We will prepare your UK payroll for each payroll period to meet UK employment tax requirements, specifically:
We will submit FPSs online to HMRC on the basis of the data provided by you. (FPSs must reach HMRC normally on or before the payday.) You must ensure that the data provided to us is complete and accurate, and your attention is drawn to your legal responsibilities as set out at paragraphs 13 and 14 below.
For each tax month we will prepare, where appropriate, an Employer Payment Summary (EPS) from the information and explanations that you provide to us. Examples include statutory payments, employment allowance, Construction Industry Scheme deductions and confirmation that no payments were made to employees.
We will submit EPSs to HMRC on the basis of the data provided by you. (EPSs must reach HMRC by the 19th of the month following the tax month to which they relate). You must ensure that the data provided to us is complete and accurate, and your attention is drawn to your legal responsibilities as set out in the ‘Your Responsibilities’ section of this document.
At the end of the payroll year we will:
We will deal with any online secure messages sent to us by HMRC in respect of your payroll.
We will submit national insurance number (NINO) verification requests as appropriate to verify or obtain a NINO for a new employee.
We will submit unique tax reference number (UTR) verification requests as appropriate to verify or obtain a tax status for a new sub-contractor.
Where you have instructed us to do so, we will also provide such other taxation ad hoc and advisory services as may be agreed between us from time to time. These may be the subject of a separate engagement letter, at our option. Where appropriate, we will discuss and agree an additional fee for such work when it is commissioned by you. Examples of such work include:
Where specialist advice is required on occasion, we may need to seek this from or refer you to appropriate specialists.
We will not accept responsibility if you act on advice given by us on an earlier occasion without first confirming with us that the advice is still valid in the light of any change in the law or public policy and practice or your circumstances.
We will accept no liability for losses arising from changes in the law (or the interpretation thereof) or public policy and practice that are first published after the date on which the advice is given.
Failure to do this may lead to penalties and/or interest.
Employers cannot delegate this legal responsibility to others.
You will keep us informed of changes in circumstances that could affect the payroll. If you are unsure whether the change is material or not, please let us know so that we can assess its significance.
If the information required to complete the payroll services set out above is received later than the dates specified above or agreed with us, we will still endeavour to process the payroll and returns to meet the agreed payroll date and filing deadlines but we will not be liable for any costs or other losses arising if the payroll is late or the returns are filed late in these circumstances. We may charge an additional fee for work carried out in a shorter time period.
Our services as detailed above are subject to the limitations on our liability set out in the engagement letter in paragraph 22 of our standard terms and conditions of business. These are important provisions, which you should read and consider carefully.
