CIPP Payroll: need to know - 2023-24

The Chartered Institute of Payroll Professionals

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Legislation day is to commence on 18 July 2023 Published: 23 June 2023 Emailed: 28 June 2023

The next Finance Bill date has been announced and will be held on 18 July 2023.

The government uses ‘legislation day’ to publish draft clauses and tax legislation for the next Finance Bill, to be put before parliament. Generally the focus of legislation day is on proposed measures from draft legislation and to bring conclusion to any consultations.

Financial Secretary to The Treasury, Victoria Atkins, said:

‘‘In line with the approach to tax policy making set out in the government’s documents ‘Tax Policy Making: a new approach’, published in 2010, and ‘The new Budget timetable and the tax policy making process’, published in 2017, the Government is committed, where possible, to publishing most tax legislation in draft for technical consultation before the legislation is laid before Parliament. The Government will publish draft clauses for the next Finance Bill, which will largely cover pre-announced policy changes, on 18 July along with accompanying explanatory notes, tax information and impact notes, responses to consultations and other support ing documents. All publications will be available on the gov.uk website.’’

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New ICO SARs Q&A for employers Published: 27 June 2023 Emailed: 28 June 2023

The information commissioner’s office (ICO) has released a Q&A page detailing a number of aspects about subject access requests (SARs) for employers.

As payroll professionals we need an understanding of the UK general data protection regulations (UK GDPR) and how we must comply with SARs. It may not be you completing the response, but you may need to collect some data and provide information to your data compliance officer.

The Q&As cover some important areas and provide examples to help clarify the rules. These areas include:

what format do requests need to be in?

• •

can information be withheld?

• do you need to disclose non work-related personal information? • what happens if a worker isn’t happy with a response?

The guidance also dives into the meanings and interpretations of ‘manifestly unfounded’ and ‘manifestly excessive’ as reasons for withholding or denying information. These factors can be key when dealing with spurious or malicious requests. ICO stated that they received over 15,000 subject access complaints last year alone, showing that this can be a complex area that employers struggle to satisfy individuals with. Making sure you understand how a SAR is supposed to be completed will go along way to ensuring compliance and avoid and fines or reprimands.

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