Professional November 2021

PERSONAL DEVELOPMENT

Introducing the CIPP’s technical panel

Samantha Johnson LLB(Hons) ChMCIPPdip, CIPP policy lead would like you to meet the panel created to discuss the topics impacting the payroll industry most

S haring knowledge is at the heart of the payroll profession. No one delivers payroll in isolation – even the solo payroller makes use of their network, their training and representative body – the CIPP. Here at the CIPP, sharing knowledge is key to ensuring we deliver the best, most topical and informative updates to our members. As part of our passion for sharing knowledge, the CIPP is delighted to introduce the CIPP technical panel, which was created in 2019 and continues to meet regularly two years on. What is the CIPP technical panel? The panel consists of fourteen payroll professionals who have a passion for payroll and are experts in their field. They are representatives from professional bodies, private and public sector payroll and payroll software providers. The meetings are an opportunity to discuss and debate current topics that are, or will be, impacting the payroll industry. What is discussed at the CIPP technical panel? The last panel was held on 17 September 2021 and the panel discussed an array of topical payroll items: Off-payroll working rules The panel reflected that the time given to prepare for off-payroll working in the private sector meant that the implementation of the rules had a modest impact on the Here at the CIPP, sharing knowledge is key to ensuring we deliver the best, most topical and informative updates to our members.

industry. This was reflected in a recent CIPP poll during National Payroll Week, which highlighted that approximately 20% of respondents had found the implementation of the rules challenging. The conversation predominantly focused on Her Majesty’s Revenue and Customs’ (HMRC’s) check employment status for tax (CEST) tool and the problems it created. Media reports shone a light on penalties faced by many government departments for incorrect usage of the CEST tool, and some of the panel were advocates for using alternatives to CEST which provided less variations in outcomes. There were several concerns that arose due to the implementation of the off- payroll working rules. The use of umbrella companies, and a significant increase of fraud in these types of companies was cause for concern for many. In addition, the growing use of disguised remuneration schemes to avoid a drop in pay for contractors was becoming increasingly visible to some of our experts.

Finally, the panel discussed HMRC’s approach to enforcement and favoured a more joined-up approach than the one that currently exists, with a single point of ownership for these rules in HMRC being the preferred option. Changes to National Insurance contributions The panel discussed several changes to National Insurance contributions (NICs), including the NICs relief for employers hiring veterans that was introduced in 2021/22, but without a real time solution. There was concern that uptake had been low, and this was supported by a recent CIPP poll which showed that 0% of respondents were using the relief in the current tax year. Inevitably, discussion progressed to the recently announced health and social care levy, and the panel agreed that the increase in NICs in the 2022/23 tax year would be relatively simple to administrate. The immediate concerns for payroll were focused around providing information to businesses ● Justine Riccomini MSc FFTA AIPA Chartered MCIPD ChFCIPP , head of taxation for Institute of Chartered Accountants for Scotland ● Karen Beckett BA (Hons) ChFCIPP, head of payroll and benefits for Dorset Healthcare National Health Service Trust ● Meredith McCammond , technical officer for Low Incomes Tax Reform Group ● Michelle Sutton MCIPPdip , head of reward and pensions for Suez Group ● Neil Tonks ChMCIPPdip , legislation manager for MHR Global ● Pauline Green ACIPP MBCS FMAAT , head of product compliance and programs for Intuit ● Simon Parsons MSc FCIPPdip MBCS , director UK compliance strategies, SD Worx UK Ltd

Who is on the technical panel?

Chair of the technical panel:

● Samantha Johnson LLB(Hons) ChMCIPPdip, policy lead at the CIPP

Panel members:

● Charles Cotton, senior performance and reward adviser to the Chartered Institute of Professional Development ● Crawford Temple , chief executive officer (CEO) at Professional Passport ● Emelia Quist , head of policy research at Federation of Small Businesses ● Emma Rawson , technical officer at Association of Taxation Technicians ● Jaspal Randhawa ChMCIPPdip , EMEA head of products at OneSource Virtual ● Jon Henderson , head of global employment taxes at RELX

| Professional in Payroll, Pensions and Reward | November 2021 | Issue 75 14

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