To achieve this clarity, the Government is considering three main criteria to define a ‘carer’ that would be eligible to take the leave:
• The employee’s relationship to the person cared for • The employee will have caring commitments which are longer-term or apply to specific situations where the need is significant; • A qualifying period of continuous employment with their employer.
In line with existing employment rights, such as the right to request flexible working and time off for dependants, the proposed leave entitlement would apply to employees only.
CIPP comment
The CIPP policy and Research team will be submitting a written response to this consultation and will be producing a survey to gather member views – thank you in advance for your support of this consultation.
A Think tank ‘roundtable’ may also be arranged - which is likely to be held using remote video conferencing software. If you would like to express your interest please contact Samantha Mann CIPP Policy and Research Technical Lead at policy@cipp.org.uk.
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HM Revenue & Customs
General HMRC News
Say goodbye to the Earlier Year Update 30 November 2018
HMRC Software Developer Support Team (SDST) have confirmed a long awaited timetable for the replacement to the Earlier Year Update (EYU).
The EYU will cease to be a valid submission from April 2020.
From the 20 April 2019 HMRC will extend the use of the RTI Full Payment Submission (FPS) to allow employers to continue to report revised year to date payment data after the deadline of 19 April.
This measure has long been awaited since RTI was rolled out and it will replace the current process used where an inaccuracy in payroll data has been identified after the end of the Tax Year but has not been corrected before the 19 April. Currently, in this instance, HMRC requires an employer to submit an Earlier Year Update (EYU) to correct the account. This process involves the employer calculating the difference between the original submission and the correct position for each employee by submitting the difference (the delta amount) on an EYU. HMRC will be extending the use of the RTI Full Payment Submission (FPS) to allow employers to continue to report revised Year to Date (YTD) payment data after the current deadline of the 19 th April, from April 2019, however the EYU will still be accepted for the 2018-19 tax year. The aim is to simplify the process by removing unnecessary complexity and will align HMRC systems and employer payroll records sooner. During the transition year employers will need to choose one of these methods for amendments and continue with this for any further amendments to the year as required.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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