Due to recent amendments to tribunal rules, at any stage of the process up to the date of the tribunal, HMRC can now consider Alternative Dispute Resolution applications.
The way in which mediations are carried out will also be changed, and HMRC will now offer telephone and video conferencing as a result of COVID-19. The method of working in the future will also be impacted by this, as there will inevitably come a point where face-to-face meetings will resume, but they will be just one of several options available to the mediator, and no longer simply routinely offered in every scenario.
The online application form for individuals with cases that they would like to be considered for Alternative Dispute Resolution can be found on GOV.UK.
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Using Basic PAYE Tools for the EPS 27 July 2020
Since April 2020 it has become an annual process to claim the Employment Allowance. Previously this process would have automatically carried forward.
Employers with an employer NIC liability of less than £100,000 in the preceding tax year can claim employment allowance of up to £4,000 per year.
In recognition of the change, guidance on Step five of guidance for Basic PAYE Tools has been updated.
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Tackling promoters of Tax avoidance schemes 27 July 2020
The consultation will run until 15 September and details the government proposals to strengthen the sanctions against those who promote or enable tax avoidance schemes and makes changes to the following anti-avoidance regimes that includes: • Disclosure of Tax Avoidance Schemes (DOTAS) and Disclosure of Avoidance Schemes: VAT and other indirect taxes (DASVOIT), under which promoters of schemes have to give HMRC certain information about both their schemes and their clients. The key proposal here is for changes to DOTAS to require information to be provided at an earlier stage. The proposed changes are an important component of this package of proposals for tackling promoters of tax avoidance.
The concept of being named is also being considered within the paper.
• Promoters of Tax Avoidance Schemes (POTAS), which enables HMRC to monitor the activities of those who repeatedly sell schemes which fail, and to make it hard for them to do so.
The proposals would see the responsibility for the obligations within POTAS, and for any failure to comply with them, placed on the people behind the design of the scheme and would be achieved by widening the existing legislation to include individuals who control, or significantly influence, entities that carry on promotion activities, as well as the people they work through in the UK, and other entities that have been set up in a fragmented way to frustrate HMRC’s ability to tackle them . • Enablers of Tax Avoidance, which allows HMRC to take action against those engaged in design and sale of abusive tax arrangements.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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