CIPP Payroll: need to know - 2022-23

2022-23

The Chartered Institute of Payroll Professionals (a company incorporated by Royal Charter) IPP Education Ltd (a subsidiary of the Chartered Institute of Payroll Professionals) Registered No. 3612942 (England) VAT No. 864462406

The Chartered Institute of Payroll Professionals

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Introduction

Payroll: need to know , has been produced by the CIPP Policy and Research team for the exclusive benefit of members. It contains all relevant payroll, pensions and reward News Online items and is indexed and categorised for easy reference. Each item is in date order (the most recent entry being at the bottom) to ensure you know you have the latest updates on any given subject. Payroll: need to know is produced on a tax year basis and by the end of each tax year will be closed off and restarted with any significant live news items being carried forward to the following year’s edition and then added to on a weekly basis with each edition of News Online.

Using the index is easy – find your topic of interest and CTRL + click will take you straight there.

If you have any comments or suggestions about Payroll: need to know - your guide to UK payroll legislation and reporting , please email policy@cipp.org.uk

Copyright

Copyright © 2023 Chartered Institute of Payroll Professionals (CIPP)

Published April 2023

All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by other means, electronic, mechanical, photocopying, recording, or otherwise, without the prior permission of the copyright holder. This publication may not be sold, lent, hired out or otherwise dealt with in the course of trade or supply in any form of binding or cover other than that in which it is published without the prior permission of the publisher.

The CIPP logo may not be used to endorse any product or service. Any attempt to use the CIPP logo to represent that CIPP endorses a service or product is strictly prohibited

This publication contains public sector information licensed under the Open Government Licence v3.0.

Whilst every effort has been made to ensure the information included in this publication complies with current legislation the CIPP cannot be held responsible for any errors or omissions.

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Contents Contents ............................................................................................................................................................... 3 Compliance News .............................................................................................. 11 HMRC win appealed IR35 case worth £140,000................................................................................................ 11 HMRC SEISS compliance activity update .......................................................................................................... 11 HMRC wins disguised remuneration tax avoidance case................................................................................... 12 What HMRC is doing about mini umbrella fraud ................................................................................................ 12 HMRC names another firm as a tax avoidance promoter................................................................................... 12 HMRC publishes research report on high income child benefit charge compliance. ..........................................13 HMRC updates list of tax avoidance schemes, promoters, enablers and suppliers ...........................................13 Asda and Next pay day errors cause issue for thousands ................................................................................. 13 Four names added to HMRC’s tax avoidance list. ............................................................................................. 14 £1 million fine give to tax avoidance promoter ................................................................................................... 14 HMRC to investigate Next over minimum wage compliance .............................................................................. 15 Three new tax avoidance promoters named ...................................................................................................... 15 HMRC names tax avoidance promoting directors .............................................................................................. 16 HMRC add name to the tax avoidance schemes list .......................................................................................... 16 Five names a dded to HMRC’s tax avoidance schemes list ................................................................................ 17 Another name goes on the tax avoidance schemes list ..................................................................................... 17 Tax repayment agency barred by HMRC ........................................................................................................... 18 An addition to the tax avoidance schemes list.................................................................................................... 18 Lineker wins IR35 case against HMRC .............................................................................................................. 18 HMRC bounces back with IR35 win ................................................................................................................... 19 Devolved Affairs ................................................................................................ 