CIPP Policy News Journal
As at 21 June 2017
2017-18
Produced by the CIPP Policy & Research Team
The Chartered Institute of Payroll Professionals
Policy News Journal
cipp.org.uk
Page 1 of 145
Introduction
This Policy News Journal has been produced by the CIPP Policy and Research team for the exclusive benefit of members. The Journal contains all relevant payroll News On Line items and is indexed and categorised for easy reference. Each item is in date order (the most recent entry being at the bottom) to ensure you know you have the latest updates on any given subject. The Journal is produced on a tax year basis and by the end of each tax year will be closed off and restarted with any significant live news items being carried forward to the following year’s edition and then added to on a weekly basis with each edition of News On Line.
Using the index is easy – find your topic of interest and CTRL + click will take you straight there.
The titles of new news articles added in the last fortnight are highlighted in blue to ensure that they will be clearly visible in the index.
If you have any comments or suggestions about the Journal, please email policy@cipp.org.uk
The Chartered Institute of Payroll Professionals
Policy News Journal
cipp.org.uk
Page 2 of 145
Contents Apprenticeships .................................................................................................. 7 Apprenticeship Service open for registration ....................................................................................................... 7 Apprenticeship Levy manual................................................................................................................................ 7 Apprenticeship levy guidance for employers with pooled PAYE schemes .......................................................... 8 Employer guide to apprenticeships...................................................................................................................... 8 Apprenticeship standards and funding framework updated ................................................................................. 8 CIPP Policy & Research.................................................................................... 10 General News.........................................................................................................................................................10 CIPP webcast – policy team out and about ........................................................................................................10 Informal consultation............................................................................................................................................11 Quick Polls.............................................................................................................................................................12 CIPP quick poll on reconciliation issues .............................................................................................................12 Do you remember to log your Continuing Professional Development? ..............................................................12 Construction Industry Scheme (CIS)............................................................... 14 Suppliers of CIS online .......................................................................................................................................14 HMRC Construction Industry Scheme webinars.................................................................................................14 Data protection .................................................................................................. 15 General Data Protection Regulations (GDPR)....................................................................................................15 Prepare now for biggest change to data protection law for a generation............................................................15 Employment News ............................................................................................ 17 Citizen News ..........................................................................................................................................................17 Employment Law & Guidance ..............................................................................................................................18 Consultation published on caste discrimination ..................................................................................................18 Acas guidance on calculating holiday pay ..........................................................................................................18 Employment Tribunals..........................................................................................................................................20 Some Other Substantial Reason (SOSR) Dismissal ..........................................................................................20 £25,000 for early termination of apprenticeship contract ....................................................................................20 BHS workers share £1m payout over failed redundancy process ......................................................................21 Working Time - sleeping at work ........................................................................................................................21 Unlawful contracts ..............................................................................................................................................22 Definition of Worker ............................................................................................................................................22 Holiday Pay and ‘three-month gap’ rule..............................................................................................................23 British Airways loses High Court battle over discretionary increase ...................................................................23 Calculating Strike Pay ........................................................................................................................................24 BA to appeal High Court ruling on discretionary increases.................................................................................24 Altering contractual job duties without prior consultation and agreement ...........................................................25 Territorial Jurisdiction .........................................................................................................................................26 Ambulance workers’ holiday pay to include overtime for ‘shift overruns’ ............................................................26 Shared parental pay - father wins sex discrimination case .................................................................................27 Employees not under duty to disclose intention to compete ...............................................................................28 Holiday pay implications for 'gig economy' workers ............................................................................................28 Charity to pay care workers minimum wage for sleep-ins ..................................................................................29 Gender Pay Gap ....................................................................................................................................................30 CIPP webcast on Gender Pay Gap Reporting....................................................................................................30 Gender Pay Gap viewing service .......................................................................................................................30 Gender pay gap reporting – explaining your data...............................................................................................30 General Employment News ..................................................................................................................................32 Payroll Giving @30Thunderclap .........................................................................................................................32 Paper £5 notes to be withdrawn from circulation ................................................................................................32 Employment rate joint highest since 1971 ..........................................................................................................32 Financial Advice Market Review (FAMR) - guidance consultation......................................................................33 Financial wellbeing webinar................................................................................................................................34 Stress continues to be main cause of long-term absence ..................................................................................34 International Payroll Day.....................................................................................................................................35 Sickness cover to be provided for Uber drivers ..................................................................................................36 Millennial women less financially confident than millennial men.........................................................................36 Upturn in demand for temporary/contract workers in the UK ..............................................................................37 One in five employers expect to announce a pay freeze ....................................................................................38 Only 1 in 4 people with a long-term mental illness are in work ...........................................................................38 Check your controls in wake of cyber attacks.....................................................................................................39 Use of labour providers: advice on due diligence ...............................................................................................40 Homeworking up by 152,000 over the last year..................................................................................................41 Sick on the job? ..................................................................................................................................................41
