Policy News Journal - 2015-16

service providers can agree to administer credit union on behalf of customers; just like a payroll giving scheme. Visit the CIPP website for further details, including a short webcast and FAQs from payroll professionals.

Request for Seafarers NT Code (R44) 17 February 2016

If an individual thinks they may be entitled to Seafarers Earnings Deduction (SED) they must use Seafarers NT code form (R44) to ask HMRC to authorise their employer to make payments without deducting tax.

Use Seafarers NT Code form if claiming to be provisionally entitled to Seafarers Earnings Deduction (SED) for at least 365 days. HMRC will not consider issuing an NT code until this form has been submitted and they have processed it.

Individuals must fulfil all of the following criteria to be entitled to SED:

 You must be resident in the UK  You must be in a Pay as You Earn (PAYE) employment  You must be a seafarer working on board a vessel accepted as a 'ship' for SED purposes  If you do not have a contract of employment of at least 12 months, you must have been in continuous

employment with the same employer for at least 6 months, working outside the UK  You will need to complete a Self Assessment (SA) tax return for each tax year

For more information about SED conditions follow this link: National Insurance if you work on a ship

Employer helpbook CA33 to be withdrawn 17 February 2016

HMRC’s latest Employer Bulletin highlights the demise of the CA33 from 5 April 2016; the employer helpbook on Class 1A National Insurance contributions on car and fuel benefits.

Employer helpbook CA33: Class 1A National Insurance contributions on car and fuel benefits will be withdrawn on 5th April 2016.

Guidance can now be found on GOV.UK and in alternative helpbooks:

480 Expenses and Benefits – a tax guide

 CWG5 Class 1A National Insurance Contributions on Benefits in Kind .

Prepare for changes to internet security 18 February 2016

Bacs is again warning businesses to act now to avoid losing access to vital payment services when internet security changes happen in June.

From 13 June 2016 , Bacs is adopting the new security, called SHA-256 SSL. At the same time as this change is being made, Bacs will withdraw support for older connection protocols to provide even more protection for the communications pipeline between the internet-based service access points, Bacstel-IP and the Payment Services Website, and the service user. After 13 June 2016, only TLS 1.1 and 1.2 will be supported. Any business which wants to access Bacs via Bacstel-IP or the Payment Services Website to make or collect payments will need to have a web browser, operating system, and – if used – a Bacs Approved Software Solution that support these changes.

CIPP Policy News Journal

25/04/2016, Page 301 of 453

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