Policy News Journal - 2015-16

HMRC announces agreement to exit its £10 billion IT contract........................................................................ 221 HMRC Employer Bulletins.................................................................................................................................. 223 HMRC Employer Bulletin – April 2015 ............................................................................................................. 223 HMRC Employer Bulletin – June 2015............................................................................................................. 223 HMRC Employer Bulletin – August 2015 ......................................................................................................... 223 HMRC Employer Bulletin – October 2015........................................................................................................ 224 HMRC Employer Bulletin – December 2015 .................................................................................................... 224 HMRC Employer Bulletin - February 2016 ....................................................................................................... 224 Making Tax Digital .............................................................................................................................................. 226 Making Tax Digital: Income Tax Simple Assessment ...................................................................................... 226 Making Tax Digital ........................................................................................................................................... 226 Making Tax Digital: Myth Buster ...................................................................................................................... 226 David Gauke on Making Tax Digital ................................................................................................................. 227 HMRC working with tax agents ........................................................................................................................ 228 National Insurance........................................................................................... 229 No employer NICs for employees under 21 ..................................................................................................... 229 Abolition of employer NICS for apprentices under the age of 25 ..................................................................... 229 NICs Employment Allowance webcast............................................................................................................. 230 Employment Allowance avoidance scheme - contrived arrangements caught by existing rules ...................... 230 Employer NICS for apprentices under the age of 25........................................................................................ 231 Class 1 Employer National Insurance Contributions (NICs) zero-rate for apprentices under 25...................... 231 Zero rated class 1 secondary NICs for Apprentices aged under 25................................................................. 232 Employment Allowance for Employers of Care and Support Workers ............................................................. 232 National Insurance draft guidance for software developers for tax year 2016-17 ............................................ 233 National Insurance Contributions (Rate Ceilings) Bill 2015-16......................................................................... 233 Consultation on companies excluded from the NICs Employment Allowance ................................................. 234 National Insurance guidance for software developers 2016-17 ....................................................................... 234 Consultation on abolishing Class 2 NICs and introducing a contributory benefit test to Class 4 NICs ............. 234 National Insurance: Payroll technical specifications......................................................................................... 235 Employment Allowance: excluded companies ................................................................................................. 235 Employment Allowance: increase to £3,000 .................................................................................................... 235 National Insurance contributions for under 25s................................................................................................ 235 National Minimum Wage/Living Wage........................................................... 236 National Minimum Wage penalty to be calculated per worker.......................................................................... 236 What impact is the National Minimum Wage having in your area? .................................................................. 236 National Minimum Wage penalty to be calculated per worker.......................................................................... 236 Scottish Government accredited as Living Wage employer ............................................................................. 236 National Minimum Wage - report on the 2015 apprentice rate......................................................................... 237 The National Living Wage ................................................................................................................................ 238 National Minimum Wage offenders named and shamed ................................................................................. 238 New National Minimum Wage campaign ......................................................................................................... 239 Consultation on the National Minimum Wage rates ......................................................................................... 240 National Minimum Wage quick poll results....................................................................................................... 240 Hair and Beauty sector given an opportunity to check it; fix it; change it ......................................................... 241 Have your say on the UK minimum wage rates ............................................................................................... 242 CIPP survey on National Minimum Wage and National Living Wage .............................................................. 242 National Minimum Wage penalties to double ................................................................................................... 243 CIPP response to the Consultation on the National Minimum Wage ............................................................... 243 National Minimum Wage calculations - Statutory guidance has been updated................................................ 244 National Minimum Wage: Time when sleeping ................................................................................................ 244 National Minimum Wage: Interim government evidence to the Low Pay Commission 2016............................ 245 National Living Wage implementation date ...................................................................................................... 246 New National Minimum Wage offenders named and shamed ......................................................................... 246 Living Wage rate increase................................................................................................................................ 247 CIPP minimum wage webcast ......................................................................................................................... 247 Be prepared to pay new National Living Wage ................................................................................................ 247 National Living Wage survey shows increase in motivation at work ................................................................ 248 Salary Sacrifice against National Living Wage compliance.............................................................................. 249 National Minimum Wage information for employers......................................................................................... 249 The National Minimum Wage (Amendment) Regulations 2016 ....................................................................... 249 New National Minimum Wage offenders named and shamed ......................................................................... 250 National Minimum Wage increases from October 2016 ................................................................................... 250 National Minimum Wage visits and how to get involved .................................................................................. 250 Low Pay Commission report on National Minimum Wage ............................................................................... 251 A third of staff never check their payslips......................................................................................................... 251 National Minimum and Living Wage guidance ................................................................................................. 252 National Minimum Wage and National Living Wage law enforcement ............................................................. 252 Employers could be exposed to age discrimination ......................................................................................... 253 PAYE (Pay As You Earn)................................................................................. 254 Employee Share Schemes ................................................................................................................................. 254 Register your share schemes to avoid penalties.............................................................................................. 254

CIPP Policy News Journal

25/04/2016, Page 9 of 453

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