Archive for June, 2010

The 2002 European Working Time Directive, as it applies to mobile road transport workers (i.e. drivers of commercial goods and passenger vehicles), makes provision for its rules to apply to self-employed drivers from 23 March 2009. However, in 2008, the European Commission consulted on permanently exempting self-employed drivers, proposing instead that the Directive should be [...]

On 17 June, the Revenue Commissioners published a consultation document and draft regulations relating to the Mandatory Disclosure of Certain Transactions legislation introduced in section 149 of the Finance Act 2010.  The legislation requires the promoters of tax schemes with certain characteristics to disclose them to the Revenue Commissioners shortly after they are first marketed [...]

This has been a quiet week for news – I don’t suppose many readers will get too excited about living accommodation and lease premiums – but perhaps it gives us a little time to prepare for the Budget revelations next week. As well as the normal newsletter next week, we will be providing a summary [...]

Legislation was introduced by means of the Finance Act 2009 to prevent attempts to avoid tax and NICs by means of the payment of a lease premium rather than the full market rent for the use of the accommodation. Where the person providing the accommodation pays rent, the charge is based on the actual rent [...]

(UK relevant – Pre-tax deductions, statutory deductions, voluntary regular deductions, deduction in retail employment, one-off deductions, exempt deductions, how to make a complaint) There is no easy answer to this question. You are advised to read this article in full before deciding whether you think a particular deduction from your wages is lawful or not. [...]

[Press Release]  With the World Cup kicking off this Friday, the Institute of Payroll Professionals (IPP) is alerting payroll and HR departments to be prepared for an increased number of staff booking annual leave in order to watch the football. New research by the IPP has revealed that one in six employees (16.3%) are planning [...]

Every year-end we get questions about the HMRC’s concession for the filing deadline for P14s and P35s. “Is May 19 really the filing deadline, or is it May 26?” Well, it has always been May 19 and, if a late-filing penalty is imposed, it is always calculated from May 19. As will be seen in this week’s first [...]

The statutory filing deadline for PAYE year-end returns is 19 May each year.  In 1995, HMRC introduced Extra-Statutory Concession B46, providing, in effect, a grace period of seven days, in most cases, to 26 May.  The concession originally applied to both PAYE annual returns and Construction Industry annual returns, although the latter were discontinued at [...]

Two sets of rates have increased from 1 June – the juror loss of earnings allowances and HMRC’s advisory fuel rates. We have not revised our FAQ on juror allowances for three years, so this is a good time to do it.  The update is also prompted by the way a friend’s employer has handled [...]

With effect from 1 June 2010, the maximum daily rates of the financial loss allowances available to jurors have been increased by 2.9%, as follows: Period of Jury Service Maximum Financial Loss Allowance 4 hours or less on any day More than 4 hours   on any day First 10 days £32.47 £64.95 From 11th day [...]

HMRC reviews the published advisory fuel rates every six months and the new rates, effective from 1 June 2010, are added to the Table below.  Employers may choose to: implement the new rates immediately or use the old rate for up to one further month, and require employees to make supplementary payments if the new [...]

The new government announced on 27 May that identity cards for British citizens are to be scrapped within 100 days and the National Identity Register, containing the biographic and biometric data of those who have obtained cards so far, will be destroyed.  The Identity Documents Bill is expected to be enacted before the August Parliamentary [...]