we have been riding the AIA wave (figuratively, of course) as the rates have gone up and down, and up, and up, and then threatened to come crashing down… Currently it is set at £500,000 however it was originally planned to plummet (yes, it’s dramatic isn’t it!) down to £25,000 in January 2016.  Fear not! From January 2016 the level is set permanently at £200,000 p.a.  (I say permanently, is anything ever permanent in tax?!).  This will apply to all purchases after 1 January 2016 and as you would expect, the transition rules are pretty complicated!  If you are thinking of purchasing any large equipment, please do get in touch because the timing may be critical to how much accelerated tax relief you can get.

Corporation Tax Relief for Goodwill

George Osborne seems to have a thing about goodwill!  You might remember that in the Autumn Statement of 2014 he removed corporation tax relief on goodwill acquired from a related business, such as when a sole trader ore partnership incorporated into a limited company.  Well this time he’s gone one step further and withdrawn relief for all goodwill and customer related intangible asset purchases, being from a related party or a third party, even in an arm’s length transaction.  Previously, the write off the asset in accordance with the company’s accounting policy was deductible for tax purposes but no more!  Relief will continue to be allowed for historical purchases of these intangible assets, but the new rules will prohibit release for any acquired after 8 July 2015.

Capital Taxes

Capital Gains Tax

Despite widespread speculation, capital gains tax has escaped from the Budget unscathed!  There had been concerns about the possible withdrawal or reduction in Entrepreneur’s relief, whereby sale of business investments are taxed at the low rate of 10% but there was no announcement of this.  Perhaps the announcements on dividends and goodwill were enough for small, owner-managed businesses to cope with in one Budget!

Inheritance Tax Nil Rate Band

This was the shock of the Budget….. no actually, it wasn’t as it’s been circulating in the media for weeks.  An additional nil-rate band will be introduced where a residence is passed onto direct descendants, such as children or grandchildren.  This will be initially £100,000 (on top of the standard £325,000 nil-rate band) from April 2017, rising to £175,000 from April 2020.  This effectively means that an individual with over £175,000 of their estate value being their residence will have a nil-rate band of £500,000.  Subject to a technical consultation (which roughly translates to: ‘we haven’t quite thought this through yet’) the allowance will still be available when a person downsizes or ceases to own a home from 8 July 2015 and assets of the equivalent value (such as cash) are transferred to descendants instead.

As one of the key manifesto promises of the Conservatives, this was always going to be introduced pretty quickly.  While critics will complain that this benefits the super-rich, the measures are expected to keep the same amount of estates within inheritance tax at the same levels as in 2014/15 of around 37,000.  House price rises have meant that without the introduction of this additional allowance, 63,000 estates would be expected to fall into inheritance tax by 2020/21.  Plus, the extra allowance will be withdrawn on a sliding scale for all estates over £2m.

A very political area of tax…. crackdowns are being made in this area to prevent the likes of Roman Abramovich avoiding (not evading, that would be illegal and we wouldn’t allege such a thing) tax.  Individuals who have been resident in the UK for 15 out of the last 20 years will not be able to use the “domicile” rules which affect capital gains tax, inheritance tax and income tax.  Historically, they have been able to pay tax on the “remittance basis” i.e. only pay UK tax on foreign income and gains, the proceeds of which are brought into the UK.  Going forward, worldwide income and gains for these people will be taxable in the UK, even if not remitted into the UK, and they will be subject the UK inheritance tax.

Other Matters


National Living Wage

This is not a new concept, as it has been reported in the media and by opposition politicians for a while.  It would appear the Government has accepted that the minimum wage isn’t really enough for most people to live on and for April 2016 there will be a National Living Wage (NLW), which will be 50p higher than the National Minimum Wage (NMW) at that point.  It will operate as a premium on top of the NMW and will only be applicable to those aged over 25.  Apparently, people over 25 working 35 hours a week will see their gross pay increase by around a third compared to 2015/16 (over £5,200 in cash terms).  While great news for employees, this will no doubt mean additional costs for employers, large and small, but there is a silver lining….

Employment Allowance

In order to absorb some of the additional costs that the NLW will be incurred by employers, the Employment Allowance will be increased from April 2016 to £3,000 per year.  You may remember the £2,000 allowance being introduced in April 2014 which can be used against Employers’ National Insurance (NI) contributions as due through the payroll.  It’s free money, so we’re not complaining!  Remember that related businesses may only be entitled to one allowance between them, so do get in touch if you think this might apply to you.  Also from April 2016 companies where the director is the sole employee will not be eligible to claim the allowance, however many probably aren’t anyway as they are likely taking a wage that is below the NI threshold, and topping up with dividends…. (if this is you, you may wish to read the “Dividend Tax Allowance” section above).

That’s a pretty thorough roundup of the key points of the budget, but if you want more detail, please head to our full summary here.

If you have any queries, please get in touch on 0116 242 3400

Katie Kettle – Technical Manger
Katie Kettle Colour

National Minimum Wage Changes from 1 October 2014

From 1 October 2014 the National Minimum Wage will increase as follows:

• £6.50 an hour for workers aged 21 or over – previously £6.31
• £5.13 an hour for workers aged 18 to 20 – previously £5.03
• £3.79 an hour for workers aged 16 to 17 – previously £3.72
• £2.73 an hour for apprentices under 19 or in their first year – previously £2.68

If you are paying any employees with reference to the National Minimum Wage you will need to amend the hourly rates accordingly.

Annual Tax Summary
HMRC will be sending Personalised Tax Summaries to around 24 million UK taxpayers from October 2014 onwards.
The new tax summary is only for information. You and your employees don’t need to contact HMRC to check it.
The Annual Tax Summary includes information about personal taxes that either:
• HMRC have records for e.g. through PAYE or
• reported on a tax return

If you have any questions on either of the above issues, please do not hesitate to leave a comment and we will answer any queries.