O N L I N E L E A R N I N G
Policy hub
On your behalf Off-payroll working (IR35) and other employment status considerations This course explains how to assess employment status, the financial risk of getting it wrong, and a variety of modern employment practices.
The CIPP’s policy and research team provides an update on developments Policy team update
F or many, the key event in September was the start of the new school year, but for payroll professionals, National Payroll Week (NPW) will have also been a momentous occasion. NPW took place 6-10 September and was an opportunity to celebrate the profession, and look back on all the hard work payroll teams have achieved, particularly over the past eighteen months. The policy team kicked off the week, discussing recent and upcoming legislative changes. The team presented and chaired at several other events throughout the week, including the first face-to-face roundtable held in 2021. Gemma Mullis supported the advisory team with a Q&A session, and Sam Johnson led a discussion group looking ‘beyond the pandemic.’ As always, the team gave opportunities for attendees to interact – continuing to ensure the profession’s voice was heard.
that their tax code will change to account for the adjustment to their benefits in kind, and instead, an amount will now be processed through payroll each month and subject to tax. The updated guidance can be located here: http://ow.ly/VAIi30rTR2m. This is a fantastic example of the impact the CIPP voice, and the voice our members, can have. The strong links the CIPP continues to build with HMRC resulted in a direct change to guidance. When CIPP members communicate with the policy team and advise what is, and isn’t, working well, these invaluable insights are often shared with HMRC. It is crucial for members to continue to use their voice in this way to bring about change and improvements for the profession. Events NPW was a roaring success, with more than 2,000 delegates registered across fifteen events. The policy team would like to thank everyone involved in making it such a fantastic celebration of the profession. The Annual Conference and Exhibition will soon be upon us – on the 6 and 7 October 2021. The team has been busy, alongside other CIPP departments, in ensuring the event will be as informative and interesting as possible for all of you planning to attend. We look forward to seeing you there, albeit on a virtual basis for this year. Policy lead, Sam Johnson, loves to be kept busy, and will be appearing at Phase 3’s Festival of Knowledge on 13 October 2021 to discuss how to solve problems in payroll. Given the tumultuous eighteen months the profession has just endured, this session should provide some great tips and insights into resolving issues that payroll teams may encounter. A new addition to the team! You will meet him again later in the magazine, but we are so excited we are mentioning it twice. We are delighted to welcome Mat into the policy team in the position of policy and research officer, and cannot wait to get him involved in presenting, writing articles, and conveying the voice of the payroll profession. n
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You spoke, HMRC listened – payrolling of benefits
CPD 3 points
The CIPP published a survey which explored how organisations report the taxable benefits in kind they offer to their employees. The questions asked which method, or methods, were used and aimed to understand why different organisations used different processes. Her Majesty's Revenue and Customs (HMRC) is continuing to refer to P11Ds as being the ‘legacy’ process, so the policy team asked those who attended the BeConnected national forums what the main barriers were to payrolling benefits, and why some of them continued to operate P11Ds. Feedback from the survey and the forums was collated and passed to HMRC. A big concern for businesses was that, in the transition year where employees move from P11Ds to payrolling benefits, employees will be impacted by double taxation. As a result of this feedback, HMRC’s guidance on payrolling benefits was updated to clarify what happens in this scenario. The guidance now specifically advises that employees should be notified they will not be taxed twice because their employer has registered to payroll their benefits with HMRC prior to the start of a new tax year. Employers will need to advise employees
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| Professional in Payroll, Pensions and Reward |
Issue 74 | October 2021
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