This qualification sets out to ensure an in-depth understanding of payroll, and the complex payroll legislation involved, and also provides management skills including performance, time, project and operational management Foundation Degree inPayroll Management Join over 15,000 * qualified payroll professionals in the UK
Policy hub
been set up for one company is an inbox that emails the access code received by SMS to a selected group of team members who can then use the code to access the account. We asked HMRC if they were looking at the possibility of sending codes via email or if there was an alternative solution in the pipeline? Their response was: “Previously, we have looked at email as an option for extra security. For a number of reasons, we have found that it is not secure enough for us to use as a form of 2-factor authentication. However, we do constantly re-evaluate all possible extra security methods based on the changing online security landscape and email is always part of that exercise. “HMRC Extra Security Process has been created to ensure one account is not shared between multiple users. When setting up extra security, you will be able to create admin and delegate accounts so every user will have an account which they can then protect with extra security. “To provide different options for users, we offer mobile SMS, landline, or the option of an authenticator application. The HMRC app (which we recommend) is available on the Windows, Apple and Google stores for free or you can use one of the many free authenticator applications available for Windows, Android and ISO (such as Google Authenticator).” Draft legislation At the end of November 2017, we also responded to the technical consultation on draft PAYE regulations in respect of car data reporting requirements and reporting taxable amounts due under optional remuneration arrangements (http://bit. ly/2mpyW1v). There was only a two-week consultation period, so we did not produce a survey to gather member opinion. We did, however, put a call out through our email news distribution asking that individuals wishing to provide feedback do so either directly or to us. The policy team reviewed the draft legislation and had no real concerns about the legislation itself; however, we were concerned that the guidance and examples provided to employers and their agents may be misleading in some respects. ● Cars and tax-exempt benefits – It was confirmed that the ‘amount foregone’ for a taxable car is only the part of the salary
sacrificed amount that relates specifically to the taxable car. It does not include the amount sacrificed for ‘payments and benefits associated with taxable cars’. Employers should therefore apportion the full amount of the salary sacrifice (or, indeed, a cash allowance) between to the taxable car and to the tax-exempt benefits (according to the provisions of the supply contract). ...guidance and examples provided to employers and their agents may be misleading... There is an example of apportioning the total bundle in this way in HMRC’s Employment income manual at EIM44020 (example 1) (http://bit.ly/2zbyTeg), but other examples on this page that relate to taxable cars do not yet identify the issue of apportionment. We suggested in our response either to adapting one of those examples to show the split, or to provide an additional example and it would certainly be helpful to cover this in a future issue of HMRC’s Employer Bulletin. ● Meaning of OpRA – The explanatory note and the preamble on the draft legislation’s webpage use the following text several times: ‘Optional remuneration arrangements also known as salary sacrifice’ (or similar). Unfortunately, this is misleading because the terms are not synonymous: salary sacrifice arrangements are type A so the current text ignores type B. We suggested addressing this by changing ‘also known as salary sacrifice’ to ‘including salary sacrifice arrangements’ (or similar). We also received one response directly from a member (thanks Vince Ashall) who highlighted something we have been reiterating to members relating to the provision of car details when payrolling company car benefits. The explanatory note that accompanied the draft regulations implies that the information must be supplied from April 2018 even in cases where the car benefit is not payrolled. However, the correct situation is that the car details only need to be provided in the full payment submission where the car benefit is payrolled. n
Spring enrolments now open
Delivered in conjunction with
For more information or to enrol: Visit: cippqualifications.org.uk Email education@cipp.org.uk
Enrol now at cippqualifications.org.uk or email info@cipp.org.uk f r more information
Call: 0121 712 1023 Live chat with us
cipp.org.uk @CIPP_UK
5
Issue 37 | February 2018
| Professional in Payroll, Pensions and Reward |
*correct at time of publication
Made with FlippingBook flipbook maker