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weekly summary
Scottish Tax, RTI and Personal Information, HMRC’s Bereavement Service and Business Dashboard and Deduction from Earnings Orders
Phew, what a scorcher we had last week. It led me to wondering what the rules were on minimum and maximum working temperatures. Minimum is relatively easy – the Approved Code of Practice and Guidance (ACOP) associated with The Workplace (Health, Safety and Welfare) Regulations 1992 states: A ‘workroom’, i.e. a place that people work [...]
Budget 2012 – Personal Taxation, Auto-Enrolment Thresholds 2012/13, HMRC Announcement, NI Scheme for Teachers and Lecturers
Last week, our ‘Budget Special’ Newsletter highlighted the main features of the Budget and how it will affect payrollers. As we said, there had been so many leaks via various sources that many of the things were expected or, at least, not a total surprise when they were announced. However, totally against expectations, there was [...]
National Minimum Wage 2012, Office of Tax Simplification, The Basic Earnings Assessment, P38(S) Farewell, BIS Calls for Evidence and Publishes Employment Law Review, DWP Touchbase E-Zine and RTI – The Summary
Two things that payrollers up and down the country are thinking at this very moment: Where will I be when the Chancellor delivers Budget 2012 this week, and What is the best way for me to find out what impacts me? We have been thinking this at The Learn Centre for some time now and [...]
HMRC Phishing Scam, NICs ‘Holiday’ Scheme, Tax Return Deadline Date, 2012/13 Coding Notices, HMRC Month 09/Q3 Payment and RTI – The Submission Types
Years ago on a Christmas Eve, when I was a little less worldly and wise than I am today, I was left a considerable amount of money by an old gentleman that I had never heard of. I think he was in America. The E-Mail notification of my windfall asked me for my bank details, [...]
Employment Law Payments and Awards, Auto Enrolment, Abolition of Contracting-Out on a DC Basis, Double Taxation Agreement Hungary, HMRC in 0T Reversal, RTI Starters and Leavers
Happy New Year to all our readers. New Year is, traditionally, a time for resolutions and promises and our chance to take a look at the year ahead and see what we want to achieve. In payroll, we have to look at a mix of what we would like to achieve with what we need [...]
‘L-Day’, Post Office Allocate NINOs in Trial, Online Filing Deadline Reminder, RTI – The ‘What’
I am not so sure that I like this getting older business. I am supposed to be getting wiser and more balanced in my thinking. Nothing could have been further from the truth last week when I watched a news bulletin, stating that the art of text messaging had turned 19 years-old. Apparently, in such [...]
Pensions Bill 2011, HMRC Interest Rates on CIS Returns, Disguised Remuneration Technical Guidance, Update on Employer Guidance for Childcare, Pensions Act 2011, RTI – ‘What HMRC did next’, Universal Credits
With the clocks having gone back and days becoming increasingly darker and colder, I feel that we are well and truly on the way to Christmas and the Autumn Statement on 29 November! This week’s FAQ follows the Statutory Payments theme from last week’s question and deals with the issue of requesting advance funding from [...]
Ni numbers, CIS penalties, security payments, childcare, subsistence scale rates, VAT and salary sacrifice, RTI update.
Last week we reminded you about the increase in the national minimum wage, a feature of October every year. New penalty rules for late filing of CIS monthly returns were also expected to be brought into play from October and the effective date has now been announced as 6 October. We have a reminder this [...]
Latest HR News
The Agency Workers Regulations came into force at the beginning of this month so, if you employ temporary staff, for example as clerical workers, drivers, warehouse operatives, make sure that you understand how these regulations now affect you. Essentially they require you to treat agency staff in exactly the same way as your permanent staff [...]
Holiday pay, P35 penalties, NMW, contracting-out, Employer Bulletin, NICs and pay periods.
Our lead story this week looks at the recent decision of the Court of Justice of the European Union in the long-running dispute between British Airways and its pilots on the way in which their holiday pay is calculated. The UK Supreme Court has yet to make its own ruling on theEuropean Court’s decision but [...]
Minimum wages, student loan notices, EFRBS, SSP, Nevada
The new National Minimum Wage (NMW) rates take effect from 1 October – or do they? The UK legislation actually requires the new rates to be paid for the first “pay reference period” that starts on or after 1 October. So, for example, with 1 October this year falling on a Saturday, if a weekly-paid [...]
Northern Ireland agricultural workers, double taxation agreements, DEOs, SSP and compensation awards
We have just a few brief news items for you this week, the most important of which, perhaps, is a reissue of the guidance document on the changes to the deduction from earnings orders (DEOs) that are being introduced from next year. If you are making a number of such deductions, you may wish to [...]
Childcare, Hungary, abolition of contracting-out, rest periods
This newsletter is being written eight time zones away from GMT in a very hot place with excellent Internet access, so guess away! No, it isn’t Hungary. In this country employer-supported childcare is minimal, contracting-out is an incomprehensible concept, and rest periods are generally not regulated. In fact, most employees here enjoy just one week’s paid holiday [...]
Latest HR News
We are now in late summer, approaching autumn, when a manager’s thoughts turn to winter and the problems it brings. So start thinking now about actions that you could usefully take to minimise or eliminate some of those problems. Does the boiler need a service, does the heating system work? Give it a run for [...]
RTI scenarios, advisory mileage rates, NICs and disguised remuneration
The first of our news items this week should be considered carefully. Just how RTI will cope with all of the different situations involved in payroll preparation and processing is of great concern to many. HMRC has addressed many of them but are there more that are not included – perhaps not yet even considered? [...]
Civil disorder, agency workers, holiday pay for shift workers
Other than the normal annual increases to the National Minimum Wage, there are relatively few payroll-related legislative changes from 1 October 2011. One is the introduction of the Agency Workers Regulations, bringing entitlement to equal terms and conditions after a 12-week qualifying period. In Northern Ireland, however, as covered in this week’s newsletter, the new [...]
This week: Holidays and long term sickness, penalties, reconciliations, auto-enrolment tools, childcare tax relief, HMRC bank details, P800s, and… VAT.
Our newsletters do not usually feature articles about VAT but that is unavoidable this week, now that HMRC has announced its position on the VAT implications for benefits provided under salary sacrifice schemes – an issue raised by the European Courtdecision in the Astra Zeneca case. There are have a number of court and tribunal [...]
Weekly summary
If you fail to file a return online, or make a payment on time, HMRC may impose a financial penalty. If you decide to appeal against the penalty, you will need a “reasonable excuse”. Until recently, most appeals have failed. What has changed? Your holiday runs from January to December. A new employee starts on [...]
Weekly summary
What are your views on the proposals to merge PAYE tax and NICs? Good idea but next to impossible? The government would like you views and has posed 14 questions in an effort to understand the issues involved. The issue of what holiday entitlements should apply for employees on long-term sick has generated some new [...]
Student loans, short service refunds, coding-out tax debts, China, NI cards, PDV update, IPOs.
Is it just me or do you think that there is something wrong about imposing a charge when someone pays off a loan early? That is what the Government is proposing to do when students make extra repayments towards their loans. See if you can make sense of the Government’s reasoning. This week we also [...]
