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Mathew Akrigg ACIPP, policy and research officer, the CIPP, provides an update on all things payroll-related from the tax administration and maintenance day (TAMD), held on 27 April 2023 W ith the dust now settling from TAMD, we can start to look deeper and analyse the new consultations released, to consider just how they will impact the payroll profession. With the Treasury and HM Revenue and Customs (HMRC) being given their new commitment to tax simplification, following the winding down of the Office of Tax Simplification, it’s no surprise there’s plenty to get stuck into. There’s a clear effort being put towards digitalisation and reducing administrative burdens. Let’s take these announcements one at a time, but if anything catches your eye, or would be particularly pertinent to your business or clients, we recommend looking into the documentation for a fuller understanding of the proposals. The tax administration framework review: creating innovative change through new legislative pilots Closes 11:45pm on 20 July 2023 With such a focus on tax simplification, HMRC needs to ask the question, ‘are current processes to test proposals up to scratch?’ This consultation explores the implementation and use of ‘sandboxes’ for stakeholders to test legislative changes. While this is something that’s likely to take some time to fully bring to fruition, it genuinely excites us at the CIPP. This has huge potential to be beneficial in the creation of legislation and regulation which will fit in with how policies are implemented in the real world. HMRC has said: “Our approach could support the involvement of intermediaries, agents, taxpayers and third-party experts. We want to explore where it would be appropriate to randomly select participants or to seek volunteers to ensure an accurate reflection of views and experiences.’’ This means that you (yes, you!) could get the opportunity to test out new systems or processes, let HMRC know how this would fit in with your current working practices and shape how those systems / processes are actually released. Every payroll professional has a story about legislation that doesn’t work in practice (looking at you, holiday calculations), and so this enables HMRC to gather real evidence before deciding how to move forward. And that’s amazing. Off payroll working: calculation of PAYE liability in cases of non-compliance Closes 11:45pm on 22 June 2023
Over the past six years, we’ve spoken a lot about the off payroll
| Professional in Payroll, Pensions and Reward | June 2023 | Issue 91 56
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