One of the big changes is that you (or your payroll provider) must make a report to HMRC on or before the day you make any payment to your nanny (except reimbursement of expenses), including a calculation of tax and NI due.

But HMRC have announced today that *for 6 months only*, if you employ fewer than 50 staff you don’t have to make that report until the end of the tax month (which is always on the 5th of the month).

Is that going to help? Not really, unless you pay your nanny a net wage (which is not a good idea anyway) depending on how many hours she works up to the day of payment.

Note that this document has been revised in line with Ofsted’s revision of the original document in September 2012. There are only two minor changes affecting nannies:

• CR6.3 now reads

  Childminders and home childcarers must ensure that where other children are cared for alongside children who are part of the later years provision, the behaviour of the other children does not have a negative effect on the children of the later years provision.

• CR15.2 now reads
  

  Home childcarers must:

  • give a copy of the certificate of registration to a parent on request
  • show any notice of suspension to the parent of each child who is provided with childcare.

The previous version is still available in PDF or MS Word format.

Lisa Williams is the sole director and owner of Noble Minder Limited, the company which provided the NobleMinder service to childminders which was dissolved on 24 April 2012. I have spoken to Lisa for the first time this afternoon: she was not willing to provide any information or to discuss the consequences for users of the uncertainty regarding the future availability of the service.

I will post more information tomorrow regarding what users can do about this situation.

I have set up a page at www.mranchovy.com/noble-minder-limited where you can find out more about this.

However if you are self-employed, you have not been able to claim anything extra when carrying a passenger.

But a page has just been updated on the HMRC site which states that the self employed can now claim this as a business expense – backdated to 6 April 2011!

As many self employed people and their advisers are preparing tax returns for 2011/12 right now, this is definately something to bear in mind.

Here are the changes that will affect most childminders*:

• Class 2 National Insurance goes up by 15p to £2.65 a week.
• The personal allowance goes up by £630 to £8,105 a year.
• The start point for Class 4 National Insurance goes up by £380 to £7,605 a year.

So most childminders will pay an extra £7.80 over the year in Class 2 contributions, but the tax bill to be settled in January 2014 will be £160 less than it would otherwise have been to leave them £152 better off. Most employees fare very slightly better with a £170 a year reduction in tax and national insurance.

Childminders assistants will benefit in the same way as nannies and other employees, with a saving of up to £57 a year in Employer’s National Insurance for their employer.

Here are the changes that will affect most nannies*:

• The personal allowance goes up by £630 to £8,105 a year. This leaves an extra £2.42 a week in your pocket.
• The start point for National Insurance goes up by £7 to £146 a week. This leaves an extra 84p a week in your pocket.
• So overall, most nannies will pay £3.26 a week less Income Tax and National Insurance.

Employers also get a break, with an £8 increase in their NI thresold to £144 a week, saving them £1.10 a week.

www.mranchovy.com/calc

Note that it must be saved in the same directory as the linked workbooks and you will need to enable macros.

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File: Summary.xls
Size: 48kB  License: Freeware

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