CIPP Payroll: need to know 2019-20

Record breaking 10.4 million customers filed Self-Assessment tax returns online ...........................................447 Scottish Budget 2020-2021 unveiled ................................................................................................................448 HMRC encourages couples and civil partners to claim the Marriage Allowance this Valentine’s Day ..............449 HMRC publishes rates and thresholds for employers 2020 to 2021.................................................................450 P9X: Tax Codes ...............................................................................................................................................451 Advice surrounding the new version of the SSP1 form.....................................................................................452 Scottish tax rates and thresholds unlikely to operate from 6 April 2020 ...........................................................452 Latest advice on Scottish tax threshold changes..............................................................................................452 HMRC confirms updated Scottish income tax thresholds will be operative from 11 May 2020.........................453 Intermediaries......................................................................................................................................................453 Off-Payroll Working in the Private Sector – CIPP/CIPD response....................................................................454 Reform of off-payroll working rules (IR35) continues........................................................................................455 Off-payroll working in the private sector ...........................................................................................................456 IR35 Forum minutes published.........................................................................................................................457 Consultation on off-payroll working rules in private sector from April 2020 ......................................................458 Prepare for changes to the off-payroll working rules (IR35)..............................................................................459 CIPP survey off payroll working rules from April 2020 ......................................................................................460 Off-payroll working in the public sector – information for agents ......................................................................461 IR35 Forum minutes published.........................................................................................................................461 CIPP response to consultation on off-payroll working from 2020 .....................................................................462 CIPP webcast - off-payroll working in the private sector from April 2020 .........................................................463 Finance Bill 2019-20 confirms start date for private sector off-payroll ..............................................................463 Off-payroll working flag aims to reduce unnecessary prompts .........................................................................464 Off-payroll working from April 2020 – new guidance ........................................................................................464 Off-payrolling working rules from April 2020 .....................................................................................................466 CIPP webcast: Off-payroll working from April 2020 ..........................................................................................467 Off-payrolling working rules from April 2020 .....................................................................................................467 PAYE: Off-working payroll from April 2020 & getting ready for Brexit...............................................................468 HMRC assemble dedicated teams to assist businesses affected by IR35 reforms ..........................................469 Christa Ackroyd loses IR35 appeal against HMRC ..........................................................................................469 Improved CEST tool to assist with IR35 reforms announced............................................................................470 TV presenter, Helen Fospero wins against HMRC in the latest IR35 case.......................................................471 Contractors opting for PAYE ahead of IR35 reforms to private sector..............................................................471 IR35 advice – if it looks too good to be true, it probably is!...............................................................................472 HMRC guidance on IR35 reforms confirms that previous tax years will not be investigated where there is no suspicion of fraud .............................................................................................................................................473 Update to Check Employment Status for Tax (CEST) tool section of Employment Status Manual ..................473 Updated Check Employment Status for Tax (CEST) tool published.................................................................474 What the political parties are saying in relation to IR35 reforms .......................................................................474 Advice to businesses is to continue preparing for IR35 reforms in April 2020 ..................................................475 Conservative MPS write to Chancellor urging him to extend IR35 reforms deadline ........................................476 Off-payroll review launched by government......................................................................................................477 HM Treasury publishes “Off-payroll working rules: contractor factsheet” .........................................................478 HMRC warn employers to prepare for off-payroll reforms ................................................................................478 HMRC publishes draft secondary legislation: off-payroll working rules from April 2020 ...................................479 HMRC confirms how to avoid double taxation on payments for those affected by IR35 reforms......................480 House of Lords: a call for evidence: the off payroll working rules .....................................................................480 HMRC announces substantial change to the off-payroll working rules, ahead of the 6 April 2020 implementation date ..................................................................................................................................................................482 New draft guidance relating to IR35 reforms published by HMRC – what is ‘reasonable care’? ......................482 HMRC publishes Employment status factsheet ................................................................................................483 HMRC’s Software Developers Support Team publish guidance on reporting off-payroll workers from April 2020 .........................................................................................................................................................................484 Eamonn Holmes has lost IR35 case against HMRC ........................................................................................485 HMRC confirms IR35 reforms will go ahead from 6 April 2020 in response to recent review ...........................485 HMRC publishes communication resources relating to off-payroll working rules..............................................486 IR35 reforms delayed for 12 months amidst coronavirus outbreak...................................................................486 Payroll Software updates....................................................................................................................................487 Software developers: PAYE update .................................................................................................................487 Welsh Rates of Income Tax..............................................................................................................................487 Software developers: Recognition for RTI and for Expenses and Benefits.......................................................488 PAYE projects for software developers 2020-21 ..............................................................................................488 PAYE internet submissions, expenses and benefits.........................................................................................489

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Payroll: need to know

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