20 Scotland ................................................................................................................................................................. 20 Scotland cannot issue an independence referendum without UK government consent .....................................20 Scottish Budget revealed ................................................................................................................................... 20 Scottish Arrestment threshold review brought forward ....................................................................................... 21 SNP: Nicola Sturgeon announces resignation ................................................................................................... 22 Wales...................................................................................................................................................................... 22 Welsh Rates of Income Tax laid out for 2023/24................................................................................................ 22 Northern Ireland .................................................................................................................................................... 22 Northern Ireland increase mileage rate for health and social care workers ........................................................ 22 Northern Ireland: NHS to receive pay increase .................................................................................................. 23 Northern Ireland redundancy limits announced .................................................................................................. 23 Employment Law ............................................................................................... 25 Case Law ............................................................................................................................................................... 25 Harpur Trust v Brazel: Appeal rejected and ruling still stands ............................................................................ 25 CV fraudster ordered to pay back portion of wages ........................................................................................... 25 Holiday pay revisited in tribunal for gig workers ................................................................................................. 26 Legislation ............................................................................................................................................................. 26 Statutory code to prevent employers from using unjust fire and rehire tactics ...................................................26 New bill announced to give seafarers fair remuneration..................................................................................... 26 Data Reform Bill to shake up GDPR .................................................................................................................. 27 Impact of the data reform bill on payroll professionals ....................................................................................... 27 Seafarer's pay: New legislation introduced and consultation response published .............................................28 Finance Bill 2022 – 2023 .................................................................................................................................... 28 Finance Bill 2022-23 draft legislation released ................................................................................................... 29 Employment Status consultation – government response and additional guidance...........................................29 Keep an eye on: the Brexit Freedoms Bill .......................................................................................................... 30 Keep an eye on: Economic Crime and Corporate Transparency Bill .................................................................30 Autumn Finance Bill 2022 published and had first reading................................................................................. 31 Employment Relations (Flexible Working) Bill .................................................................................................... 31 Finance Bill to get second reading on 20 December 2022 ................................................................................. 32 Government backs predictable working pattern bill ............................................................................................ 32 The tips bill progresses through parliament........................................................................................................ 33 Expenses and benefits...................................................................................... 34 Approved professional organisations and learned societies (list 3) .................................................................... 34 Covid easement ends on 30 June for workers in EU.......................................................................................... 34 Approved professional organisations and learned societies (list 3) .................................................................... 35 Approved professional organisations and learned societies (list 3) .................................................................... 35 November additions to List 3 .............................................................................................................................. 36

