Employment Income Manual (EIM)
Employee Tax Advantaged Share Scheme User Manual (ETASSUM) (new) Pensions Tax Manual (PTM) Scottish Taxpayer Technical Guidance (STTG) (new).
Unfortunately some issues, which were not present during testing, have been identified, including missing hyperlinks, formatting of indented text and bullet lists and quotes - particularly when there is a combination of two of these styles.
HMRC has informed stakeholders that their first priority has been to resolve the missing hyperlinks, and they have successfully implemented a fix for this.
Their next priority is to resolve the formatting problems, for which they have identified the cause and are in the process of developing and testing a solution. In light of this there may be a delay in other HMRC manuals going live on GOV.UK, but the hope is to have a fix in place during January.
For now, the previous version of affected manuals will also remain available on the old HMRC website .
P9X: Tax codes to use from 6 April 2016 3 February 2016
The 2016 version of form P9X (English and Welsh) is now available for employers which confirms the tax codes to change and which to carry forward for the new tax year on 6 April.
Use form P9X to find out which PAYE tax codes to change, how to change them and which codes to carry forward ready for the new tax year.
Non-dom taxation reforms 8 February 2016
It was announced at Summer Budget 2015 that the Government intended to reform the taxation of UK resident individuals who are non-domiciled individuals (non-doms). Draft legislation covering the changes has been published for comment. Legislation will be introduced in Finance Bill 2016 to deem certain persons, who would otherwise be non- domiciled in the UK as a matter of general law, to be domiciled here for the purposes of income and capital gains tax. The two deeming provisions are given by Conditions A and B. Condition A applies to anyone born in the UK with a UK domicile of origin and whilst they are UK resident. Condition B applies to anyone who has been resident in the UK for at least 15 out of the previous 20 tax years.
The measure restricts access to the Remittance Basis so that anyone deemed UK domiciled by virtue of either Condition A or B cannot access the Remittance Basis.
In addition, the measure amends other aspects of income tax and capital gains tax law that offer advantages to non-doms but which do not directly rely on parts of the Remittance Basis to be amended.
The deadline for any comments on the draft legislation is 2 March 2016.
Consultation on reforms to public sector exit payments 9 February 2016
A consultation has been published to reduce the cost of pay-outs to ensure greater consistency between workforces across the public sector and also to align more closely with redundancy pay in the wider economy.
CIPP Policy News Journal
25/04/2016, Page 299 of 453
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