CIPP Payroll: need to know 2019-20

5 November 2019

HMRC has confirmed that Mark Denney will be acting as its interim Chief Digital & Information Officer.

The company has circulated an update to advise that Denney, who has a wealth of experience in digital transformation, would be adopting the post on an interval basis. He has previously worked for household names such as Barclays, JP Morgan Chase and GE Capital in positions of seniority. He worked at Barclays for over a decade.

Jacky Wright, Denney’s predecessor, has returned to Microsoft, and so he will fill the position whilst recruitment for somebody to fill the position on a permanent basis is underway.

The news follows the announcement last week that Jim Harra would be taking on the permanent role of Chief Executive and First Permanent Secretary within the organisation.

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HMRC updates social security guidance for workers from the UK going to work in Switzerland 7 November 2019

HMRC has issued an update to previously published guidance for UK employees and their employers who currently work or are intending to go and work in Switzerland.

The initial advice provided explained that employees from the UK working in the EU, the EEA or Switzerland would continue to pay UK National Insurance contributions in the UK alone until the date that the UK leaves the EU. It was suggested that after that point, workers may need to pay social security contributions both in the country they are working in as well as continuing to pay NI contributions in the UK. The latest publication confirms that for those working in Switzerland, workers will continue to pay UK NI with no requirement to pay social security contributions in Switzerland until 31 December 2020. A transitional agreement was signed with Switzerland to ensure protection of how social security payments are currently treated. The latest update does not, however, refer to UK employees who are working in the EU or EEA so the advice previously provided for individuals in that situation still stands. It states that if the date on an A1/E101 form surpasses the date that the UK leaves the EU, employers will need to contact the relevant EU / EEA authority to confirm whether or not their employee needs to start paying social security contributions in that country from that date. The European Commission’s website will help to find the relevant country’s authority. The UK government has already confirmed that it is working to protect the current social security rules in the event of a ‘no deal’ Brexit but there hasn’t been any further information relating to what will happen in relation to UK employees working in the EU or EEA.

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HMRC webinar on expenses and benefits – employee travel 11 November 2019

HMRC is running a webinar which provides guidance on payments made to employees in relation to travel and subsistence, to ensure the correct treatment in terms of tax and National Insurance (NI).

The webinar will take place on Monday 11 November from 14:00-15:00 and you can enrol on it here. There will be the opportunity to raise questions by using the on-screen text box.

This webinar is specifically for employers and addresses the tax treatment of:

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