Policy News Journal - 2017-18

Please do keep feeding back to policy any inconsistencies or issues you may find with guidance.

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Employers exempt from online payroll reporting 6 March 2018

Guidance on GOV.UK has been updated to show the current procedures regarding who can report payroll on paper instead of online, and how to apply to do this.

A small number of employers have the option of sending payroll submissions to HMRC either online or on paper.

Practising members of religious societies or orders whose beliefs are incompatible with the use of electronic methods of communication are exempt from online filing requirements, as are those individuals who will have significant difficulty in using an online channel or are unable to use an online channel.

For full details about the current process and further guidance, go to GOV.UK .

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Approved professional organisations and learned societies (list 3) 1 March 2018

What do The Royal Birmingham Society of Artists, The Association of Taxation Technicians and The Chartered Institute of Payroll Professionals have in common?

They are all in the latest published guidance of Approved professional organisations and learned societies (also known as List 3) published by HMRC, which lists the professional bodies and learned societies with tax-deductible fees.

You can reclaim tax you pay on fees or subscriptions to some approved professional organisations - but only if you must have membership to do your job or it’s helpful for your work.

You can’t claim tax back on fees or subscriptions you’ve paid to professional organisations not approved by HMRC or for:  life membership subscriptions  fees or subscriptions you haven’t paid for yourself, eg your employer has paid for them.

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The Chartered Institute of Payroll Professionals

Policy News Journal

cipp.org.uk

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