The Chartered Institute of Payroll Professionals
Policy News Journal
cipp.org.uk
Page 3 of 145
Long commutes costing firms a week’s worth of staff productivity......................................................................42 Do your employees know about the new Childcare Choices website .................................................................43 Less than 1 in 5 UK managers support ‘hard Brexit’...........................................................................................44 How to tackle summer related employment Issues ............................................................................................44 Firms asked to increase older worker numbers by 12% by 2022 .......................................................................45 Financial wellbeing webinar................................................................................................................................45 Protecting vulnerable workers from exploitation .................................................................................................46 Come rain or shine…..........................................................................................................................................47 Go home on time on Wednesday 21 June 2017.................................................................................................48 A quarter of new dads are missing out on paternity leave and pay ....................................................................48 Do your employees know about Childcare Choices? .........................................................................................49 31.95 million people now in work........................................................................................................................49 Call for flexible, affordable and straightforward immigration system...................................................................50 Expenses, Benefits & Reward.......................................................................... 51 Company Cars .......................................................................................................................................................51 Advisory Fuel Rates for Company Cars from 1 March 2017...............................................................................51 Advisory Fuel Rates for Company Cars from 1 June 2017.................................................................................51 General Expenses, Benefits & Reward News .....................................................................................................53 HM Treasury calls for evidence on employee expenses ....................................................................................53 Tax exemption on employer provided pension advice ........................................................................................53 Overnight subsistence allowances for lorry drivers.............................................................................................54 Taxation of Employee Expenses Call for Evidence ............................................................................................55 Tax-Free Childcare (TFC)......................................................................................................................................56 Tax Free Childcare to be launched 28 April 2017...............................................................................................56 Childcare Choices website launched..................................................................................................................56 Tax-Free Childcare available now for children under four ..................................................................................56 Government News............................................................................................. 58 CIPP summary of Budget 2017 ............................................................................................................................58 Brexit ......................................................................................................................................................................64 What does Brexit mean for UK employment law? ..............................................................................................64 Brexit: Employment Law.....................................................................................................................................65 Clarity on Brexit for ‘all’ of the UK .......................................................................................................................66 UK formally triggers Article 50 ............................................................................................................................67 Prime Minister’s letter to European Council President triggering Article 50 ........................................................68 General Election News..........................................................................................................................................69 £10 minimum wage if Labour win next election ..................................................................................................69 Prime Minister announces 8 June snap general election ...................................................................................69 8 June general election confirmed......................................................................................................................69 The pre-election period.......................................................................................................................................70 Labour would introduce four new bank holidays if it wins election......................................................................70 Labour plans to transform the workplace............................................................................................................71 Finance Bill massively reduced due to snap election .........................................................................................71 PLSA unveils pension priorities for party manifestos ..........................................................................................72 Labour could introduce a new income tax bracket..............................................................................................73 Lib Dems offer ‘daddy month’ of paid parental leave for new fathers .................................................................73 Further workers' rights protections promised by PM...........................................................................................74 Conservative Manifesto 2017 .............................................................................................................................74 Liberal Democrat Manifesto 2017.......................................................................................................................75 Labour Manifesto 2017 .......................................................................................................................................76 UK election ends in hung parliament ..................................................................................................................77 General Government News...................................................................................................................................78 BEIS Committee launch inquiry into the future world of work .............................................................................78 New double taxation dispute resolution mechanism...........................................................................................78 Secretary of State for Work and Pensions..........................................................................................................79 Financial Secretary to the HM Treasury .............................................................................................................79 Parliamentary under-secretary for pensions and financial inclusion ...................................................................80 HM Revenue & Customs................................................................................... 81 Employment and Payroll Group...........................................................................................................................81 General HMRC News.............................................................................................................................................82 HMRC warn of new “Your 2016 Tax Report” email scam...................................................................................82 HMRC wins £3.1m dispute over tax software .....................................................................................................82 HMRC Employer Bulletins ....................................................................................................................................83 HMRC Employer Bulletin – April 2017................................................................................................................83 Making Tax Digital.................................................................................................................................................84 Consultation on Making Tax Digital sanctions for late submission and late payment .........................................84
The Chartered Institute of Payroll Professionals
Policy News Journal
cipp.org.uk
Page 4 of 145
