The Chartered Institute of Payroll Professionals
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HMRC IR35 guidance feedback survey Published: 11 January 2024 Emailed: 17 January 2024
HM Revenue and Customs (HMRC) has published an off-payroll working (IR35) guidance feedback survey to help measure customers' experience of the new Guidelines for Compliance (GfC) product.
The Guidelines for Compliance , are designed to demonstrate what good practice with the off-payroll working rules looks like, how to comply with the reformed off-payroll working rules and avoid common mistakes.
HMRC has created the survey with the aim of using the feedback to: • establish any areas which customers still have trouble understanding • find out where customers might make changes, after reading the guidelines • improve future Guidelines for Compliance products.
If you have any feedback, take the survey, and help improve HMRC’s offerings.
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Our holiday pay and entitlement factsheet has been updated Published: 8 February 2024 Emailed: 14 February 2024
With much turbulence in the holiday pay rules over the past few years there is some comfort in the certainty that the new rules will bring, even if you aren’t completely happy with the outcome.
To bring you a handy place to review the new rules, our materials team has updated the holiday pay and entitlement for irregular-hours and part-year workers factsheet. This can be accessed by CIPP members at any time to refresh yourselves on the new rules coming in for leave years starting on or after 1 April 2024.
As always, we still want to hear your feedback. If you have any comments to make on the new rules or the government guidance, please head over to our news pages and send us your thoughts via the “have your say” box.
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Off-payroll working update Published: 8 February 2024 Emailed: 14 February 2024
Forever looming over many payroll professionals is the complex and often confusing off-payroll working rules. While there are no major changes to report, there are a few items that you should be aware of if you handle off-payroll working processes. Open consultation on PAYE liabilities offsets in cases of non-compliance HM Revenue and Customs (HMRC) has released draft legislation detailing how offsets will work where tax and National Insurance is paid by both the individual and intermediary. The consultation is open until 22 February 2024 seeking views for many industry groups including “ those who deal with recruitment processes and payroll ”. Off-payroll working (IR35) factsheet A factsheet detailing the place of tribunals and courts in the off-payroll working process. Included within the factsheet are links to further guidance and webinars on the topic.
Guidelines for Compliance A large collection of compliance assistance and best practice suggestions has been published in order to guide employers through the complexities of off-payroll working, called the Guidelines for Compliance.
cipp.org.uk
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