looks at the practical application of the new rules for off-payroll working in the public, private and third sectors from April 2020.
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Time Limit extensions for unfair dismissal claims 12 September 2019
The EAT recently considered whether there would be a month’s grace to present a claim form following the end of Early Conciliation.
With thanks to Daniel Barnett’s Employment Law blog.
If a Claimant goes to Acas for Early Conciliation after a primary time limit has expired, is there a month’s grace to present a claim form after the end of Early Conciliation?
No, held the EAT in Pearce v Merrill Lynch. The Claimant brought claims for detriments arising from protected disclosures outside of the 3-month time limit. He had been off work due to ill-health for over 4 months, taking legal advice on 5th December, out of time. His solicitors took 16 days before starting early conciliation with Acas, which ended on 8th January. The claim was presented on 7th February. The tribunal held that although it had not been reasonably practicable for the Claimant to have put the claim in on time, it was not presented within a reasonable time after the 3-month time limit had expired, so it was dismissed as out of time. The delays in going to Acas and waiting a month after the end of early conciliation were not explained by the Claimant. The tribunal inferred the latter delay was due to a mistaken belief of the Claimant’s advisers that a month’s extension of the limitation period under S207B(4) ERA was available – but that only applies when Early Conciliation starts during the 3-month time limit. The EAT turned down the Claimant’s appeal. It considered whether the Claimant’s delay was reasonable and had no explanation. The employment tribunal did not have to look for a precise date when the claim could have been presented, it could look at a period of time - here from 5th December to 7th February - and had no explanation why the claim hadn’t been presented sooner.
Therefore it was entitled to refuse the extension of time.
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Data share pilot between HMRC and local authorities 19 September 2019
In 2019, 29 councils agreed to share data with HMRC about Council Tax debt. HMRC, as joint data controller to these agreements, has published the business cases and Data Protection Impact Assessments for these pilots under a Freedom of Information request.
The Council Tax debt data usage agreement between HMRC and local authorities is available to read, and you can find data for all the local authorities who are participating in the pilot.
The purpose of the pilot is to measure the potential yield the local authorities could have if they were to use HMRC data for an Attachment of Earnings Order and to test whether debts can be managed and recovered using HMRC data. Alternatively the pilot will confirm what data items are most effective for obtaining accurate address information for those customers who have a Council Tax Debt.
The Chartered Institute of Payroll Professionals
Payroll: need to know
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