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Introduction to Newsletter 18.02.10
Thursday, February 18th, 2010
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The problems caused by HMRC issuing duplicate coding notices continue to be an issue and HMRC have published at least two updates to reassure employers and employees. We have reproduced the latest announcements below.
The problem faced by employers wanting to impose new terms and conditions on employees seems to have been solved by Asda, as revealed in a recent Employment Appeal Tribunal decision. The solution seems to be too easy so it will be interesting to see if it survives a review by the Court of Appeal.
It seems that not a week goes by without a new issue being raised on the subject of salary sacrifice schemes. They continue to be a significant topic of discussion on the PayPerShop Forum and this week’s Employer FAQ looks further at how employers might make benefits such as cycles “available generally” where the conditions for exemption are not met.
Other uses for salary sacrifices are also appearing. Traditionally they have been used to take advantage of tax and NICs exemptions and their use by umbrella companies for travel expenses is the subject of a new consultation document published by HM Treasury. We also heard this week of salary sacrifice schemes being used in situations where there are no direct tax and NICs savings to be made, such as in the provision of company cars in order, for example, to reduce the risk of corporate manslaughter charges when employees use their own cars for business trips, but also simply to provide a self-financing benefit for employees and family members.
We would be interested to hear more about any such innovative salary sacrifice schemes. You can send any information to ian@paypershop.com or post the information on the PayPerShop Forum, at www.paypershop.com/forum.
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