Policy News Journal - 2011-2012

REAL TIME INFORMATION AND EX-PATS

6 February 2012 HMRC to hold consultation meeting to discuss how RTI will specifically affect ex-pats. The CIPP will be attending a meeting next week to discuss the impact RTI will specifically have on ex-pats. If you have any issues you would like raising at this meeting please email policy@cipp.org.uk using the subject title RTI ex-pats.

REAL TIME INFORMATION CUSTOMER USER GROUP MINUTES

7 February 2012 The minutes from the RTI Customer User Group meeting held on 17 February 2012 are now available on HMRC’s website. The minutes have been published on the Consultative Forums page . In due course minutes from the previous three meetings will also be published on this page.

AMENDED REGULATIONS FOR REAL TIME INFORMATION PUBLISHED

16 March 2012 The amending regulations implementing Real Time Information have been laid in Parliament,

together with an accompanying Tax Information and Impact Note . Statutory Instrument: SI 2012 No 822 and Explanatory Memorandum

The Income Tax (Pay As You Earn) (Amendment) Regulations 2012, these regulations primarily relate to Real Time Information, Securities, closing the Simplified PAYE Deduction Scheme to new employers and Code 0T. Statutory Instrument: SI 2012 No 821and Explanatory Memorandum The Social Security (Contributions) (Amendment No 3) Regulations 2012, these regulations primarily relate to Real Time Information, Security for payment of Class 1 and Class 1A contributions, Class 1A returns and other amendments necessary to the Principle Regulations. Statutory Instrument: SI 2012 No 820 and Explanatory Memorandum The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2012, these regulations primarily relate to Real Time Information. The Policy team will of course be going through these regulations with a fine toothcomb! Associated Tax Information and Impact Notes: Closure of the Simplified PAYE Deduction Scheme to new employers at 5/4/12 and completely on 5/4/13 PAYE code applied to share-based payments in certain circumstances

Scottish Income Tax

CIPP Policy News Journal

09/10/2012, Page 138 of 234

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