The Chartered Institute of Payroll Professionals ……………………………………………………………Policy News Journal
is to be passed to them, and are therefore at equal risk of non-compliance or furthering non- compliance by PSCs. If this is the case, then transferring the burden to all engagers would provide the benefit of consistency across the board – rather than the one sector approach that is being proposed.
IR35 is viewed as a specialist area by the majority of payroll professionals who will need to become knowledgeable by the delivery time line.
Despite being just over six months away from a proposed go live date there is still no sign that this news and information is being promoted to the wider Public Sector engager community and their agents. This must happen as a matter of urgency to alert them of the need to adapt and strengthen their internal processes and to begin collecting the data which will enable payroll departments to process ‘deemed payments’.
In addition it needs to be recognised that there may be a delay in collating all information and therefore deemed payments that are processed via RTI may not be reported ‘on or before’.
An appropriate late reason code should be added to the existing list of late reason codes within the data items list to allow for the increased and legitimate risk of this occurring as quite often in a large organisation the decision maker may be very remote from the engager.
Thank you to everyone who took the time to respond to this survey. The full response can be accessed through the link below.
CIPP response to Off-payroll working in public sector reform of intermediaries legislation .
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Employment intermediaries: report template 4 October 2016
Guidance on using the employment intermediaries template for reporting has been updated to highlight that a fresh template should be used for each report submitted so that data from previous reports cannot corrupt the latest report.
How to use the employment intermediaries template
Reports that contain formatting errors and missing data will be able to be sent but penalties may be issued if reports are late, incomplete or incorrect.
Are you reporting or running the risk of penalties? Read our previous article from 4 August 2016
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Reporting deadline Employment Intermediaries 28 October 2016
The guidance on reporting requirements for Intermediaries was recently updated and reminds us that the next quarterly deadline of 5 November is approaching rapidly.
Reporting requirements for employment intermediaries
You must send a report to HMRC, using the template provided by HMRC if at any time in a reporting period the following conditions all apply. You:
are an agency or intermediary that supplies the services of individuals to a client have a contract with a client or clients provide more than one worker’s services to one or more clients because of your contract with those clients provide the worker’s services in the UK - or if the services are provided overseas, that the person is resident in the UK make one or more payments for the services (including payments to third parties).
The Chartered Institute of Payroll Professionals
Policy News Journal
cipp.org.uk
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