Professional February 2025

POLICY HUB

On your behalf

Find out what the CIPP’s policy and research team has been getting up during December and January on behalf of you, our members, and the wider payroll profession Policy team update

The Scottish budget The policy team tuned into the Scottish budget, which was held on 4 December. Finance secretary Shona Robison announced changes to the tax bands for the 2025/26 tax year, stating that the lower bands would be increased so that low earners would keep more of their earnings. To review the News Online

Rate name

Income range

Rate

Starter rate

*£12,571-£15,397

19%

Basic rate

£15,398-£27,491

20%

Intermediate rate

£27,492-£43,662

21%

Higher rate

£43,663-£75,000

42%

£75,001-£125,140

45%

Advanced rate

48%

Over £125,140

Top rate

article produced by the team, visit https://ow.ly/zsfC50UlsxI.

national minimum wage and national living wage enforcement, Employment Agency Standards Inspectorate and the Gangmasters and Labour Abuse Authority. However, it will also be responsible for sick pay and holiday pay. The team responded to this CfE on 13 December with our thoughts and views. To view the policy’s team formal responses to consultations and CfEs, visit: https://ow.ly/3Kav50QigsG. Events Mathew is the CIPP representative for the AAT Payroll Panel. The panel meets twice a year to discuss payroll-related topics, troubles and changes. This panel meeting discussed: l regulation of umbrella companies l budget: key announcements and impact l late payments l employment rights reform. Mathew also delivered our last in the Winter series BeKnowledgeable on 14 January to members, on the enthralling subject of ‘Government legislation, guidance and manuals: how to use them effectively’. Mat shared his tips and tricks for navigating government guidance, legislation and manuals. This session

aimed to help professionals make the most of the resources available and set themselves up for success when collecting information from government resources. Forums The policy team is privileged to sit on a number of HMRC forums. Mathew and Sarah attended several forums between them in November, including: l Collection of Student Loans Consultation Group l Employment and Payroll Group l Employment Status and Intermediaries (IR35) l One-to-Many Compliance Advisory Board l HMRC Expert Panel l Employment and Payroll Group: subgroup meeting regarding real time information processes. The team sits on these forums to ensure our members’ feedback is provided at government level. We will always update you on our findings and information provided through these groups, via Professional and News Online . If you have any issues you would like to raise at any of the professional forums we sit on, please email policy@cipp.org.uk . n

Consultations and Calls for Evidence (CfE) updates Following on from the informative think tanks on 'Making Work Pay: Strengthening Statutory Sick Pay', held alongside representatives from the Department for Work and Pensions and the Department of Health and Social Care Joint Work and Health Directorate, the team shared your thoughts and views, and responded formally to the consultation on 2 December. Thank you to those members who attended the think tanks. The Labour Market Enforcement Strategy 2025 to 2026 CfE sets out the issues on which Margaret Beels OBE, director of labour market enforcement (DLME), seeks evidence to inform her strategy for 2025 to 2026. As part of the Employment Rights Bill, the government is introducing a Fair Work Agency (FWA) no earlier than the 2026/27 financial year. Samantha O’Sullivan, policy and advisory lead, attended a roundtable with Margaret Beels and other stakeholders, where the DLME’s office specified the scope of the FWA. The new agency will maintain responsibility for three bodies: HM Revenue and Customs (HMRC) for

| Professional in Payroll, Pensions and Reward | February 2025 | Issue 107 6

Made with FlippingBook - Online magazine maker