HMRC has published a video on YouTube to explain ‘Penalties for inaccuracies in documents and returns’. The announcement also highlights the learning modules for HMRC staff to assist tax agents and advisers. Follow the links below to view a video and transcript of an HM Revenue & Customs (HMRC) presentation on ‘Penalties for inaccuracies in documents and returns’. The video runs for 20 minutes and covers: · when a penalty is chargeable · types of behaviours associated with the penalty regime
· prompted and unprompted disclosures · reductions and quality of disclosures · penalty calculations · suspensions and appeals View video Download transcript HMRC online learning for tax agents and advisers
HMRC produces learning modules to help their staff understand new legislation. After discussions with representative bodies, HMRC agreed to publish the learning modules for the compliance checks and new penalties legislation. Follow the link below to view these products. View HMRC online learning for compliance checks and penalties
Rates and Allowances
Agricultural Wages (England & Wales)
AGRICULTURAL MINIMUM WAGE RATES FROM 1 OCTOBER 2011
1 October 2011 The agricultural minimum wage (AMW) rates apply to nearly all workers in the farming sector and sets hourly rates below which you must not allow pay to fall. From 1 October 2011, you'll have to pay non-flexible workers in Grades 1 to 6 the following: Weekly pay (£) Hourly pay (£) Overtime pay (£) Grade 1 of compulsory school age - 3.05 4.58 Grade 1 above compulsory school age 237.90 6.10 9.15 Grade 2 264.03 6.77 10.16 Grade 3 290.55 7.45 11.18 Grade 4 311.61 7.99 11.99 Grade 5 329.94 8.46 12.69 Grade 6 356.46 9.14 13.71
Full details are available from the Business Link website
CIPP Policy News Journal
09/10/2012, Page 193 of 234
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