Archive for October, 2008

The Scottish Government has followed the lead of the UK Government and the Welsh Assembly and, on 28 September 2008, published a consultation document on the proposal to introduce a right for employees in the public and private sectors to request time off to train. The key points of the proposals are: employees must have [...]

This week’s newsletter has a wide-ranging collection of short items, but with two general themes. The first is the increase in the national minimum wage (NMW) for pay reference periods starting on or after 1 October.  Corresponding wage rises also apply to agricultural wages and this week we give details of the changes that apply [...]

A Protocol to the Double Taxation Convention between the UK and New Zealand took effect in both countries on 28 August 2008.  The Protocol relates to the exchange of information and assistance in the collection of taxes. A Double Taxation Convention between the United Kingdom and the Republic of Slovenia entered into force on 11 [...]

The Agricultural Wages Board for England and Wales has agreed a new Wages Order to come into force on 1 October 2008.  The principal changes to rates of pay and benefits are as follows: an increase in the Grade 1 (Initial Grade) pay rate for workers over compulsory school age of 3.9%, from £5.52 to [...]

The UK’s Age Equality Regulations allow employers to dismiss employees on the grounds of retirement at age 65 and, if they have requested to continue working beyond 65, to refuse the request, after following specified procedures, without providing written reasons.  There is no provision for appealing to an employment tribunal against the employer’s decision to [...]

The following points have been covered in earlier newsletters but, as HMRC is issuing reminders to developers, agents and employers in press releases and news items, it may be helpful to remind readers about service restrictions at the end of October. During the five-day period, 23 to 27 October 2008, HMRC’s PAYE online services for [...]

HMRC questions and answers (Reproduced from the September 2008 issue of Notes for Payroll Software Developers) 1. I submitted a P45(3) to HMRC that included incorrect pay and tax details – what should I do? You should include the correct pay and tax on your P11 Deductions Working Sheet but notify HMRC of the error [...]

From April 2009, Jobcentre Plus will align and lengthen payment periods for the majority of Working Age benefits.  It will involve assigning a single benefit week ending day for each individual, regardless of the benefits they receive.  Payment will be made fortnightly in arrears for a benefit week-ending day that is determined by the customer’s [...]

The new A4-size P45, which comes into use from 27 October 2008, can be printed on blank A4 paper using in-house printers if the employer files Part 1 online.  Some computerised payroll systems will introduce this facility before that end of the tax year; others may not provide it until the start of the new [...]

Regulations 42 and 46 of the Income Tax (Pay As You Earn) Regulations 2003 require employers to provide, among other information, an employee’s address when completing forms P45 and P46.  The online versions of these forms require both the first and second lines of address to be completed, in addition to the postcode. In situations [...]

The Department for Business, Enterprise and Regulatory Reform has reissued the detailed National Minimum Wage Guide.  As the guide is dated September 2008, it uses the 2007/08 minimum wage rates in the worked examples, rather than the new rates that come into force from 1 October 2008. Further information: National minimum wage guide The UK [...]

New tax agreements between the Isle of Man and the United Kingdom were signed at a ceremony in Douglas on 29 September 2008.  The governments have agreed to amend the provisions of the 1955 double taxation agreement by adding provisions on the taxation of income from pensions and a mutual agreement procedure.  Once the new [...]