Chapter 21 - Provision of living accommodation Section 21.17
Chapter 24 - Procedures to be followed by employer and employee Section 24.1
Chapter 25 - Guidance on completion of forms P11D Section 25.1
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Are you struggling to submit your PSA calculations on time? 26 July 2018
A recent blog from emTax says that HMRC’s central PAYE Settlement Agreements (PSA) unit have arbitrarily decided to impose a non-statutory deadline date of 31 July for PSA calculations to be submitted.
This arbitrary deadline date puts unnecessary pressure on most employers who have traditionally required the summer to complete their PSA calculations.
emTax recommends that if you are struggling to meet the 31 July deadline, to contact HMRC and ask them what the legislation is that is forcing you to send in your PSA calculations early. And as such legislation does not exist, to tell HMRC that you intend to send in your PSA calculations by mid-September, thereby giving yourself some much needed breathing space in getting your PSA calculations right.
CIPP comment Our Advisory team has also had this issue raised by a member, but thank you emTax for highlighting this information in your blog.
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Professional bodies approved for tax relief (list 3) updated 30 August 2018
HMRC has updated the list of professional bodies and learned societies (also known as List 3) with tax-deductible fees.
List 3 is updated periodically and includes all bodies approved by the commissioners for HMRC.
The following have been added to the list: • Cognitive Development Society,
• Flux: The Society for Developmental Cognitive Neuroscience, • International Society of Electrophysiology and Kinesiology, • International Society for the Measurement of Physical Behaviour, • International Congress of Infant Studies and Society for the Neural Control of Movement.
The National Counselling Society Ltd has been changed to The National Counselling Society The National Hypnotherapy Society Ltd has been changed to The National Hypnotherapy Society.
The Institute of Radiation Protection has been removed from the list.
Professional organisations can apply for approval for tax relief using form P356
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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