CIPP Payroll: need to know - 2022-23

`The Chartered Institute of Payroll Professionals

News On Line

The Department for Business, Energy and Industrial Strategy (BEIS) has released its response to the consultation “Making Flexible Working the Default” .

The response will bring with it changes to the flexible working request system. The government will be making amendments to legislation to:

• make the statutory flexible working requests a day one right • require employers to consult and explore options with an employee before denying a request • allow employees to make two requests in any 12-month period • require employers to respond within two months of receiving a request • remove the need for employees to set out the potential negative effects of the request and ways in which it can be dealt with. The Employment Relations (Flexible Working) Bill is currently working its way through the legislative process. Additionally, the government has committed to improving guidance to raise awareness of the changes and launch a call for evidence to understand how ad hoc flexible working requests work in practice. These changes will encourage conversations around flexible working from the outset of an employment, with minimal changes required to day to day running and administration. Support for the proposals was seen across all respondent types (Businesses, individuals, representative bodies), indicating the benefits it can bring.

The list of business reasons to deny a flexible working request will not be expanded and will remain as it currently stands.

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Finance Bill to get second reading on 20 December 2022 Published: 13 December 2022 Emailed: 14 December 2022

The Finance Bill was introduced into the House of Lords earlier this month, but is expected to have its second reading and general debate on 20 December 2022.

The bill will bring legislation for:

energy profit levies

• • •

corporation tax

income tax o

thresholds frozen for an additional 2 years up to 2027/28 o additional rate tax threshold o dividend nil rate o annual exemption amounts

inheritance tax

• •

taxation of vehicles o

changing benefit percentages for electric vehicles

With many items in the Autumn Statement requiring legislation to bring them into effect, the bill passing through parliament is essential to the measures being introduced. The discussion between the House of Lords and the House of Commons may change the nature of some measures and is therefore worth paying attention to.

We anticipate the expected spring statement early next year which will give us a better understanding of how new tax year financial measures will be introduced.

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Government backs predictable working pattern bill Published: 6 February 2023 Emailed: 8 February 2023

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