HMRC is asking for feedback, by no later than close of play on Friday 18 September 2020, on a couple of questions that relate to the key points.
If members have any feedback, which the Policy team would be really grateful for, then they should send it, via email, to Policy@cipp.org.uk.
The feedback requested relates to evidence and / or examples of how S62 payments and ERS are being handled in practice. Specifically, information is required in relation to the below, as feedback has suggested that HMRC has taken an inconsistent approach to these cases. • The number of employers utilising an ‘all or nothing’ approach against those who are operating an ‘apportionment’ method for S62 payments, and the number of employees who are impacted by this • Any interactions with HMRC in respect of these approaches, giving examples of inconsistency, where applicable • The number of employers who are affected by the issue of double charges on both types of payment, and the extent of this HMRC would also like feedback on the issue of the extent of the changes required to implement the ‘apportionment’ approach for S62 payments. Expat forum members highlighted their concerns relating to the changes required to systems and processes to implement this approach, so HMRC is asking for the following details: • The number of employers who will require changes to be made to both their systems and processes, and the extent of those changes • The required lead-times for implementation of the changes to systems and processes
As always, the team would like to thank you in advance for any feedback you may provide.
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Due to COVID-19, the DWP is only able to offer a National Insurance Number (NINo) service to a limited number of applicants 17 September 2020
The CIPP’s Advisory team has been receiving reports from members that new NI numbers aren’t being issued at present, and instead only temporary numbers are being provided.
The Policy and research team contacted HMRC to enquire about this, and the following was confirmed:
In order to allocate a NINo for employment purposes, the Department for Work and Pensions (DWP) has a legal requirement to confirm that the applicant has the right to work in the UK, and their identity.
At present it is only possible to accept applications from those who were granted permission to work in the UK by the Home Office prior to them coming to the UK. This is possible because the DWP is able to validate these applications with the Home Office. For all other applicants (UK/EU/EEA/ citizens) who have not interacted with the Home Office, their identity and right to work is, under normal circumstances, confirmed, by DWP, at a face to face interview. Unfortunately, due to the Covid- 19 pandemic, it has been necessary to temporarily suspend this face to face service. It is not possible, due to the requirement to examine customers’ ID documents, to offer a virtual service. However, to support the reinstatement of our NINo service, the DWP is developing a digital solution that should enable it to reintroduce the process incrementally during the autumn. Although HMRC usually wants employees to provide employers with their NINo as soon as possible, to make sure their National Insurance (NI) records are correct, someone can be employed before they get their NINo, provided that it can be confirmed that they are legally entitled to work in the UK. All Real Time Information (RTI) submissions should include as many other personal details as possible.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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