Policy News Journal - 2015-16

Consultation on the reforms to the taxation of non-domiciles........................................................................... 287 Using Basic PAYE Tools with other software: Earlier Year Update ................................................................. 287 CIPP response to the consultation on simplifying the tax and NIC treatment of termination payments ........... 287 What payroll information to report to HMRC .................................................................................................... 288 CIPP survey on treatment of tips and gratuities ............................................................................................... 288 Reporting your PAYE ‘on or before’ paying your employees: common misunderstandings............................. 289 Employer overpayments of PAYE .................................................................................................................... 290 Real Time Information internet submissions .................................................................................................... 290 Public Sector Exit Payments: government response to consultation ............................................................... 291 Processing payments after an employee has left............................................................................................. 291 OTS survey on the alignment of tax and NICs ................................................................................................. 292 Bacs changes may affect Payment Services ................................................................................................... 292 Removal of late reporting reason code E......................................................................................................... 292 Finance Bill 2016 ............................................................................................................................................. 293 The Income Tax (Pay As You Earn) (Amendment) Regulations 2016 ............................................................. 295 Taxation of income from sporting testimonials and benefit matches................................................................ 296 OTS survey on Small Company Taxation ........................................................................................................ 296 PAYE: Employer Annual Return election (P350) now has an online option ..................................................... 297 Public sector exit payment recovery regulations .............................................................................................. 297 Connecting to HMRC online services .............................................................................................................. 297 Internet browsers and the Government Gateway............................................................................................. 298 Approved professional organisations and learned societies ............................................................................ 298 HMRC guidance manuals on GOV.UK ............................................................................................................ 298 P9X: Tax codes to use from 6 April 2016......................................................................................................... 299 Non-dom taxation reforms................................................................................................................................ 299 Consultation on reforms to public sector exit payments ................................................................................... 299 Changing an employee’s payroll ID ................................................................................................................. 300 Credit union payroll deduction schemes .......................................................................................................... 300 Request for Seafarers NT Code (R44)............................................................................................................. 301 Employer helpbook CA33 to be withdrawn ...................................................................................................... 301 Prepare for changes to internet security .......................................................................................................... 301 HMRC employer guides for 2016-17 tax year .................................................................................................. 302 Draft P60 forms for software developers.......................................................................................................... 302 Northern Ireland statutory limits on awards and payments .............................................................................. 303 New Dividend Allowance will affect PAYE tax codes ....................................................................................... 303 CHAPS to extend its operating hours............................................................................................................... 304 Tables A: Pay adjustment tables – error correction ......................................................................................... 304 Plan ahead for Easter payments...................................................................................................................... 305 Starter Checklist updated for 2016-17 ............................................................................................................. 305 Starter Checklist – printable format.................................................................................................................. 305 Aligning national insurance and income tax ..................................................................................................... 305 Pay awards for over a million public sector workers ........................................................................................ 306 FPS late filing relaxation ends 5 April 2016...................................................................................................... 306 Are you using the latest version of PAYE Desktop Viewer?............................................................................. 307 NIC refund indicator on an Earlier Year Update (EYU) - April 2016 will see change to the guidance .............. 307 HMRC publish two page printable version of starter checklist ......................................................................... 308 Updates for the new tax year 2016-17 ............................................................................................................. 308 Intermediaries ..................................................................................................................................................... 310 Employment intermediaries: reporting requirements........................................................................................ 310 Employment Intermediaries and Tax Relief for Travel and Subsistence .......................................................... 310 IR35 discussion document ............................................................................................................................... 310 Employment intermediaries: reporting requirement guide for agents ............................................................... 311 Employment intermediaries: report template.................................................................................................... 311 Have your say on tax & NIC changes for non-payroll labour............................................................................ 311 Employment status: employment intermediaries guidance .............................................................................. 312 Employment Intermediaries and Tax relief for Travel and Subsistence – CIPP response to HMRC................ 312 CIPP response to Intermediaries Legislation (IR35): discussion document ..................................................... 313 Pensions........................................................................................................... 314 Automatic Enrolment.......................................................................................................................................... 314 Automatic enrolment thresholds 2015-16......................................................................................................... 314 NEST: removal of the annual contribution limit and transfer restrictions .......................................................... 314 Guidance on automatic enrolment simplifications ............................................................................................ 314 Automatic enrolment guide for business advisers ............................................................................................ 315 CIPP survey on the need for a basic automatic enrolment assessment tool.................................................... 315 The Pensions Regulator issues first auto enrolment escalating penalties ....................................................... 315 CIPP response to TPR consultation on helping users of Basic PAYE Tools with the automatic enrolment calculations ...................................................................................................................................................... 316 Automatic enrolment Q and A for Business Advisers....................................................................................... 316 Automatic enrolment director exemptions ........................................................................................................ 317 Automatic enrolment: Online roundtable event ................................................................................................ 317 Automatic enrolment: development of Declaration of Compliance................................................................... 317 Automatic enrolment Q and A for Business Advisers....................................................................................... 318

CIPP Policy News Journal

25/04/2016, Page 11 of 453

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