CIPP Payroll: need to know 2020-21

If someone calls, emails or texts claiming to be from HMRC, offering financial help or asking for money, it might be a scam. Please take a moment to think before parting with any private information or money.”

Head of Action Fraud, Pauline Smith, commented:

“Criminals are experts at impersonating organisations that we know and trust. We work closely with HMRC to raise awareness of current scams and encourage people to report any suspicious calls or messages they receive, even if they haven’t acted on them, to the relevant channels.

This information is crucial in disrupting criminal activity and is already helping HMRC take down fraudulent websites being used to facilitate fraud.

It’s important to remember if you’re contacted out the blue by someone purporting to be from HMRC asking for your personal or financial details, or offering you a tax rebate, grant or refund, this could be a scam.

Do not respond, hang up the phone, and take care not to click on any links in unexpected emails or text messages. You should contact HMRC directly using a phone number you’ve used before to check if the communication you have received is genuine.

If you’ve been the victim of fraud, contact your bank immediately and please report it to Action Fraud online or by calling 0300 123 2040.”

There is also a warning that there are certain websites that charge for government services that are actually free, which are known as call connection sites. Some companies even charge people for help in getting tax refunds. Tax refunds can be claimed, free of charge, through an individual’s Personal Tax Account.

There are ways that tax scams can be identified, and something could be a scam if:

It is unexpected

• •

It offers a refund, tax rebate or grant

• It requests personal information, such as bank details • It is threatening • It instructs the transfer of money

Tips are provided on how to avoid falling victim to scams, and individuals are advised to:

• Stop – think before providing information and / or money, and don’t reply to text messages, or download attachments or click on links in texts and emails that have arrived unexpectedly • Challenge – It’s OK to reject, refuse or ignore any requests – it is only criminals that will attempt to rush or panic individuals. There is information on how to avoid scams available on Gov.UK, which details how to recognise genuine HMRC correspondence and how to avoid and report scams • Protect – forward suspicious emails to phishing@hmrc.gov.uk and texts to 60599. Anybody who believes they have been subject to a scam should contact their bank and report it to Action Fraud

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Get your (virtual) Christmas party hats at the ready! 23 November 2020

HMRC has confirmed that, the exemption applied to traditionally held annual Christmas parties, will now also apply to the costs associated with virtual parties.

The scope of section 264 ITEPA03 will now apply to providing food, entertainment, equipment and other expenses which an employer may incur when hosting a virtual event. The other normal conditions of the exemption must be met, so the party or similar social function must be all of the following:

£150 or less per head

• Annual, e.g. Christmas party or Summer barbecue

The Chartered Institute of Payroll Professionals

Payroll: need to know

cipp.org.uk

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