CIPP Policy News Journal 25/04/2016, Page 10 of 453 Register your share schemes to avoid penalties.............................................................................................. 254 Employment Related Securities Online Service............................................................................................... 255 Employment Related Securities Online Service............................................................................................... 255 Employment Related Securities: annual returns .............................................................................................. 256 Employment Related Securities Bulletin No.21 has been published ................................................................ 256 Publication of employee tax advantaged share scheme user manual ............................................................. 256 Employee related securities: annual returns .................................................................................................... 256 User testing to improve 2015-16 share scheme returns – are you ready to file? ............................................. 257 Expat News.......................................................................................................................................................... 258 UK and Monaco Tax Information Exchange Agreement .................................................................................. 258 Joint Forum on Expatriate Tax and National Insurance Contributions ............................................................. 258 BDO Expatriate Tax Newsletter ....................................................................................................................... 258 Joint Forum on Expatriate Tax and National Insurance Contributions ............................................................. 258 Composite Payment Arrangements ................................................................................................................. 259 Joint Forum on Expatriate Tax and National Insurance Contributions ............................................................. 259 NHS Surcharge Costs...................................................................................................................................... 259 Expat Forum Information - Section 690 applications and renewals ................................................................. 260 Expat Forum Information - The Pensions Regulator (TPR) and modified PAYE schemes .............................. 260 General PAYE News ........................................................................................................................................... 262 Millions could have to change bank sort code under ring-fence rules.............................................................. 262 Finance Bill 2015 brings in new tax changes ................................................................................................... 262 Labour pledges to abolish non-domicile tax rule .............................................................................................. 263 Tax changes with effect 6 April 2015 ............................................................................................................... 263 Northern Ireland statutory limits on awards and payments .............................................................................. 264 National Insurance numbers and pensions tax relief ....................................................................................... 265 Basic PAYE Tools Earlier Year Update (EYU)................................................................................................. 266 HMRC help and support on employing people................................................................................................. 266 Earlier Year Update using Basic PAYE Tools .................................................................................................. 266 PAYE penalties: change of address to send appeals ...................................................................................... 267 PAYE online chat service for employers .......................................................................................................... 267 A paperless payroll department ....................................................................................................................... 267 What payroll information to report to HMRC .................................................................................................... 268 CWG2 updates ................................................................................................................................................ 268 CIPP response to HMRC Discussion Document on Penalties ......................................................................... 268 HMRC online Penalty Appeal Process - customer feedback survey................................................................ 269 Pay As You Earn (PAYE) forms for employees ............................................................................................... 269 HMRC enhance online payment service .......................................................................................................... 270 Government ends six figure redundancy payouts ............................................................................................ 270 PAYE for employees working abroad and coming to work in the UK from abroad........................................... 270 HMRC update to electronic appeals system .................................................................................................... 271 2014-15 PAYE Tax Calculations - over and under payments .......................................................................... 271 Changes to penalties incurred for late PAYE reporting .................................................................................... 271 Basic PAYE Tools............................................................................................................................................ 272 No starter declaration received in time for a new employee’s first FPS ........................................................... 273 Basic PAYE Tools – guidance updated............................................................................................................ 273 Form P45 can be issued to employees electronically ...................................................................................... 273 Real Time Information internet submissions technical specifications............................................................... 274 Reduction in rate of taxation of lump sum death benefits................................................................................. 274 Time to Pay arrangements - direct debit to become mandatory....................................................................... 274 Summer Finance Bill 2015 legislates new tax changes ................................................................................... 275 Pay award for police officers ............................................................................................................................ 275 National Payroll Giving Excellence Awards to be held in the House of Lords .................................................. 276 Tax and National Insurance alignment on the agenda again ........................................................................... 276 Simplification of the tax and National Insurance treatment of termination payments ....................................... 278 HMRC online services...................................................................................................................................... 278 Review of the taxation of small companies ...................................................................................................... 278 Basic PAYE Tools: user guide ......................................................................................................................... 279 Consultation on capping public sector redundancy payments ......................................................................... 279 Payroll payment for union subscriptions to be abolished ................................................................................. 279 Paid too much or too little tax?......................................................................................................................... 280 Concession about treating certain employment income as trading income...................................................... 280 Tax Treatment of Income from Sporting Testimonials ..................................................................................... 281 Apprenticeships levy: employer owned apprenticeships training ..................................................................... 281 P11D(b) and P30B Payslip issued mid-August in error.................................................................................... 281 Support for connections to HMRC online services........................................................................................... 282 How employers pass on tips, gratuities and service charges to their employees............................................. 282 CIPP survey: Simplification of the tax and NI treatment of termination payments............................................ 283 CIPP survey: Consultation on apprenticeship levy........................................................................................... 283 Specifications for substitute forms P60 for 2015-16......................................................................................... 284 Guidance on employing someone to work in your home.................................................................................. 284 HMRC penalties: a discussion document - summary of responses ................................................................. 284 Real time information on or before reporting for micro employers ................................................................... 285 CIPP respond to BIS in respect of the Apprenticeships Levy........................................................................... 286
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