Spending Review, three court/tribunal decisions, employer stats, flexible working, tax bills and refunds, annual pension allowance, P46(Car), tax code 0T, NICs rates for 2011/12, and Qatar.Thursday, October 21st, 2010
There’s much to consider in this week’s newsletter. The Spending Review, with only one substantial piece of news for payroll, does not dominate as we might have expected. There are changes to the way in which form P46(Car) will be completed from next April. We also have the explanation for the use of 0T on form P46 from next April.
The three court and tribunal cases that we review this week may well have relevance to your payroll operation. The ECJ decision in particular tackles a particular issue for employers using opt-out agreements for working more than 48 hours per week.
Also included this week is a review of the Government’s changes to the annual allowance for pension tax relief and other related pensions matters included in the draft legislation.