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T’was the night before Christmas and nothing stirred in the workplace… 21 December 2017
Or will it? A quick poll ran from November through to mid-December asked members about their workplace Christmas close down periods.
695 respondents confirmed that in the world of work there is huge variety in holiday close down during the seasonal period.
The question we asked was Does your employer or your business close over the Christmas & New Year period?
Answer options included:
no there are no closure days and 15% reported this to be the case for their employer yes we close for bank holidays saw 47% reporting that in their employment only bank holidays experienced a company wide close down and finally, We have complete Christmas and New Year close down is to be enjoyed by 38% of respondents.
And so it would appear that there will be many workplaces this year fated not to enjoy the scene of peaceful silence as in the Christmas poem where ‘…not a creature was stirring, not even a mouse… ’
Our current quick poll that can be seen to the right of this article goes to the heart of new challenges facing payroll as a result of increasing complexity to the tax system following the Scottish draft budget proposals which propose to introduce a new 19p Starter Rate of tax, freeze the basic rate at 20p, introduce a new Intermediate Rate of 21p and an increase to both the Higher Rate and Top Rate by 1p respectively and we ask you whether your existing payroll software will cope with these changes from April 2018?
Thank you to all of you who have already completed the poll.
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CIPP poll on taxation of employee expenses 17 January 2018
If your employee has a meeting away from their normal workplace and they pass their workplace en route to the meeting, do they claim the mileage from home to the meeting or just from their workplace to the meeting?
This question has been raised from one of our members due to the call for evidence (March to July 2017) on the taxation of employee expenses, in particular the process for claiming tax relief on non-reimbursed employment expenses.
HMRC’s policy used to be that if the employee passed their normal workplace to go to a meeting then they could only claim the business mileage from the workplace and not from home.
HMRC rules then changed so that as long as the employee didn’t go into the workplace and do work (they can pick up work papers etc.) en route to the meeting, then the whole journey is viewed as business mileage (see guidance 490 Employee travel s3.48-9). According to the call for evidence the tax relief on expenses which employers do not reimburse and employees then claim from HMRC, costs the Exchequer £800 million per year, and there has been a 25% increase in claims between 2009-10 and 2014-15. When employers reimburse expenses, this does not need to be reported to HMRC (in effect, the expense is just ignored for tax purposes) so the government has limited data on how much the tax relief for reimbursed expenses is worth.
The Chartered Institute of Payroll Professionals
Policy News Journal
cipp.org.uk
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