The Chartered Institute of Payroll Professionals ……………………………………………………………Policy News Journal
the travel must be in the performance of an employee’s duties or to a temporary place of work, on a journey that is not substantially ordinary commuting. the employee should be absent from his normal place of work or home for a continuous period in excess of five hours or ten hours. the employee should have incurred a cost on a meal (food and drink) after starting the journey and retained appropriate evidence of their expenditure. Employers can pay less than the published rates. If an employer pays less than the published rates, employees cannot claim tax relief on the difference, but if they spend more on expenses than the amount that is reimbursed they can still claim a deduction from HMRC for the difference between what they actually spent on the expense and the amount reimbursed by their employer in the normal manner, subject to their having retained appropriate evidence. If a higher amount is paid without agreeing a bespoke scale rate with HMRC, the excess should be subject to tax and NICs. An employee can only be reimbursed for a meal once. If the cost of an evening meal or breakfast is reimbursed on an actual basis, because it is included in the cost of an overnight stay, the employee would not also be entitled to a benchmark rate in respect of those meals. It is a condition of the Income Tax (Approved Expenses) Regulations that employers using the benchmark scale rates to pay or reimburse their employees that they have an appropriate checking system in place to ensure that payments are only made on qualifying occasions. See EIM30270 . Working Rule Agreements – The published scale rates do not apply to employees covered by Working Rule Agreements, for which separate specific rates are already set for particular occupations. See EIM71300 . Overnight accommodation rate - A benchmark rate has not been set for overnight accommodation costs. Employers wishing to agree a rate with HMRC for overnight accommodation will need to apply using the bespoke rate process. See EIM30250 . Overnight subsistence rate - The over 15 hour rate for subsistence will almost always apply where an employee is required to stay away overnight, provided the cost of any meals is not also included in an accommodation payment. Staying with friends and family rate - A rate has not been set for a scale rate payment for staying with friends and family. The travel rules still apply to actual costs of subsistence incurred while staying with friends and family. See EIM30073 .
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Draft legislation: non-domiciled individuals 2 February 2017
The rules for certain non-doms are changing so they will be treated as domiciled in the UK for the purposes of Income Tax, Capital Gains Tax and Inheritance Tax from the 2017-18 tax year.
Draft legislation has been published which amends the rules for certain non-domiciled individuals so they will be treated as domiciled in the UK for the purposes of Income Tax, Capital Gains Tax and Inheritance Tax from the 2017 to 2018 tax year. As previously announced , from April 2017, non-domiciled individuals will be deemed UK-domiciled for tax purposes if they have been UK resident for 15 of the past 20 years, or if they were born in the UK with a UK domicile of origin. Non-domiciled individuals who have a non-UK resident trust set up before they become deemed-domiciled in the UK will not be taxed on income and gains arising outside the UK and retained in the trust. To close a loophole, from April 2017, inheritance tax will be charged on UK residential property when it is held indirectly by a non-domiciled individual through an offshore structure, such as a company or a trust. The government will change the rules for the Business Investment Relief (BIR) scheme from April 2017 to make it easier for non-domiciled individuals who are taxed on the remittance basis to bring offshore money into the UK for the purpose of investing in UK businesses.
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The Chartered Institute of Payroll Professionals
Policy News Journal
cipp.org.uk
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