This qualification sets out to ensure an in-depth understanding of payroll, and the complex payroll legislation involved, and also provides management skills including performance, time, project and operational management Foundation Degree inPayroll Management Join over 15,000 * qualified payroll professionals in the UK
Payroll news
Off-payroll working consultation IN 2017, the government reformed the off-payroll working rules (often simply referred to as ‘IR35’) for engagements in the public sector. Following the government’s announcement at Autumn Budget 2017 that it would consult on how to tackle non-compliance with IR35 in the private sector, a consultation exercise opened in May. The consultation provides an early evaluation of the public-sector reform, which shows public sector compliance increasing as a result, and invites responses on how best to tackle non-compliance in the private sector. HM Revenue & Customs (HMRC) estimates that two thirds of people working through a company are genuinely self-employed and not affected by these rules but around one third are working like employees. The consultation document, Off- payroll working in the private sector , and a supporting factsheet, can be found here: https://bit.ly/2KwWpoY. The closing date for comment is 10 August 2018.
Advisory fuel rates THE ADVISORY fuel rates changed with effect 1 June 2018 and apply, until further notice, to all journeys made on or after this date. For one month from the date of change, employers could choose to use either the previous or revised rates. Employers may therefore make or require supplementary payments if they so wish, but are under no obligation to do either.
Engine size
Petrol
Diesel
LPG
Up to 1400cc
11p
7p
10p
1401cc to 1600cc
14p
9p
1601cc to 2000cc
11p
Enrolments now open visit cipp.org.uk/FDpayroll for full details
And briefly… ● Employer Bulletin – Issue 72, which was published in June, can be found here: https:// bit.ly/2yjGIAj. ● Short-term business visitors (STBVs) – HMRC is consulting on simplifying the tax and administrative treatment of STBVs from the foreign branch of a UK company to ensure the UK is an attractive location to headquarter a business. The responses will inform the government’s future decision on whether to change the rules. (https://bit.ly/2sGRhIn) ● New AEO – With effect 1 June 2018, a new type of attachment of earnings order (AEO) can be issued in Northern Ireland. See ‘On your behalf’, page 5, for further information.
Diary dates
5 July
Last day of tax month 3 (tax quarter 1) First day of tax month 4 (tax quarter 2)
Delivered in conjunction with
6 July
Last date for submitting P11D and P11D(b) returns to HMRC Last day for submitting a real time information employer payment summary to apply to tax month 3 Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by non-electronic method Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by electronic method Last day for submitting a real time information employer payment summary to apply to tax month 4 Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by non-electronic method Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by electronic method Last day of tax month 4 First day of tax month 5
19 July
For more information or to enrol: Visit: cippqualifications.org.uk Email education@cipp.org.uk
22 July
5 August 6 August
Call: 0121 712 1023 Live chat with us
19 August
22 August
cipp.org.uk @CIPP_UK
| Professional in Payroll, Pensions and Reward | July - August 2018 | Issue 42 22
*correct at time of publication
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