· The date that a fixed term agreement expires or the fixed number of salary sacrifice payments specified within the agreement are completed (if the agreement expires before 1 January 2012 any agreement subsequently entered into should follow the VAT treatment described in section 3 below); or · The date of an employee’s annual salary/benefits review. HMRC will regard any salary sacrifice arrangements put in place after that date as a new agreement for VAT purposes which should follow the treatment described in section 3 below. This will be the case even if the employee continues to receive the same taxable benefits as before the review; or · The date of any other review or renegotiation that leads to a change in the provision of benefits under a salary sacrifice agreement or to a change in an employment contract. Following one of the above events VAT will be due on any taxable benefits provided on or after 1 January 2012 by way of salary sacrifice. Salary sacrifice agreements entered into on or after 28 July 2011 For agreements entered into on or after 28 July 2011 VAT must be accounted for in accordance with the guidance in Revenue and Customs Brief 28/11. With effect from 1 January 2012 VAT will be due on amounts of salary foregone in return for taxable benefits. For further information and advice contact the VAT Helpline on Tel 0845 010 9000. 15 June 2011 HMRC have implemented the first phase of the Scanning capability for handling customer correspondence relating to HMRC’s compliance checks. Scanning the incoming mail will mean that the documents and letters received will be linked to the customer case record and available to Caseworkers within 36 hours, it will also help to reduce the risk of post going astray. This first phase will include enquiries into Self Assessment returns of non business customers and compliance checks on employers. HMRC’s plan is to implement scanning for the large majority of their compliance checks during 2011-12, and will have more information on the timetable for this in September. A single PO Box address and case reference will be used to identify the mail that is part of this process and these details will be shown on our outgoing mail. Further information can be found on HMRC’s website. HMRC General HMRC SCANNING INCOMING MAIL
Scanning incoming compliance mail moves forward
26 October 2011 HMRC is expanding their capability of scanning incoming compliance mail. This means more customers and agents may need to send their documents through PO Box addresses for scanning.
CIPP Policy News Journal
09/10/2012, Page 83 of 234
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