The Data Provisioning Service (DPS) technical pack will also be updated, and the team has advised that they wil l send a follow up email once this is made available.
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Updated DPS techpack now available 2 September 2020
HMRC’s Software Developers Support Team (SDST) has provided an update for software developers which employers and payroll practitioners may also find useful.
A revised set of Data Provisioning Service (DPS) schemas – version 2.92 has been published by HMRC. There is also a document that shows the changes that have been made. The amendments have been made in order to support the changes for Scottish Student Loans on the SL1 message.
HMRC is also intending to update the Outgoing XML Generator (OXG) tool and the TPVS test service on 12 October 2020 to allow developers to test the changes.
The DPS technical specifications are relevant to tax code, student loan and generic notifications for software developers.
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The importance of the Corporate Criminal Offences legislation 7 September 2020
In September 2017, the Corporate Criminal Offences (CCO) was introduced, which is a piece of legislation that can hold a corporate liable if it fails to prevent any associated person from assisting in committing tax fraud. It was introduced by Part three of the Criminal Finances Act 2017, and has been based on its associated legislation, the Bribery Act 2010. The Customer Stakeholder Engagement Team at HMRC wanted to make all industry sectors aware of the CCO, as, although some sectors may feel that it is more relevant to them than others, based on how tax fraud could relate to the services they offer, the CCO is further reaching than many businesses may realise. Regardless of the size of a business, or the types of service that they provide, if there is a possibility that somebody linked to that business could facilitate fraudulent activities through their actions, then that business needs to be aware of the CCO. An offence can be committed irrespective of whether the tax evaded was due to be paid in the UK, or in a foreign country.
In order for a CCO to be committed:
• Stage one - there must be a criminal offence at taxpayer level • Stage two – the evasion must have been criminally facilitated by an associated person of a corporation • The corporation must have failed in preventing the associated person from committing the stage two offence An “ associated person ” of a corporation relates to someone who has a formal contractual relationship. An “associated person” means employees and agents of a corporation, and anyone else providing services for, or on behalf, of the corporation. A corporation cannot sub-contract out of its liability.
Criminal convictions could lead to an unlimited penalty, director disqualification, exclusion from bidding for public contracts, public record of the conviction, and other severe regulatory impacts.
As of 31 July 2020:
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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