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HMRC Update: Professional bodies and learned societies approved for tax relief (list 3)..................................36 Approved professional organisations and learned societies (list 3) .................................................................... 37 Approved professional organisations and learned societies (list 3) .................................................................... 37 Government News (Non HMRC)....................................................................... 39 Is crypto the future of payments? ....................................................................................................................... 39 Labour Market Enforcement Strategy 2023 – 2024: call for evidence ................................................................ 39 HM Treasury set up new ‘fraud squad’ ............................................................................................................... 40 Six benefit types coming to an end being replaced by universal credit .............................................................. 40 Governments announces plans to widen scope of exclusivity clause ban .........................................................40 New review into the future of work ..................................................................................................................... 41 A cost-of-living statement ................................................................................................................................... 41 Non-levy employer reservation levels reset 1 June 2022 ................................................................................... 42 Coronavirus support scheme abuse investigations continue.............................................................................. 42 Business, Energy, and Industrial Strategy Committee launches inquiry into UK labour market .........................42 New webinar sees HMRC, the GLAA and the EAS join forces ..........................................................................43 Great Britain driving licence now accepted for government gateway .................................................................43 Nadhim Zahawi appointed chancellor as Rishi Sunak resigns ........................................................................... 44 Use the government's tool to know your UK residence status every tax year. ...................................................44 FCSA changes umbrella compliance code for holiday pay ................................................................................ 45 MP vote to allow agency staff to cover striking workers ..................................................................................... 45 Government announces pay rises in public sector ............................................................................................. 45 OTS scoping note for upcoming call for evidence into hybrid and remote working ............................................46 Public Sector exit payment consultation opened ................................................................................................ 47 Call for evidence – review of hybrid and distance working ................................................................................. 47 Liz Truss is the next prime minister .................................................................................................................... 48 Kwarteng replaces Zahawi in Truss’ new cabinet .............................................................................................. 48 Government statement clarifies AMAP tax implications ..................................................................................... 48 Benefits and credits due on 19 September 2022 will be paid early .................................................................... 49 Kwarteng’s first financial statement expected 23 September 2022 .................................................................... 49 Guy Opperman leaves post as pensions minister .............................................................................................. 49 Medium- term fiscal plan’ to be delivered on 23 November ................................................................................. 50 Scottish emergency budget review..................................................................................................................... 50 Government U-turn on top tax bracket abolishment ........................................................................................... 50 Businesses under 500 employees now considered SMEs ................................................................................. 51 Kwasi Kwarteng’s economic plan brought forward ............................................................................................. 51 Kwasi Kwarteng replaced by Jeremy Hunt......................................................................................................... 51 Hunt scraps almost all Growth Plan policies ...................................................................................................... 52 Economic advisory council formed ..................................................................................................................... 52 Truss resigns as PM........................................................................................................................................... 52 Rishi Sunak to become next PM ........................................................................................................................ 53 Rishi’s cabinet appointments made .................................................................................................................... 53 Fiscal statement delayed until 17 November 2022............................................................................................. 54 Guy Opperman returns to the Department for Work and Pensions ....................................................................54 New financial secretary to the Treasury appointed ............................................................................................ 54 Autumn Statement rumours flurry....................................................................................................................... 54 Key information document guidance published for agency workers...................................................................55 Autumn statement tax changes .......................................................................................................................... 55 Autumn Statement calms NI turbulence ............................................................................................................. 56 2023/24 statutory payments released in benefits and pensions document ........................................................56 Government backs down from regulator override powers .................................................................................. 57 OTS report: tax implications of changing working practices ............................................................................... 57 Is it all change for holiday? ................................................................................................................................. 58 Casual worker holiday – what now? ................................................................................................................... 58 Have your say on the holiday entitlement calculation consultation?................................................................... 59 Planned ‘fire and rehire’ statutory code .............................................................................................................. 59 House of Commons debate: Raising the state pension age............................................................................... 59 Rishi’s cabinet reshuffle creates four new departments ..................................................................................... 60 UK government in tax surplus ............................................................................................................................ 60 First menopause employment champion appointed ........................................................................................... 61 New SNP leader announced .............................................................................................................................. 61 HMRC News ....................................................................................................... 63 GOV.UK pages updated for the 2022-23 tax year.............................................................................................. 63 Check what financial help employees can get from HMRC................................................................................ 63 HMRC reminder to use the off-payroll working toggle ........................................................................................ 64 Interest on late payments to HMRC set to rise next week.................................................................................. 64

