The Chartered Institute of Payroll Professionals
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“A member has an unqualifi ed right to take benefits if they do not need the consent of anyone before they can take their benefits. If the scheme documentation states that the consent of the trustees or employer is required to take benefits, the member does not have an unqualified r ight to take benefits.” A scheme member will not lose their 2028 protections because of a block transfer as long as all of the following criteria are met: • it’s a transfer of the pension rights relating to the member and at least one other pension scheme member • the transfer is made as a single transaction • the transfer represents all the pension rights under the scheme for all the members transferring as part of that single transaction For individual transfers there is no requirement for the receiving scheme to have the protections, however the protections will only apply to the transferred assets. This will require the receiving scheme to ring fence the received assets to retain the protections on the transfer without enhancing the receiving scheme.
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Coronavirus SSP Rebate Scheme relaunched and new guidance issued 19 January 2022
HMRC has today updated guidance in relation to the coronavirus Statutory Sick Pay (SSP) Rebate Scheme. Employees can claim up to 2 weeks SSP for employees who were absent for a coronavirus related reason on or after 21 December 2021. The requirement for the employer to have less than 250 employees remains, however the new assessment date for this is 30 November 2021. Claims can be made for employees that had previously reached the 2 week limit in the first rebate scheme that closed on 30 September 2021.
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Update on the issue of applications for PDA1 certificates under Art. 16 Regulation (EC) 883/2004 19 January 2022
Her Majesty’s Revenue and Customs (HMRC) has released the following Update on the issue of applications for PDA1 certificates under Art. 16 Regulation (EC) 883/2004:
HMRC and the French social security authorities have agreed to review the process by which PDA1 applications under Article 16 of Regulation (EC) 883/2004 from individuals in scope of the Withdrawal Agreement are considered.
The French social security authorities have agreed that individuals who:
• have been UK-insured whilst working in France but their PDA1 has expired and • have applied to HMRC for an Article 16 exception to extend their previous PDA1 which remains outstanding
should continue to pay UK National Insurance pending further advice from HMRC and the French social security authorities.
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The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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