Archive for July, 2009

HMRC has identified a number of errors in the updated edition of the recently-issued Employer CD-ROM. A downloadable patch to correct the errors will be made available later in July. The errors are as follows: Net Pay Estimator – The estimated net pay shown only includes the deduction for tax and not NICs. The National [...]

The Commerce and Employment Department (CED) has launched a public consultation to obtain the views of employees, workers, employers and members of the public on the level at which minimum wage rates might be set. Unlike the UK, the Isle of Man and Jersey, Guernsey does not yet have a statutory minimum wage. The legislation [...]

Not many readers will have any active interest in Double Taxation Conventions (with many, like me, saying “thank goodness”) but we do try and keep you up-to-date in the newsletter with new treaties and changes to existing ones, even if it is only to provide the necessary web links. So, if you are involved with [...]

Following a meeting of the Agricultural Wages Board for England and Wales on 15-17 June, the following proposals were issued to take effect from 1 October 2009. Views on the proposals are invited up to 20 July, following which the Board will meet again to decide whether or not to confirm its proposals. The principal [...]

The Department for Business, Innovation and Skills (BIS) has published a new guide to the 2006 TUPE Regulations. Further information: A guide to the 2006 TUPE Regulations for employees, employers and representatives The UK Payroll News is sponsored by HRD & Payroll Solutions

A protocol to the Double Taxation Convention between the UK and Luxembourg was signed on 2 July, making changes to the Exchange of Information provisions. It is subject to Parliamentary approval and will enter into force when both countries have completed their legislative procedures. Further information: Protocol to the Double Taxation Convention between the UK [...]

An updated version of the Digest of Double Taxation Treaties has been published. Further information: Digest of Double Taxation Treaties The UK Payroll News is sponsored by HRD & Payroll Solutions

The Government has announced details of the UK’s treaty negotiating priorities for the year to 31 March 2010. Work is to proceed on new Double Taxation Conventions with Australia, Austria, Belgium, the British Virgin Islands, the Cayman Islands, Croatia, Ethiopia, Germany, Hungary, Israel, Luxembourg, New Zealand, Oman, Qatar, Spain, Switzerland and Thailand. Work will also [...]

From 31 July 2009, the average maximum working week for doctors in training reduces from 56 hours to 48 hours. However, in order to enable certain parts of the National Health Service to deliver adequate health service and medical care, the Working Time Regulations 1998 are amended so that an average 52-hour week maximum applies [...]

The Learn Centre and Paypershop Ltd are pleased to announce the acquisition of www.paypershop.com and its associated websites by The Learn Centre. PayPerShop.com is the UK’s unique Internet portal providing information and resources to Payroll and HR professionals totally free of charge. The website attracts advertisers and sponsors keen to raise awareness of their products [...]

Just a few small items of news this week, but the adjusted definition of “qualifying child care” has prompted a reworking of our Employer FAQ on the tax and NICs liabilities of childcare vouchers. Probably the most popular benefit provided under salary sacrifice schemes at the present time, childcare vouchers enjoy what is called a [...]

A first-time Double Taxation Agreement between the UK and the State of Qatar was signed in London on 25 June 2009 by the respective Finance Ministers. The Agreement will enter into force thirty days after both countries have completed their legislative procedures. In respect of income tax, the provisions of the Agreement will then take [...]

The limited tax/NICs exemption for the provision of employer-supported childcare and childcare vouchers (i.e. cost to the employer of up to £55 per week) depends on, among other conditions, whether or not the childcare is “qualifying child care”. The definition of “qualifying child care” is complex and differs for each part of the UK. New [...]

The final draft of a new detailed Code of Practice on time off for trade union duties and activities has been released on the Acas website. The code has been revised, after consultation, to reflect the changing nature of the British workplace and the effect this has had on time off arrangements for trade union [...]