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HMRC’s tax agent blog covers the FAQs of the new P87 form .......................................................................... 65 Are you aware of changes to VAT penalties and VAT interest charges? ...........................................................65 Employment income manual update: grossing-up to pay employees tax-free payments...................................66 Reporting issues or errors with guidance pages ................................................................................................ 66 UK government releases IR35 lessons learned report ....................................................................................... 66 Tax gap for 2020/21 confirmed as 5.1%............................................................................................................. 67 HMRC open a new consultation on raising standards in tax advice ...................................................................68 New terms and conditions for HMRC Online Services ....................................................................................... 68 Setting up multiple PAYE schemes: Election process in 2022-23......................................................................68 HMRC publishes draft notices for Making Tax Digital for Income Tax................................................................ 69 HMRC stakeholder engagement survey research 2022 results .........................................................................69 HMRC's annual report and accounts 2021-22.................................................................................................... 70 HMRC policy paper on error and fraud in coronavirus support schemes ...........................................................70 HMRC Charter annual report: 2021-22 .............................................................................................................. 71 Income Tax Self-Assessment Call for Evidence response ................................................................................. 72 New HMRC health and social care levy tool ...................................................................................................... 72 HMRC releases latest research on employment status...................................................................................... 73 HMRC Performance update: April to June 2022 ................................................................................................ 73 HMRC late payment and repayment interest rates ............................................................................................ 74 New variable payment plan for employer PAYE payments ................................................................................ 74 HMRC and ONS publish PAYE/RTI statistics – a celebration of payroll professionals ...................................... 75 Non-UK resident personal allowance claim form updated.................................................................................. 75 Advisory fuel rates – from 1 September 2022 .................................................................................................... 75 How to check if a HMRC contact is genuine ...................................................................................................... 76 HMRC spotlight guidance: umbrella company tax avoidance schemes .............................................................77 HMRC updates Making Tax Digital for Income Tax guidance pages .................................................................77 PAYE variable payment plan delayed ................................................................................................................ 78 Breaking News: National Insurance increase reversed from 6 November 2022 ................................................78 CIPP Growth Plan (mini budget) summary......................................................................................................... 78 Online new starter checklist launched ................................................................................................................ 79 Tell ABAB report 2022........................................................................................................................................ 79 HMRC wants to hear from you ........................................................................................................................... 79 Interactive tax code assistance tool released..................................................................................................... 80 HMRC amends secondary legislation on salary advances and RTI reporting requirements ..............................80 Advisory Fuel rates from 1 December 2022 ....................................................................................................... 81 Remember to use HMRC’s genuine contact guidance ....................................................................................... 82 HMRC’s Open Consultation on changes to statistic publications ....................................................................... 82 HMRC’s January electronic payment deadline falls on a weekend .................................................................... 83 HMRC direct debit payment – late payment issue ............................................................................................. 83 HMRC release new P87 form and guidance notes ............................................................................................ 84 HMRC late payment interest rates to be revised ................................................................................................ 84 Off-payroll working reforms – effects, impacts and the future ............................................................................ 84 First Freeports now up and running ................................................................................................................... 85 HMRC update guidance: NICs, MTD, P87 form and CIS requests ....................................................................86 HMRC update: tax, interest and penalty calculators .......................................................................................... 86 Making Tax Digital for Income Tax Self-Assessment delayed............................................................................ 86 HMRC: A1 certificates ........................................................................................................................................ 87 HMRC: changes to the Agent Dedicated Line .................................................................................................... 87 Employment Income Manual update: negative taxable earnings .......................................................................88 Group Income Protection policies and OpRa ..................................................................................................... 88 New legislation aimed at tax repayment agents to be introduced ...................................................................... 89 Uncertain tax treatment policy review................................................................................................................. 90 Summary: HMRC performance in 2021/22 ........................................................................................................ 90 HMRC’s plan of approach to working with tax agents ........................................................................................ 91 Self Assessment tax return deadline is looming ................................................................................................. 92 HMRC is piloting an automated SMS system..................................................................................................... 92 Did you know? - The HMRC Charter.................................................................................................................. 93 HMRC: recognised payroll software ................................................................................................................... 93 HMRC: Manage Access Groups ........................................................................................................................ 94 HMRC late payment interest rates to be revised ................................................................................................ 94 HMRC to trial QR codes on communications ..................................................................................................... 95 HMRC guidance: AWE for statutory payments and mistimed payments guidance updated ..............................95 Employment related securities: changes from April 2023................................................................................... 96 RTI FPS: Bacs hash not required from 2023-24 ................................................................................................ 96 Update: employer PAYE direct debit .................................................................................................................. 97 HMRC: new YouTube videos ............................................................................................................................. 98

