Archive for September, 2009

A Protocol to the Double Taxation Convention between the UK and Switzerland was signed in London on 7 September 2009. The Protocol updates the exchange of information Article of the existing Agreement to bring it into line with current OECD standard and practice. The Protocol will enter into force once both countries have completed their [...]

The UK Border Agency has published a consultation document, in which views are sought on changes to the charging structures for the applications and services provided by the Agency. Around 30% of the £2 billion spent on border security and immigration controls comes from the current fee structure. Among the proposals are some that would [...]

A Protocol to the Double Taxation Convention between the UK and Austria was signed in Vienna on 11 September 2009. The Protocol updates the exchange of information Article of the existing Agreement to bring it into line with current OECD standard and practice. The Protocol will enter into force once both countries have completed their [...]

A new version of the Employer’s Guide to PAYE has been published by Revenue. A Table showing all of the changes made to the previous version (dated 26 February 2008) is also available. Further information: Employer’s Guide to PAYE The UK Payroll News is sponsored by HRD & Payroll Solutions

Forms and documents are a feature of this week’s newsletter. HMRC has published a revised CWG2 Further Guide to correct some errors but, unfortunately, the revised booklet has errors of its own. Some recently published HMRC guidance for students gives different guidance on P38(S) procedures than is provided for employers. And, with thanks to the [...]

HMRC has published a new version of the CWG2 Employer Further Guide to PAYE and NICs in order to correct a number of errors that have been identified. Some of the errors have already been corrected in version 2 of the CWG2 issued on the Budget issue of the Employer CD-ROM. The new version 3 [...]

The following item is appreciatively reproduced from the 1 September issue of News On Line, the newsletter of the Institute of Payroll Professionals (IPP). An IPP member emailed the policy team with a very interesting query as follows: “We are having problems with employees, with sick certificates, misinterpreting the length of sickness. I have had [...]

The Finance Act 2009 provides HMRC with powers to impose penalties on employers and contractors in the Construction Industry Scheme that fail to make their monthly or quarterly payments of PAYE in full and on time. The new penalty regime will apply to all employers, irrespective of their size, and will replace the existing punitive [...]

A press release issued by HMRC on 2 September provides guidance to students on the procedures that allow them to be paid without having tax deducted if they earn less than the personal tax allowance during the 2009/10 tax year. One aspect of the guidance conflicts, however, with the published employer procedures. In the context [...]

The Government has asked the Low Pay Commission (LPC) to make recommendations for minimum wage rates in 2010 and, as appropriate, for 2011. In addition, detailed consideration will be given to the accommodation offset and to the introduction of a minimum rate for apprentices. With regard to apprentices, the LPC is inviting comments from interested [...]

In June 2008, the Scottish Government published a consultation document that sought views on whether it is still appropriate for Scottish Agricultural Wages Board (SAWB) to set minimum rates of pay and other conditions for agricultural workers in Scotland. Decisions taken by the SAWB affect 25,480 workers. About a half of these workers are employed [...]

By Bill Balcezak, General Manager-Time Division, Journyx Despite the rumors – and even proof, in some corners of the world – that the economy is getting better, times are still hard for businesses everywhere. To make it through to the other side of the recession, every company must do what it can to improve process [...]

by Curt Finch, CEO of Journyx Okay, so maybe you have the large projects nailed in Microsoft Project, but what about the smaller ones that, in reality, make up the bulk of your portfolio? Are you just “winging” those, using status emails and Excel spreadsheets to manage them? If so, you could be making a [...]

This week’s newsletter is short, covering a couple of international items and agricultural wage increases in Scotland. Our Employer FAQ looks at employers’ obligations when an employee is pregnant and her, or her baby’s, health is at risk as a result of the nature of her work. The UK Payroll News is sponsored by HRD [...]

A new Tax Information Exchange Agreement (TIEA) between the UK and Gibraltar was signed in London on 24 August and in Gibraltar on 27 August 2009. The Agreement will enter into force as soon as both governments have completed their domestic legislative procedures needed to give it effect. Further information: Gibraltar: Tax Information Exchange Agreement [...]

A Protocol to the Double Taxation Convention between the UK and Singapore was signed in Singapore on 24 August 2009. The Protocol updates the exchange of information Article of the existing Agreement to bring it into line with current OECD standard and practice. The Protocol cannot come into force until Singapore amends its domestic law [...]

A minimum wage for agricultural apprentices has been introduced for the first time in Scotland. The Scottish Agricultural Wages Board has set the minimum hourly rate for apprentices at £3.50 per hour for the first 12 months of employment. To be eligible, workers must undertake to study a Level 2 Modern Apprenticeship in Agriculture. Details [...]