The Chartered Institute of Payroll Professionals
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Legislation
Retained EU Law Dashboard Published: 24 April 2023 Emailed: 26 April 2023
With the Retained EU Law (Revocation and Reform) Bill currently being discussed, the government has created a dashboard to track the progress of various laws as they are transferred in UK statute.
The dashboard, which runs in Tableau Public, pulls together over 3,700 pieces of legislation over 400 different policy areas. This allows users to filter, organise and extract data relating to the legislation and track their progress.
This has been created, primarily, to enable the government to track and develop a comprehensive record of EU- derived legislation. This will facilitate the reform needed to bring the required legislation into the UK statute.
Some reports have noted that there may be an element of backtracking ahead with the current plan to scrap EU law by the end of the year, following a cross-party revolt in the House of Lords. The concerns from the Lords is it would bypass the houses of parliament from the decisions of which law is retained or scrapped, instead giving this power to civil servants and ministers.
Until this is resolved, we will continue to keep an eye on the dashboard to ensure that all legislation relevant to payroll is taken car of in the most reasonable way possible.
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Uncertain Tax Treatment: discretion of penalties Published: 2 May 2023 Emailed: 3 May 2023
HM Revenue and Customs has updated pages relating to Uncertain tax Treatment (UTT) in the HMRC internal manual. The pages, under UTT17000, lay out the provisions for applying penalties and where discretion can be given by HMRC on a ‘case -by- case basis’.
The penalties can be applied where a company or partnership fails to give notice in the following ways:
not notifying within the time specified
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• not submitting a notification when one is required • submitting an incomplete or inaccurate notification.
However, HMRC recognises that there are situations where discretion must be used. Three examples are given where this can be applied and a choice to charge no penalty is assessed:
• where HMRC has declined to provide clearance on the basis that there is no uncertainty • w here HMRC had not updated guidance to reflect HMRC’s interpretation of the law • where there is a doubt over whether general exemption is met.
The UTT regulations cover uncertain treatment of PAYE taxes, and so large businesses should be aware of these rules to ensure they don’t fall foul of HMRC scrutiny in future.
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The Tips Bill gains Royal Assent and becomes law Published: 3 May 2023 Emailed: 3 May 2023
The Employment (Allocation of Tips) Bill has become an Act of parliament (law) by gaining Royal Assent on 2 May 2023. The Bill imposes unlawfulness for employers to withhold tips from staff and is expected to come into force in 2024.
cipp.org.uk
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