HMRC REVIEW OF TAX AVOIDANCE DISCLOSURE REGIMES ................................. 475 Treasury announces government action on tax avoidance and evasion ......................... 476 HMRC policy on withholding repayment claims in avoidance cases ............................... 476 Employee bonuses: avoidance scheme involving Restricted Securities.......................... 477 Tackling tax avoidance: Spotlights.................................................................................. 477 HMRC campaign targets offshore account holders in clamp-down on tax evasion ......... 478 No safe havens in HMRC’s offshore evasion strategy .................................................... 479 Rates and Thresholds ..................................................................................... 479 NEW RATES FOR REDUNDANCY PAY FROM 1ST FEBRUARY 2013 ........................ 479 CLASS 1 NIC THRESHOLDS AND STATUTORY PAYMENT RATES FOR 2013/2014 . 479 STATUTORY PAYMENT RATES ................................................................................... 480 AUTO ENROLMENT PRP THRESHOLDS 2013/2014 ................................................... 481 Advisory Fuel Rates for Company Cars from 1 September 2013 .................................... 482 Statutory payment rates 2014/2015 ................................................................................ 482 Tax and tax credit rates and thresholds for 2014-15 ....................................................... 483 National Insurance Thresholds ................................................................................... 483 National Insurance guidance for software developers, effective for the tax year 2014- 15 ............................................................................................................................... 484 Changes in tax coding ................................................................................................ 484 Changes to Tax Tables from 6 April 2014 ................................................................... 484 Delay in change to statutory redundancy pay and compensation for unfair dismissal ..... 485 Student loan repayment threshold for tax year 2014/15.................................................. 485 Draft legislation National Insurance Contributions Rates, Limits and Thresholds 2014/15485 Statutory redundancy pay and compensatory award for unfair dismissal ........................ 486 Scotland............................................................................................................ 486 SCOTLAND – TAX CONSULTATION FORUM CONSIDERS MANAGEMENT OPTIONS486 HMRC AND SCOTTISH GOVERNMENT AGREE MEMORANDUM OF UNDERSTANDING FOR SCOTTISH RATE OF INCOME TAX ...................................... 487 The future of automatic enrolment in Scotland if independence is voted in ..................... 487 The SNP publishes its White Paper on Scottish independence ...................................... 488 Statutory Deductions ...................................................................................... 489 Student Loans .................................................................................................................. 489 STUDENT LOAN 2013 THRESHOLD ............................................................................ 489 STUDENT LOAN BORROWERS: REPAYING YOUR LOAN THROUGH SA ................. 489 Collection of Student Loans forum – Your views wanted ................................................ 490 Collection of Student Loans forum – results of ‘your views’............................................. 491 National Audit Office report on Student Loan Repayments ............................................. 491 Utilising RTI information in the collection of Student Loans?........................................... 492 Student loan repayment threshold for tax year 2014/15.................................................. 492 Tax Guide for Students - new website ............................................................................ 492 Student Loan notices for the new tax year ...................................................................... 493 Student Loans – changes to incorporate into payroll software ........................................ 493 Statutory Payments ......................................................................................... 494 CHANGES TO THE LINKING RULES FOR SSP ........................................................... 494 UNIVERSAL CREDITS AND SSP LINKING ................................................................... 495 DWP publish proposed benefit and pension rates 2014 to 2015 ..................................... 495 Statutory payment rates 2014/2015 ................................................................................ 495 PERCENTAGE THRESHOLD SCHEME TO BE ABOLISHED ....................................... 496 DWP PUBLISH UPDATED FIT NOTE GUIDANCE ........................................................ 497 NEW STUDIES SHOW SICK LEAVE COSTS UK EMPLOYERS BILLIONS EVERY YEAR ............................................................................................................................. 497 Abolition of the PTS and requirement to keep SSP records from April 2014 ................... 498 Recovering SSP through the Percentage Threshold scheme ......................................... 499 Recovering arrears of Statutory Sick Pay from 6 April 2014-15 ...................................... 499 Percentage Threshold Scheme ...................................................................................... 500 Statutory payment tables now available.......................................................................... 500 Abolition of the Statutory Sick Pay Percentage Threshold Scheme ................................ 500 Tax Agents and Advisers................................................................................ 501
CIPP Policy News Journal
16/04/2014, Page 19 of 519
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