CIPP Payroll: need to know 2018-2019

Northern Ireland Wales Scotland

These pages are intended to provide advice for civil servants and policymakers to help remind and advise them of how to take account of devolution when working on or developing new policies and managing services in a bid that in ‘ an increasingly devolved UK, policy officials from all administrations are strongly encouraged to communicate, cooperate and collaborate with counterparts in other administrations.’

CIPP comment

To assist the payroll profession with this increasing complexity, the CIPP launched Devolution: payroll legislation matrix which is available exclusively to CIPP members.

Devolution: payroll legislation matrix contains relevant payroll legislation as it relates individually to the four nations of the UK. The subjects are categorised where necessary and in alphabetical order.

It is intended to be a guide, not a definitive list and is a document that will keep changing as new regulations supersede existing ones.

The Devolution: payroll legislation matrix is a working document and members will appreciate that there can be a huge volume of legislation linked to any number of the subjects. It would be surplus to requirement to include them all so the key primary regulations are included with the most recent and relevant secondary legislation.

The Devolution: payroll legislation matrix will be updated on a monthly basis, when members will be alerted through News On Line and directed to CIPP Policy hub, where the Matrix will always be available.

If you have any comments or suggestions, please email the policy team directly.

All links are up to date at time of publication. The CIPP accepts no liability for errors or omissions.

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Finance (no. 3) Bill 2017-19 becomes Finance Act 2019 19 February 2019

The Finance Bill, the third one to be introduced, has eventually received parliamentary approval from both the House of Commons and the House of Lords and has become the Finance Act 2019.

Finance (no. 3) Bill 2017-19, the third Finance Bill to be introduced for the 2017-2019 Parliamentary session, received Royal Assent on 12 February 2019.

The key measures of interest to the payroll profession include:

Income tax charge for tax year 2019-20

• Main rates of income tax for tax year 2019-20 • Default and savings rates of income tax for tax year 2019-20 • Basic rate limit and personal allowance • Starting rate limit for savings for tax year 2019-20 • Optional remuneration arrangements: arrangements for cars and vans • Exemption for benefit in form of vehicle-battery charging at workplace • Exemptions relating to emergency vehicles • Exemption for expenses related to travel

The Chartered Institute of Payroll Professionals

Payroll: need to know

cipp.org.uk

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