internal records. Where there is an exact match with the first name and surname and either debt or contact address, HMRC will provide requested details back to the council. Where the data is matched, the council will contact the individuals concerned to decide how best to recover the debt. It may be that the council decides to raise a Council Tax Attachment of Earnings Order (CTAEO) in order to enforce the payment of Council Tax against employed debtors. Whilst it is likely that there will be an increase in the number of CTAEOs issued in pilot areas, this is the only change that payroll practitioners are expected to face. There are no new fields required on RTI submissions and this pilot does not involve the creation of a new type of AEO. The pilot will run for one year, after which time it will be evaluated and a report produced for the Review Board and Minister for the Constitution. Factors determining whether the pilot is a success could include: ○ Amount of council tax debt recovered in an affordable and sustainable way ○ Increase in the number of vulnerable customers identified ○ A reduction in the use of enforcement agents
If the pilot is successful, a national solution for all England and Welsh councils may be developed.
The CIPP is keen to understand whether payroll practitioners in the pilot areas experience an increase in the number of CTAEOs received and whether they experience any additional administrative burden if that proves to be the case. We will be liaising with the Cabinet Office to ensure this area is explored.
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The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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