• Any figure that is supplied in this field will be disregarded by HMRC back-end systems and will not be stored or displayed, for example in Business Tax account. • RTI Schema for 2021/22 will be amended to remove data items 204 and 205 completely.” This change is of significant importance and is a win for the CIPP and payroll as a whole. The additional work that would have been required for these elements within the original draft legislation, was vocalised in the CIPP's response to the technical consultation. Changes such as these reaffirm why it is so important that you, as members of the CIPP and the wider payroll profession, provide your views and opinions through the Policy team’s surveys and think tank roundtable meetings. It is only by providing feedback and challenging the status quo that we can together inform policy and influence the changes required.
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HMRC update surrounding PSA payments published 4 October 2019
HMRC has published important information relating to the nature of PAYE Settlement Agreement (PSA) payments.
HMRC has advised customers that, even if you have not yet received confirmation of the PSA figure to pay the tax authority, you should pay any figures relating to tax and National Insurance (NI) that you have calculated by 22 October 2019, to avoid incurring any charges.
A reminder is also provided to quote your customer account reference number for easy allocation of funds, and that this can be located on the PSA confirmation letter.
You may be fined or charged interest if you do not pay or your payment is late.
Further information can be found at: GOV.UK.
If you are unsure about the action to take, HMRC’s tax agent blog highlights that you can contact the PSA team directly on 0300 322 7077.
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HMRC publishes update to guidance on repeal of Swedish derogation 7 October 2019
HMRC has updated the guidance on The Agency Workers Regulation 2010, to reflect the repeal of the Swedish derogation from April 2020.
From April 2020 amendments come into force which mean that all agency workers will be entitled to receive equal pay as their permanent equivalents, once a 12-week employment period has passed, whether or not they are paid between assignments. As part of the government’s Good Work Plan, regulations were laid in December 2018 which abolish the use of Swedish derogation - the legal loophole which enables some firms to pay agency workers less than permanent staff. The Agency Workers (Amendment) Regulations 2019 come into force on 6 April 2020 and extend to England, Wales and Scotland.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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