The Chartered Institute of Payroll Professionals
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HMRC stress that these guidelines should be used alongside existing guidance and are not intended to be used in isolation.
The sections covered are: •
Purpose, scope and background
Training your staff
•
Record keeping
•
Considering the requirements of a new role
•
• Considering your off-payroll working population • What to do if off-payroll working workers are missed • Contracted out services • Making status determinations • Status determination statements • Client-led disagreement process • Operating PAYE • Outsourcing off-payroll working responsibilities • Internal audit process – periodic reviews • Next steps – correcting errors, guidance and legislation
Within the next steps section is a link to take a survey giving your opinion on the guidelines. HMRC state they want to use the survey 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. HMRC choose not to appeal IR35 battle After 10 years of disputes in the courts, HMRC have decided not to appeal the First Tier Tax Tribunal decision that Kaye Adams should be deemed outside of the IR35 rules. Atholl House Productions Ltd v HMRC has been left at this stage and so does not set a legal precedent with a HMRC spokesperson saying to FTadviser “ Given this litigation has been ongoing for a number of years and the First Tier Tribunal does not set binding legal precedents, we don't think it would be proportionate to appeal in this case. ”
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2024 / 25 redundancy rates released Published: 8 March 2024 Emailed: 13 March 2024
With the tax new year just around the corner, there is very little we don’t know about for 2024 / 25. However, the redundancy limits have been announced and so one more thing slots into place.
Set in legislation by statutory instrument, The Employment Rights (Increase of Limits) Order 2024 was laid before parliament on 26 February 2024 and comes into effect on 6 April 2024 for England, Scotland and Wales.
For redundancy, the limit on weekly amount payable to an employee will rise from £643 to £700 .
The limit on amount of compensatory award for unfair dismissal will increase from £105,707 to £115,115 .
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