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The HMRC Charter – have your say .................................................................................................................. 98 HMRC updated guidance: NI, PAYE and income tax......................................................................................... 98 HMRC updated guidance: CWG2 ...................................................................................................................... 99 Advisory Fuel rates from 1 March 2023.............................................................................................................. 99 HMRC need your help with NI category M questionnaire................................................................................. 100 Rates and thresholds for 2023/24 .................................................................................................................... 100 HMRC updated guidance: PAYE ..................................................................................................................... 101 HMRC update: CA3822 and A1 applications ................................................................................................... 101 Deadline extended for voluntary NICs.............................................................................................................. 102 HMRC: updated guidance and software........................................................................................................... 103 HMRC updated guidance: CA40 and planned downtime .................................................................................104 Can the HMRC app help your employees? ...................................................................................................... 104 Reminder: No more paper P11D forms from 6 April 2023................................................................................ 104 Off-payroll guidance added for intermediaries and contractors ........................................................................ 105 2023 / 24 redundancy rates released ............................................................................................................... 105 Manual taxable pay tables released for 2023 / 24 ............................................................................................ 105 Beneficial loan arrangement rates to increase from 6 April 2023 ..................................................................... 106 Tax and NI exemption on Covid-19 tests ending.............................................................................................. 106 HMRC clarification: Operation of the multi-state worker social security coordination rules ..............................106 Employer Bulletins.............................................................................................................................................. 107 Employer Bulletin: April 2022 ........................................................................................................................... 107 Agent update – April 2022 ................................................................................................................................ 108 Agent update 96 - May 2022 ............................................................................................................................ 109 Agent update 97 - June 2022 ........................................................................................................................... 109 Employer Bulletin: June 2022........................................................................................................................... 110 Agent update 98 - July 2022 ............................................................................................................................ 111 Pension schemes newsletter July 2022 ........................................................................................................... 111 Employer Bulletin: August 2022 ....................................................................................................................... 112 Agent Update 99 – August 2022 ...................................................................................................................... 113 Pension scheme Newsletter – August 2022 ..................................................................................................... 114 Agent Update – issue 100 ................................................................................................................................ 114 Employer Bulletin: October 2022...................................................................................................................... 115 Pensions Schemes – Newsletter 144 – October 2022 ..................................................................................... 115 HMRC Agent Update 102................................................................................................................................. 116 Employer Bulletin: December 2022 .................................................................................................................. 116 Pension schemes newsletter – January ........................................................................................................... 117 Employer Bulletin: February 2023 .................................................................................................................... 117 HMRC Agent Update: issue 105 ...................................................................................................................... 119 Expenses and Benefits....................................................................................................................................... 119 Company car benefit: 2022/23 rates for petrol and hybrid cars updated .......................................................... 119 Digital PSA1 form introduced ........................................................................................................................... 121 Electric car advisory fuel rate change............................................................................................................... 121 HMRC update: reporting expenses and benefits.............................................................................................. 121 National Insurance News.................................................................................................................................... 122 Reminder: Employment Allowance increase takes effect from 6 April 2022.....................................................122 HMRC issues communications to employers about National Insurance ..........................................................123 Updates to the CWG2 ...................................................................................................................................... 123 Check how the National Insurance changes will affect you .............................................................................. 124 National income tax statistics released for 2022-23 ......................................................................................... 124 New NI primary threshold comes into effect..................................................................................................... 124 National Insurance documentation updated ..................................................................................................... 125 How the NI reversal affects Class 1A, 1B and directors NI .............................................................................. 125 National Insurance guidance updated .............................................................................................................. 125 Reminder of NI rates and thresholds for directors ............................................................................................ 126 What to do if you processed incorrect NI rates after 6 November? ..................................................................127 HMRC Update: National Insurance credits for parents or carers ..................................................................... 128 National Insurance guidance and tables updated for 2023 / 24 ....................................................................... 128 PAYE News .......................................................................................................................................................... 128 HMRC release briefing detailing the settlement of disguised remuneration schemes ......................................128 Tax avoidance scheme promoters ‘named and shamed’ by HMRC ................................................................. 129 HMRC is urging employers and agents to check their payment references .....................................................129 P45 guidance update ....................................................................................................................................... 130 Update Basic PAYE Tools................................................................................................................................ 130 Statutory Payments ............................................................................................................................................ 130 Tribunal rules refusal of pay rise before maternity leave was discriminatory....................................................130 Student Loans ..................................................................................................................................................... 131

