CIPP Payroll: need to know 2018-2019

Change to submission of forms 64-8 and SA1 .................................................................................................396 CIPP survey on tax and admin treatment of short term business visitors from overseas branches..................397 CIPP response to Consultation on Tax and administrative treatment of short term business visitors from overseas branches ...........................................................................................................................................398 Update regarding Expatriate Operations Work .................................................................................................399 General PAYE News............................................................................................................................................400 Finance Bill (No.2) 2017-18 draft legislation published.....................................................................................400 Payroll rates and thresholds for 2018-19..........................................................................................................400 The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations .............................................................401 Change to Scottish Higher Rate tax threshold announced ...............................................................................402 The Employment Rights Act 1996 (Itemised Pay Statement) (Amendment) Order 2018 .................................402 Draft legislation: Simplification of PAYE Settlement Agreements .....................................................................403 Scottish income tax rates and bands confirmed for 2018-19............................................................................404 Save As You Earn (SAYE) savings holiday extension delayed ........................................................................404 Welsh income tax codes to have ‘C’ prefix .......................................................................................................405 Guidance for termination payments made on, or after, 6 April 2018.................................................................406 Agricultural Wages in England, Scotland, Wales and Northern Ireland ............................................................406 2017-18 Employers' end of year forms and 2018-19 record keeping ...............................................................407 CWG2: further guide to PAYE and National Insurance contributions ...............................................................407 Bacs joins new payment system operator ........................................................................................................408 FPS three day easement extended to 5 April 2019 ..........................................................................................408 A Global Standard to Modernise UK Payments................................................................................................408 Abolition of receipt checking for benchmark scale rates and changes to overseas scale rates........................409 Workplace charging for all-electric and plug-in hybrid vehicles ........................................................................410 Data Provisioning Service – missing P9 files for the tax year 2018 to 2019 .....................................................410 PAYE Settlement Agreements for Scottish Income Tax ..................................................................................411 Little Bacs Guide to Maintaining Accurate Payment Details .............................................................................411 Employment Related Securities Bulletin ...........................................................................................................411 Professional bodies approved for tax relief (list 3) updated ..............................................................................412 New PAYE trigger – real time adjustments to tax codes ..................................................................................412 Welsh rates of Income Tax – technical consultation.........................................................................................413 Amendment to interest provisions for late payment, repayment and penalties.................................................414 Rates and allowances 2019-20 ........................................................................................................................414 Bacs Christmas and New Year processing dates.............................................................................................414 Proposed statutory payment rates for 2019-20.................................................................................................415 First payroll-deducted Lifetime ISA launched ...................................................................................................416 Time for businesses to get their Christmas payments all wrapped up ..............................................................416 New guidance about additional information required on payslips .....................................................................416 Paying employees in shares, commodities or other non-cash pay ...................................................................417 Rates and thresholds for employers: 2019 to 2020 ..........................................................................................418 National Insurance contributions settlement return (NSR Appendix 7B) ..........................................................418 Statutory pay tables 2019-20............................................................................................................................418 Welsh rates of Income Tax (WRIT) ..................................................................................................................419 Welsh rates of Income Tax (WRIT) approved...................................................................................................419 Scottish Budget supported by Green Party.......................................................................................................420 P9X: Tax codes ................................................................................................................................................421 PAYE Starter Checklist 2019-20.......................................................................................................................421 Basic PAYE Tools ............................................................................................................................................422 P60 substitute forms.........................................................................................................................................422 PAYE draft forms: P60 (2019 to 2020) .............................................................................................................422 PAYE Starter Checklist 2019-20 - update.........................................................................................................423 Scottish Income Tax Rates 2019-20 confirmed ................................................................................................423 Welsh rates of income tax - factsheets.............................................................................................................424 Are you using the latest version of PAYE Desktop Viewer? .............................................................................424 Tables A: Pay adjustment tables ......................................................................................................................425 Taxable pay tables: Manual method.................................................................................................................425 The FPS replaces the Earlier Year Update.......................................................................................................425 Agricultural Wages in England, Scotland, Wales and Northern Ireland ............................................................426 Intermediaries......................................................................................................................................................428 Publication of IR35 Forum Minutes...................................................................................................................428 Construction worker wins IR35 tax appeal........................................................................................................428 IR35 check employment status for tax (CEST) tool ..........................................................................................429 HMRC respond to criticism of IR35 CEST tool .................................................................................................430

The Chartered Institute of Payroll Professionals

Payroll: need to know

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