Policy hub
Employment and Payroll Group The Employment and Payroll Group (EPG) is HMRC’s principal formal consultation forum for employers, employment taxes and wider payroll obligations and is co-chaired by the Chartered Institute of Payroll Professionals, namely Helen Hargreaves, associate director of policy & membership. ...designed with customer input, and explained so that customers understand what is required... The forum members work with HMRC to help identify issues and concerns and it provides the opportunity for early review of guidance, policies and processes to ensure they are designed with customer input, and explained so that customers understand what is required of them. Though the EPG meet on a quarterly basis, the June meeting was cancelled due to the general election and purdah
Due to this issue, HMRC introduced a concession for those payrolling during 2017/18 whereby, as long as the employer has payrolled the correct cash equivalent value of the benefits (according to 2017/18 rules), the employer will not have to provide a P11D return in respect of these BiKs in July 2018. Guidance and forms HMRC has provided lots of examples in its Employment Income Manual at EIM44000 (http://bit.ly/2xTFxX9). There is also HMRC’s Booklet 480 – Expenses and benefits tax guide (http:// bit.ly/1JJUdUs) and online guidance ‘Salary sacrifice for employers’ (http:// bit.ly/1UPWLs3) which have both been updated to reflect the changes under OpRA. HMRC has not updated the P46(Car) return for in-year reporting and you should continue to use the existing form. Employees who need to pay more tax can either contact HMRC or wait for the normal P11D return process to pick up any corrections after the end of the tax year. The P11D return for 2017/18 will include the ‘relevant amount’ which is the greater of value and amount foregone.
restrictions. The group met early in September and topics under discussion included: ● off-payroll working in the public sector ● optional remuneration arrangements and payrolling of benefits ● taxation of employee expenses – call for evidence ● making tax digital for business ● making tax digital for individuals ● simple assessment ● dynamic coding ● PAYE (pay as you earn) settlement agreement simplification ● agent authorisation. The detail of what is discussed within EPG is confidential until the minutes are formally published. We will let you know through News On Line as soon as the minutes become available. Minutes of previous meetings are available on GOV.UK at https:// goo.gl/8aSWi6. n The next EPG meeting is scheduled for 6 December 2017. If you have any agenda items, or any issues you would like us to raise on your behalf, then please email details to us at policy@cipp.org.uk with ‘EPG’ in the subject box.
General data protection regulation
Half day
Covering the EU’s General Data Protection Regulation (GDPR), which will be implemented in the UK in May 2018, updates the provisions of the Data Protection Act 1998 (DPA).
This course covers: ● The Data Protection Act ● The General Data Protection Regulation ● Definition differences ● Lawful processing ● Implications for payroll and HR ● Preparing for the GDPR ● Plus much more
Book online at cipp.org.uk or email info@cipp.org.uk for more information.
cipp.org.uk CIPP_UK cip .org.uk @CI P_UK
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| Professional in Payroll, Pensions and Reward |
Issue 35 | November 2017
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