Key Historical Dates
2005
Customs & Excise merger with Inland Revenue to form HM Revenue and Customs (HMRC) Schedule 5 Fines AEOs introduced Mandatory online filing of year end returns for large employers Civil Partnership Act 2004 (in force 5th December 2005) Employment Equality (Age) Regulations 2006 (in force 1st October 2006) Work and Families Act 2006 becomes law - SMP/SAP increased
2006 COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Mandatory online filing of year end returns for medium as well as large employers 2007 New Construction Industry Scheme introduced Additional 4 days annual holiday introduced (1.10.07) Statutory Sick Pay Review proposals implemented October New A4 P45 introduced 2008 2009 Harmonisation of higher rate Income Tax threshold and NICs UEL Upper Accrual Point earnings threshold introduced for S2P accrual In-year online filing for schemes with 50 or more employees HMRC new penalty regime for incorrect tax returns and new compliance checks P46 (Pen) and P46(Expat) introduced No printing, copying or reproduction permitted. Special and General Commissioners replaced by tax tribunals Tips no longer count as national minimum wage (NMW) pay Additional 4 days holiday introduced (1.4.09)
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