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Where Taxpayers and Advisers Meet

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by Tazkia
Tue Mar 27, 2018 11:42 pm
Forum: PAYE and Payroll Taxes, National Insurance, NICs
Topic: backdated pay from closed tax years
Replies: 8
Views: 2391

Re: backdated pay from closed tax years

EIM42202 has nothing to do with arrears of pay. The employee was entitled to the pay in the year it was due. Paying it late does not chnage that. Please see https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim02530 Many thanks for the good reference guide you sent, some of the year...
by Tazkia
Tue Mar 27, 2018 11:40 pm
Forum: PAYE and Payroll Taxes, National Insurance, NICs
Topic: backdated pay from closed tax years
Replies: 8
Views: 2391

Re: backdated pay from closed tax years

Please see ITEPA 2003 s.9 and s.16
Excellent, thank you for your help, as long as I can get the records together, seems like I just need to write to the HMRC
by Tazkia
Mon Mar 05, 2018 10:12 pm
Forum: PAYE and Payroll Taxes, National Insurance, NICs
Topic: backdated pay from closed tax years
Replies: 8
Views: 2391

backdated pay from closed tax years

I work for a large organisation and pay tax through PAYE. My wages annually are around 38000, so all the tax I pay is basic rate. However I am about to be paid a lump sum from my employers, which they have agreed to pay relating to allowances and entitlements that should have been paid to me, from A...

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