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Paula Sussex, CEO of Student Loans Company to leave at the end of this year ............................................131 Student loan interest rates and repayment threshold changes ........................................................................ 131 New CEO appointed at the Student Loans Company ...................................................................................... 132 Student loan thresholds for 2023/24 confirmation from HMRC ........................................................................ 132 Other News....................................................................................................... 133 New digital fit notes rolled out .......................................................................................................................... 133 CPI hits 7% in March 2022............................................................................................................................... 133 During this parliament higher rate taxpayers set to increase by 2.5 million...................................................... 133 Inflation hits 9% in the year up to April 2022 .................................................................................................... 134 Administrative Burdens Advisory Board: Tax systems survey.......................................................................... 134 Will your organisation be taking part in the 4-day week pilot programme?....................................................... 134 New legislation expands on who can sign a fit note for SSP purposes ............................................................ 135 CIPD Good Work Index dives into the ‘great resignation’ ................................................................................. 135 CPI Inflation hits 9.1% ...................................................................................................................................... 135 New tax demand scam in circulation ................................................................................................................ 136 End of the Internet Explorer Era ....................................................................................................................... 136 Inflation rises to 9.4% ....................................................................................................................................... 137 4 August 2022 – Cycle to Work Day................................................................................................................. 137 Bank of England sets interest rates at 1.75%................................................................................................... 137 Plan ahead for the bank holiday – Bacs deadlines........................................................................................... 138 Inflation hits double figures year-on-year ......................................................................................................... 138 A reminder of changes to right to work checks from 1 October 2022 ............................................................... 139 19 September 2022 to be bank holiday............................................................................................................ 139 19 September 2022 will be a non-processing day for Bacs.............................................................................. 140 High Pay Centre: CEO pay survey ................................................................................................................... 140 New SSP1 form issued .................................................................................................................................... 141 Four-day week pilot – half way point ................................................................................................................ 141 Real Living Wage Foundation announces new rates ....................................................................................... 141 Bank of England sets base rate at 2.25% ........................................................................................................ 142 New digital service to offer support to SMEs managing health and disability in the workplace ........................142 CIPP join PayDashboard as associate organisers of The Payroll Services Summit 2022 ...............................143 Ensure you install the latest update of Basic PAYE Tools................................................................................ 143 Payslip message reminder ............................................................................................................................... 143 ONS report reveals gender pay gap data for 2022........................................................................................... 144 Get ready for Talk Money Week....................................................................................................................... 144 Bank Rate increases to 3% .............................................................................................................................. 145 Additional Bank Holiday confirmed for 2023..................................................................................................... 145 Inflation for October announced at 11.1% ........................................................................................................ 145 Twitter’s payroll department walks out ............................................................................................................. 146 Keep calm and jingle all the way – plan your payments todayPublished: 23 November 2022 .........................146 Inflation slows to 10.7%.................................................................................................................................... 147 Bank of England raises bank rate to 3.5% ....................................................................................................... 147 A call for support on the employment of veterans ............................................................................................ 148 Consumer Price Inflation (CPI) rate update...................................................................................................... 148 The UK public and employers back veterans ................................................................................................... 148 Q&A: call for evidence on the umbrella company market................................................................................. 149 Businesses facing industrial action................................................................................................................... 150 A month of ‘love’ and ‘giving’ ............................................................................................................................ 150 Bank of England raises bank rate to 4% .......................................................................................................... 151 It’s National Apprenticeship Week .................................................................................................................... 151 HMRC update: pension scheme administration ............................................................................................... 151 Apprenticeships bursary for care leavers ......................................................................................................... 152 Consumer Price Inflation (CPI) rate update...................................................................................................... 152 Give the gift of marriage allowance .................................................................................................................. 153 P45 form: did you know?.................................................................................................................................. 153 DWP supports people aged over 50 at work .................................................................................................... 154 Form P45: procedures for pension recipients................................................................................................... 154 CPI inflation on the rise again .......................................................................................................................... 155 Tips for the bank holiday period from Bacs.co.uk............................................................................................. 155 National living wage / national minimum wage ............................................ 157 BEIS release government evidence on National Minimum Wage compliance and enforcement .....................157 Review of the National Living Wage from 2015-2020....................................................................................... 157 Real living wage announcement brought forward ............................................................................................ 158 Low Pay Commission report: Minimum wage underpayment in Leicester textiles manufacturers ...................158 TUC calls for £15 minimum wage..................................................................................................................... 159

