FRAUD, MONEY LAUNDERINGAND SCAMS RIANMATANKY-BECKER ASSISTANT DIRECTOR OF THE ECONOMIC CRIME STRATEGY UNIT, HMRC ANDREWBRADLEY PAYROLL COMPANY FRAUD THREAT LEAD, HMRC PATRICIA GRIFFITHS STRATEGY LEAD FOR ACCOUNTANCY SERVICE PROVIDER SUPERVISION, HMRC Presenters from HMRC advised payroll professionals about the extent and gravity of payroll company fraud and the potential impacts this has on amounts that the exchequer receives. They also provided an overview on money laundering.
Rian provided an introduction to the fraud investigation service (FIS), explaining who they are and what they do, and discussed trends the team have noticed, along with their priorities for now and the future. Andrew discussed the structure of payroll company fraud and the impact that it has, providing tips on how to both identify and prevent it. Patricia rounded up the session by talking about money laundering, and some of the common failings witnessed by HMRC in this area.
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FIONASMITHMCIPPDIP PAYROLL TRAINER AT THE CIPP LISAKEMP ASSOCIATE DIRECTOR AT THURSFIELD SOLICITORS During this session, Fiona and Lisa provided background to the Working Time Directive (WTD) 2003 and the Working Time Regulations 1998, and delegates were reminded that the aim of the WTD is to protect the health and safety of workers. Regulations for holiday pay are complicated because there is conflicting case law.
Lisa gave an update on the Harpur Trust v. Brazel case, whereby the Court of Appeal determined that the 5.6-week entitlement for holiday pay should not be pro-rated. This case continues and will be held at the Supreme Court in November 2021. The CIPP will continue to update payroll professionals through News Online and Professional magazine.
The session also explored the complex area of what should and should not be included in holiday pay calculations, giving an example of rolled-up holiday based on the Robinson-Steele v PD Retail Services case.
The entitlement to carry over holiday pay was discussed. Various cases have been used to establish the fact that workers should be permitted to carry over unused statutory holiday to the next year, including in circumstances where the worker has been incorrectly deemed as being self-employed, where workers have been unable to take leave due to maternity leave or sick leave or where a worker did not have an effective opportunity to take their WTD holiday entitlement.
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