Policy News Journal - 2015-16

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accountants bookkeepers

payroll professionals

independent financial advisers (IFAs) employee benefit consultants (EBCs)

actuaries

other advisers

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Expat Forum Information - The Pensions Regulator (TPR) and modified PAYE schemes 20 November 2015

HMRC have circulated an update through the Expat Forum regarding contact from TPR to some individuals in modified PAYE schemes.

“We understand that some individuals in modified PAYE schemes have received letters from The Pensions Regulator regarding auto enrolment.

We have been advised that where a letter is received, if this is not dealt with, The Pensions Regulator will continue to contact employers.

Therefore, where a letter is received and auto enrolment is not appropriate, de-registration from The Regulators systems will be required to stop further contact on this issue from them.

An online form is available for de-registration however, upon checking, it appears that none of the reasons offered on the form, are appropriate for modified PAYE schemes.

Therefore, you will have to either email the Pensions Regulator at customersupport@autoenrol.tpr.gov.uk or telephone them on 0845 600 1011.

You will need to provide the PAYE reference and letter code.”

The CIPP represent members and the payroll profession at the Joint Forum on Expatriate Tax and National Insurance Contributions and the most recent minutes of the meeting held on 25 August 2015 have been published at GOV.UK. The joint forum is a sub group of the Employment and Payroll Group .

‘Emergency pause’ in place for automatic enrolment 25 November 2015

The National Audit Office has published a report which says that as a last resort an ‘emergency pause’ procedure has been put in place to apply if automatic enrolment is unable to cope with unexpected increases in demand.

In a previous news item we mentioned that this report acknowledged the good work that has been done to introduce the automatic enrolment programme and that more people are now saving for retirement. However also highlighted is that significant risks remain as 1.8 million smaller employers are required to enrol their workers by 2018. The report finds that while most eligible workers work for larger employers and have already enrolled, the vast majority of employers still have to start automatic enrolment and these smaller employers are expected to have different requirements and responses to the process. Within the report it states that the DWP (Department for Work and Pensions) team “… reviews data, providing early warnings of problems ahead, and has held contingency planning workshops. As a last resort it has set out an ‘emergency pause’ procedure to apply if the programme was unable to cope with unexpected increases in demand or changes in behaviour."

The report goes on to say that the DWP, The Pensions Regulator and NEST are continuing to develop the range of responses they might introduce if demand rises.

CIPP Policy News Journal

25/04/2016, Page 336 of 453

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