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National living and minimum wage campaign launched ................................................................................... 159 National Minimum Wage rates ......................................................................................................................... 160 LPC minimum wage rates full report ................................................................................................................ 160 Low Pay Commission Annual Report 2022 ...................................................................................................... 161 National Minimum Wage statistics ................................................................................................................... 162 Pensions........................................................................................................... 164 Automatic Enrolment .......................................................................................................................................... 164 What are the consequences of auto-enrolment non-compliance? ...................................................................164 Automatic enrolment: do you employ seasonal workers? ................................................................................ 164 DWP confirm automatic enrolment future intentions ........................................................................................ 164 General Pensions News ..................................................................................................................................... 165 HMRC releases pension saving research conducted in 2016 ..........................................................................165 Uber face legal action over Sharia non-compliant pensions............................................................................. 165 Pair jailed for £13.7 million pension scam ........................................................................................................ 166 The Pensions Administration Standards Association pre-employment guidance.............................................166 Reform of pensions tax relief research briefing published................................................................................ 167 TPR launch consultation into the use of their enforcement powers..................................................................167 The Pensions Regulator issues ITV with £133 million warning notice.............................................................. 167 The Pensions Regulator starts spot checks on employers suspected of failing pension duties .......................168 DWP announces pension credit day of action .................................................................................................. 168 The Pensions Regulator is set to accept Collective Defined Contribution applications from August ................169 The Pensions Regulator outlines its 2022 to 2024 Corporate Plans ................................................................ 169 Aon’s 2022 DC Pension Scheme and Financial Wellbeing Survey insights ..................................................... 169 Guy Opperman resigns as pensions minister................................................................................................... 170 TPR working on extending pensions access to 200,000 gig-economy workers. ..............................................170 Fire Brigade Union and British Medical Association to fight McCloud costs .....................................................171 Guy Opperman returns as pensions minister ................................................................................................... 171 Fraudulent duo jailed after clients lost over £20 million from pension funds.....................................................171 Collective Defined Contribution pension schemes officially launched .............................................................. 172 The Pensions Regulator: “We must all do more to combat pension scams” .................................................... 172 NHS Pension consultation opened to bolster workforce this winter .................................................................173 New pensions ombudsman announced by DWP ............................................................................................. 173 Alex Burghart appointed as pensions minister ................................................................................................. 174 PLSA proposes five steps to better pensions ................................................................................................... 174 It’s time to Pay Your Pension Some Attention .................................................................................................. 175 Reminder: Pension deferral period................................................................................................................... 175 Laura Trott appointed as minister for pensions ................................................................................................ 176 DWP: Errors with systems and complaints handling ........................................................................................ 176 DWP automatic enrolment 2023/24 review ...................................................................................................... 177 The small pots issue: a consultation................................................................................................................. 178 The IFS proposes better tax treatment on pensions......................................................................................... 178 Pension inequality in DWP’s sights .................................................................................................................. 179 The retirement calculator goes live................................................................................................................... 180 Pensions: government backs bill ...................................................................................................................... 180 State Pension age review 2023........................................................................................................................ 181 Pensions Dashboards ........................................................................................................................................ 181 The Pensions Regulator launches the "Deadline" campaign for trustees.........................................................181 Draft pensions dashboard regulations: government consultation response .....................................................182 Delay to first pensions dashboard staging dates .............................................................................................. 182 Pensions Dashboards legislation laid before parliament .................................................................................. 183 TPR seeks views on dashboards compliance and enforcement ......................................................................183 TPR appoints new chief executive ................................................................................................................... 184 TPR: new year, new campaign ........................................................................................................................ 184 Pensions dashboard delay ............................................................................................................................... 184 ROPS .................................................................................................................................................................... 185 Recognised overseas pension schemes notification list................................................................................... 185 Recognised overseas pension schemes notification list................................................................................... 186 Recognised overseas pension schemes notification list................................................................................... 187 Recognised overseas pension schemes notification list................................................................................... 188 Recognised overseas pension schemes notification list................................................................................... 189 Recognised overseas pension schemes notification list................................................................................... 191 Recognised overseas pension schemes notification list................................................................................... 192 Recognised overseas pension schemes notification list................................................................................... 193 Recognised overseas pension schemes notification list................................................................................... 193 Recognised overseas pension schemes notification list................................................................................... 195

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