Tuesday 11 September – midday to 1pm Register now
Demystifying certificates of residence for limited companies This webinar will explain all you need to know about applying for a certificate of residence, without us needing to write back to you for more information. It will help your clients claim Double Taxation Relief at the earliest opportunity.
Wednesday 12 September – midday to 1pm Register now
If you have any questions for our subject experts more than 24 hours prior to the webinar, please send them to team.agentengagement@hmrc.gsi.gov.uk, including the title of the webinar in the ‘Subject’ line of your email. Any questions that arise after this time should be submitted during the live webinar. These interactive webinars run on the ‘GoToWebinar’ platform. The organiser will run through how to ask questions on the day.
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Agent Update 67 24 August 2018
HMRC has published the latest Agent Update, packed full of useful information including articles on Unique Taxpayer References (UTR), Postgraduate loans and Requirement to Correct.
Agent Update 67 contains the latest articles, updates, and help and support for the entire agent community.
One of the articles is about a change to how National Minimum Wage (NMW) penalties apply to employers who have staff transferred under Transfer of Undertakings (Protection of Employment) (TUPE) rules
HMRC has changed its approach to charging penalties when enforcing NMW where there has been a transfer of staff from one employer to another under TUPE Regulations 2006 provisions.
Since 2 July 2018, where TUPE applies, all NMW liabilities, including the full penalty amount are applied to the new employer.
HMRC previously charged the former employers all, or part of the penalties where they were triggered by arrears that accrued before workers were transferred under TUPE provisions.
Further information on TUPE can be found on the Acas website. More on enforcement of the national minimum wage including penalties can be found on the GOV.UK website.
The latest Agent Update also includes articles about:
• settling disguised remuneration tax avoidance schemes before the 2019 loan charge arises • preparing for the Customs Declaration Service (CDS) • repayment of Postgraduate Loans from 6 April 2019 • updates on our new reactive email templates and upcoming podcasts
You can also catch up with the latest Working Together news and find out how to join HMRC’s Agent Forum.
Agent Update 67
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The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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