CIPP Payroll: need to know 2018-2019

Off-payroll working in the private sector ...........................................................................................................431 CIPP webcast on off-payroll working (IR35) in the private sector .....................................................................432 HMRC research into off-payroll reform in the public sector ..............................................................................432 IR35 Forum minutes published.........................................................................................................................436 CIPD and CIPP joint survey on off-payroll in the private sector........................................................................436 Off-Payroll Working in the Private Sector – CIPP/CIPD response....................................................................437 Tax treatment following an incorrect off-payroll assessment ............................................................................439 Off-Payroll ‘fact pack’ launched by ContractorCalculator..................................................................................439 HMRC agrees holiday payout with contractor in landmark employment case ..................................................440 Reform of off-payroll working rules (IR35) continues........................................................................................441 IR35 Forum Minutes .........................................................................................................................................443 Off-payroll working in the private sector ...........................................................................................................443 IR35 Forum minutes published.........................................................................................................................444 Consultation on off-payroll working rules in private sector from April 2020 ......................................................445 Payroll Software updates....................................................................................................................................447 Reporting arrangements for Social Care employers arrears’ payments ...........................................................447 Recognition for RTI and for Expenses and Benefits (EXB) ..............................................................................447 HMRC software developer update on Welsh tax changes ...............................................................................448 2019-20 reporting of Euro 6d/RDE2-compliant diesel company cars ...............................................................449 Postgraduate Loans overview for Software Developers ...................................................................................450 Disguised remuneration (DR) - note to software providers ...............................................................................451 Specification for employer substitute forms P60...............................................................................................452 RTI technical packs for 2018/19 and 2019/20 – publication dates....................................................................452 Update to 2018/19 RTI technical pack for reporting of Disguised Remuneration income .................................452 No change to P45 for Postgradate Loans.........................................................................................................453 RTI technical pack for 2018/19 and 2019/20 ....................................................................................................453 Payroll rates and thresholds for software developers for 2019-20....................................................................453 Guidance for Software Developers for April 2019 – Student Loans..................................................................454 Postgraduate Loans - calculation guidance and 2019-20 form P60 .................................................................455 Statutory payments: Small Employers Relief threshold and recovery rates .....................................................455 Guidance for employers on RTI reporting obligations for payments made early over the festive period ..........456 Specification for PAYE tax table routines .........................................................................................................456 Draft forms P11D and P11D Working Sheets...................................................................................................456 NICs guidance for software developers 2019-20..............................................................................................457 2019-20 Payroll test examples .........................................................................................................................457 Student loan payroll test data – amended version............................................................................................457 Draft P45 for software developers ....................................................................................................................457 Draft P60 2018-19 published for software developers......................................................................................458 RTI submissions 2019-20 technical specifications ...........................................................................................458 P45 for software developers .............................................................................................................................458 Year to date amendments for earlier tax year payroll data ...............................................................................459 Statutory Payments.............................................................................................................................................460 Reformed SSP system to support more flexible working ..................................................................................460 Flexible SSP – CIPP policy and research survey .............................................................................................461 BEIS consult on Parental Bereavement Pay and Leave...................................................................................462 HMRC webinars on getting parental and statutory sick pay right .....................................................................462 Flexible SSP – what did you say? ....................................................................................................................463 Statutory Payment Calculators .........................................................................................................................464 Brand new Statutory Sick Pay online guide ......................................................................................................464 HMRC webinars on statutory payments ...........................................................................................................465 Parental Bereavement (Leave and Pay) Bill approved by Parliament ..............................................................466 CIPP Webcast on parental bereavement leave and pay ..................................................................................467 Parental bereavement leave and pay ...............................................................................................................467 Proposed statutory payment rates for 2019-20.................................................................................................468 Statutory payments: Small Employers Relief threshold and recovery rates .....................................................468 Shared Parental Leave and Pay (Extension) 2017-19......................................................................................469 The Employment Rights (Increase of Limits) Order 2019 .................................................................................469 The Social Security Benefits Up-rating Order 2019 ..........................................................................................470 The Social Security Benefits Up-rating Order (Northern Ireland) 2019.............................................................471 Student Loans .....................................................................................................................................................472 Investigation into oversight of the Student Loans Company’s governance.......................................................472 Student loan start notice (SL1) deductions already started ..............................................................................472 Scottish Student loan repayment threshold to rise to £25,000..........................................................................473

The Chartered Institute of Payroll Professionals

Payroll: need to know

cipp.org.uk

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