£11,850* - £13,850
19%
£13,851 – £24,000
20%
£24,001 – £ £43,430
21%
£43,431 – £150,000**
41%
Above £150,000**
46%
The hard copy version of our magazine had already gone to print and distribution begun, so unfortunately it shows two incorrect rates. The CIPP apologises for any confusion this may cause.
Please bear in mind that the Scottish income tax rates and thresholds are subject to Scottish parliamentary approval. Should approval not be obtained, we will inform you of any further changes before 6 April 2018.
Back to Contents
HMRC webinars on what’s new for 2018 8 February 2018
HMRC is running a series of free, interactive webinars through February and March on what’s new for employers in 2018.
These webinars are for employers and cover the updates to rates, thresholds and tax codes; and also the new and revised processes affecting payroll for the 2018-19 tax year.
You can choose when suits you as the webinars are running over a number of dates and times from 9 February through to 29 March.
You can ask questions using the on-screen textbox. If you haven’t joined a webinar or online presentation before then HMRC’s handy guide will tell you what you need to do.
Book your place early and choose a date and time that suits you .
Back to Contents
The use of Pay Between Assignment contracts for agency workers including the role of umbrella organisations 8 February 2018
A study, published by the Department of Business, Energy and Industrial Strategy (BEIS) seeks to understand the reasons why individuals choose to sign up to Pay Between Assignment contracts.
The study also sought to obtain more information on the role of umbrella organisations in the use of these contracts. Swedish Derogation Contracts, otherwise known as Pay Between Assignments has been a term mentioned widely in relation to the Matthew Taylor review and qualitative analysis, published by BEIS, considers this area of employment practice. Originally commissioned by The Department for Business, Innovation and Skills (BIS), HOST Policy Research (HOST) conducted a Qualitative Analysis of the ‘Use of Pay Between Assignments Contracts for Agency Workers Including the Role of Umbrella Organisations’. The objectives for the project were two-fold and interlinked:
To fill the information gap on PBA contracts and the reasons why individuals choose to sign up to them To obtain more information on the role of umbrella organisations in the use of these contracts.
The Chartered Institute of Payroll Professionals
Policy News Journal
cipp.org.uk
Page 332 of 516
Made with FlippingBook - Online magazine maker