The Chartered Institute of Payroll Professionals ……………………………………………………………Policy News Journal
HMRC Employer Bulletins
HMRC Employer Bulletin – April 2016 13 April 2016
HMRC have published issue 59 of the Employer Bulletin. The Employer Bulletin is published 6 times a year and aims to provide employers and agents with the latest information on topics and issues that may affect them.
Topics in this edition include:
A round up of Budget 2016 highlights Updated PAYE Desktop Viewer Statutory Sick Pay and the Percentage Threshold Scheme Single Director Companies changes with the Employment Allowance
And many more updates affecting employers and their payroll providers.
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HMRC Employer Bulletin – June 2016 16 June 2016
HMRC have published issue 60 of the Employer Bulletin. The Employer Bulletin is published 6 times a year and aims to provide employers and agents with the latest information on topics and issues that may affect them.
Topics in this edition include:
Reporting expenses and benefits for tax year 2015-16 Personal Tax Accounts Reporting PAYE and avoiding late filing penalties Student Loans
And many more updates affecting employers and their payroll providers.
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Employer Bulletin - August 2016 19 August 2016
HMRC have published the latest issue the Employer Bulletin, a must read for employers and agents to find out the latest information on payroll topics and issues.
There are as usual a variety of important and interesting articles in the latest bi-monthly bulletin . Below are 3 items worth highlighting:
Apollo Fuels judgment Apollo Fuels had an arrangement whereby the company would lease second hand cars to its employees as opposed to providing them free and appealed against the decision to treat this as a benefit in kind. The First Tier Tribunal and the Upper Tribunal both found that the price paid under the leases was market value and consequently there was no benefit to the employees. HMRC appealed to the Court of Appeal who concluded that a benefit in its ordinary sense has to exist before Chapter 6 applies (Chapter 6 is the shorthand for Chapter 6, Part 3 Income Tax (Earnings and Pensions) Act 2003 (ITEPA) – the chapter that contains the legislation for car benefits-in-kind). The case is now final.
The Chartered Institute of Payroll Professionals
Policy News Journal
cipp.org.uk
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