New tax rules to affect game shooting.
Shoot managers accustomed to paying ?A. N. Other? for a day?s casual labour will need to upgrade their systems to cope with new requirements from HMRC, tax experts have warned.
As part of the new ?Real Time Information? system, employers will be legally required to submit electronic returns of payroll data to HMRC each time they pay their employees rather than sending a separate return at the end of the year.
The onus will now be on shoots to know the names and addresses of employees, as well as dates of birth and National Insurance numbers.
Shoots will need to keep full records of payments to part-time staff such as beaters and pickers-up, with casual cash-in-hand payments banned from April next year.
Mike Harrison, from Saffery Champness Landed Estates and Rural Business Group, said: ?HMRC is now tightening up on an area where in the past there has been a relatively benign approach on its part.?
?There are no get-out clauses and the new rules apply to everyone, regardless of business size, that takes on casual labour for however short a period.?
?While the new legislation does not come into force until April we are advising all clients to have the systems in place to manage the new rules well in advance to ensure they can continue business as usual.?
HMRC guidance for employers specifically warns against making up personal information, with heavy penalties for non-compliance.