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Compliance
Guernsey: Minimum Wage – Wage rate proposals for October 2010
Friday, May 7th, 2010The first Regulations to be made under the provisions of the Minimum Wage (Guernsey) Law, 2009 will be the Minimum Wage (Prescribed Rates and Qualifications) (Guernsey) Regulations, 2010. They are currently in draft form and, if approved by the States, will introduce Guernsey’s first minimum wage rates from 1 October 2010. The Regulations make the following proposals: the [...]
Construction Industry – Responses to consultation on “false self-employment”
Friday, March 19th, 2010In July 2009, HMRC published the consultation paper False self-employment in construction: taxation of workers in which new proposals were made for tackling the culture of “false self-employment” in the construction industry. False self-employment occurs where workers are treated as self-employed for income tax and NICs purposes, despite the fact that the way in which [...]
Isle of Man: Budget 2010 – Taxation changes from April 2010
Wednesday, March 10th, 2010The following taxation measures for the 201/11 tax year were announced by the Minister for the Treasury in his Budget speech on 16 February. The following rates and allowances will apply from 6 April 2010: Personal allowances 2009/10 2010/11 Single person £9,200 £9,300 Married couple (combined) £18,400 £18,600 Additional Personal Allowance £6,300 £6,400 Blind person [...]
Is an Agile PMO Possible?
Monday, March 8th, 2010It often seems that a lean, agile development environment will always be at odds with the structure and constraints of the PMO. Rick Freedman described the situation well in a recent blog post: Many firms have committed so completely to PMBOK process flows and CMM best practices that many of the core concepts of agile [...]
National Minimum Wage – Consultation on travel and subsistence expenses for temporary workers
Thursday, February 18th, 2010Alongside the 2009 Pre-Budget Report, the Government announced that it intended to address the problem of potentially exploitative arrangements that are implemented for some temporary workers paid at or near the National Minimum Wage (NMW). HM Treasury has now published a consultation document, entitled National Minimum Wage workers: Travel and subsistence expenses schemes, which explains [...]
National Employment Savings Trust – Final regulations presented to Parliament
Wednesday, January 20th, 2010Summary A series of statutory Order and Regulations have been published that describe most of the final structure of the NEST scheme that will be introduced in 2012. In particular, they provide information about the operation of the new Corporation that will act as Trustee to the scheme, and the four-year implementation timetable so that [...]
Employer and Contractor Compliance – New penalty regime for late payments
Friday, January 15th, 2010A draft statutory Order has been published in order to bring into force, from 6 April 2010, the new penalty regime for employers who fail to make their monthly or quarterly payments to their Accounts Office on time and in full. The Order was published for comment so the date is subject to final confirmation. [...]
Expenses and Benefits – Support for public bus services
Wednesday, December 23rd, 2009Section 243 of the Income Tax (Earnings and Pensions) Act 2003 provides exemption from income tax on the provision of financial or other support for a public transport road service. The exemption, which also applies to National Insurance contributions, allows an employer to pay subsidies to a bus company in order to obtain free or [...]
Employer and Contractor Compliance – New penalty regime for late payments
Wednesday, December 23rd, 2009To advise employers of the implications of the new penalty rules for late payments, HMRC has published basic guidance notes and provided a series of “frequently asked questions”. Although it is obvious how HMRC will be able to identify late payments, the guidance notes and FAQs do no make clear how payments that are not [...]
Expenses and Benefits – Company car and van benefits
Friday, December 18th, 2009Summary For the 2010/11 tax year: the multiplier for the car fuel benefit charge increases from £16,900 to £18,000 the van fuel scale charge increases from £500 to £550. There are no changes to the measures already announced in Budget 2009 for the calculation of the car benefit charge for the 2011/12 tax year. For [...]
Tax Avoidance – Measures to strengthen scheme disclosure rules
Friday, December 18th, 2009Summary Five amendments are proposed to the existing rules for disclosing tax avoidance schemes, namely: A change to the trigger point for disclosure of marketed schemes to ensure early disclosure of schemes. An information power to require persons who introduce scheme promoters to clients to identify who the promoter is. Enhanced penalties for failure to [...]
Employer and Contractor Compliance – New penalty regime for late payments
Wednesday, December 9th, 2009From the start of the 2010/11 tax year, a new penalty regime will apply to all employers who do not make their monthly or quarterly payments to the Accounts Office on time and in full. It replaces the current surcharge regime that applies only to large employers, i.e. those with over 250 employers, although large [...]
National Minimum Wage – Basic rate of pay when only premium rates paid
Friday, December 4th, 2009In a judgement delivered by the London Employment Appeal Tribunal (EAT) on 25 November 2009 in the case Hamilton House Medical Ltd v Hillier, the employment judge ruled that, where an employee’s hours of work are such that only premium rates of pay are paid, the basic rate on which those premium rates are based [...]
Childcare and Childcare Vouchers – Further changes to the definition of ‘qualifying child care’
Wednesday, November 4th, 2009Sections 270A and 318A of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA) provide limited tax exemptions for the provision of childcare vouchers and employer-supported childcare. One of the conditions that must be met in order for these exemptions to apply is that the childcare must be “qualifying child care”. The definitions of “qualifying [...]
Introduction to Newsletter 22.10.09
Thursday, October 22nd, 2009This week we concentrate of two new consultation documents published by the Department for Business, Innovation and Skills (BIS). Both areas of change have been the subject of earlier consultations and the legislation in both cases is expected to be in place by April 2010. However, the more significant of the two for payroll and [...]
Agency workers – Further consultation on implementing the Agency Workers Directive
Thursday, October 22nd, 2009On 15 October, the Department for Business, Innovation and Skills (BIS) published a new consultation document, supported by draft Regulations, which explains, in nearly final form, how the European Directive on Conditions for Temporary Workers will be brought into UK legislation. The following notes update an article, based on the initial May 2009 consultation document, [...]
Pension Personal Accounts – Third DWP consultation document published
Thursday, October 8th, 2009The Department for Work and Pensions (DWP) has published the third of the three consultation documents that were promised on the rules and procedures that will apply to the provision by employers of Pension Personal Accounts. Employers will be required, during a transitional period starting in 2012, to enrol employees in either an existing occupational [...]
Additional Paternity Leave and Pay – Employers invited to comment on draft regulations
Tuesday, September 29th, 2009Following on from the announcement on 15 September that additional paternity leave and pay will be introduced from April 2011, the Department for Business, Innovation and Skills (BIS) has published the third consultation document on the subject, this time providing information on the detail of the policy, supported by draft Regulations and a detailed Partial [...]
Employer and Contractor Compliance – New penalty regime for late payments planned for May 2010
Wednesday, September 9th, 2009The 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 [...]
Introduction to Newsletter 19.08.09
Wednesday, August 19th, 2009This week’s newsletter covers the new Acas guidance on time off rights for employee representatives, the tax information agreement with Liechtenstein, one of the last tax havens, which made the news headlines this past week, a range of updates to the Employment Income Manual, and some new compliance fact sheets. The Employer FAQ will be [...]