HMRC launches pilot - Making Tax Digital for Business (MTDfB) ......................................................................84 Modern Employment Practices........................................................................ 86 Share your views on modern employment practices ..........................................................................................86 Government review to order zero-hours contracts overhaul...............................................................................87 Deliveroo offers workers ‘pay per trip’ ................................................................................................................88 National Insurance ............................................................................................ 90 Select Committee recommends equalising National Insurance contributions ....................................................90 National Minimum Wage/Living Wage............................................................. 91 BEIS survey on recording the number of hours worked on payslips...................................................................91 Minimum Wage increases on 1 April 2017 .........................................................................................................91 Salaried Hours contracts – how up to date is your knowledge? .........................................................................92 Football clubs investigated over apprentice wages ............................................................................................92 CIPP survey on the LPC call for evidence on the impact of the NMW and NLW rates in 2017 ..........................93 PAYE (Pay As You Earn) .................................................................................. 94 Attachment of Earnings........................................................................................................................................94 Expat News ............................................................................................................................................................94 Short term business visitor reports – just one submission route is needed ........................................................94 General PAYE News..............................................................................................................................................95 Changes to PAYE system explained ..................................................................................................................95 CWG2 Employer further guide to PAYE and NICs .............................................................................................95 PAYE: end-of-year expenses and benefits (online form)....................................................................................95 BEIS survey on recording the number of hours worked on payslips...................................................................96 Withdrawal and grandfathering of ESC for sub-postmasters..............................................................................96 Getting payroll information right..........................................................................................................................96 Tax exemptions for employer provided Pensions and Legal advice ...................................................................97 Diamond Payroll Giving Quality Mark Announced ..............................................................................................97 Reduce your returned payments ........................................................................................................................98 CWG2: Further guide to PAYE and NICs ...........................................................................................................98 Using Basic PAYE Tools (BPT) with other software ...........................................................................................98 HMRC has updated its guidance about late reporting on GOV.UK ....................................................................99 Draft P60 2017-18 published for Software Developers.......................................................................................99 Approved professional organisations and learned societies ...............................................................................99 Intermediaries........................................................................................................................................................99 Off-payroll working and the collection of student loans.......................................................................................99 Off-payroll working in the public sector - amendment.......................................................................................100 Businesses that provide ophthalmic and pharmaceutical services ...................................................................101 NHS revise IR35 guidance for off-payroll staff..................................................................................................101 Employment intermediaries: reporting requirements ........................................................................................102 Payroll Giving ......................................................................................................................................................104 List of approved Payroll Giving agencies..........................................................................................................104 Payroll Software updates....................................................................................................................................105 Third Party Software for Pension Scheme Administrators ................................................................................105 Request for feedback on withdrawal of Employer Alignment Submission ........................................................105 Specification for PAYE Tax Table Routines for Free of Tax .............................................................................106 Statutory Payments.............................................................................................................................................107 What are your views of flexible SSP? ...............................................................................................................107 HMRC has updated SMP guidance on GOV.UK ..............................................................................................107 Pensions .......................................................................................................... 109 Automatic Enrolment ..........................................................................................................................................109 Review of automatic enrolment to build on success .........................................................................................109 Auto enrolment for the self-employed and gig economy?.................................................................................109 The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2017 ................................110 Charles Counsell to leave The Pensions Regulator .........................................................................................111 TPR appoints Acting Director of Automatic Enrolment .....................................................................................111 Case studies and webinar volunteers wanted ..................................................................................................112 Number of companies missing their auto enrolment set up date continues to rise ...........................................112 The Pensions Regulator’s Corporate Plan 2017-2020 .....................................................................................113 Automatic enrolment: new animation for re-enrolment .....................................................................................113 £42k fine for auto enrolment non-compliance...................................................................................................114 Start-ups alerted to instant pensions duties......................................................................................................114 Automatic enrolment - non-compliant companies named.................................................................................115 Talking Points - Automatic enrolment update ...................................................................................................116 Automatic enrolment - non-compliant companies named.................................................................................116 Free automatic enrolment seminars for business advisers...............................................................................116 Automatic enrolment: How to submit multiple declarations in bulk ...................................................................117
The Chartered Institute of Payroll Professionals
Policy News Journal
cipp.org.uk
Page 5 of 145
Pensions Regulator begins spot checking Manchester employers...................................................................117 Automatic Enrolment reaches half a million employers but many more still to sign up .....................................117 Automatic enrolment spot checks on Birmingham employers ..........................................................................118 General Pensions News......................................................................................................................................119 Review of the State Pension age......................................................................................................................119 Consultation on pension scams........................................................................................................................119 Tax-free Pension Advice Allowance .................................................................................................................120 Consultation on security and sustainability of defined benefit pensions ...........................................................120 Pensions Dashboard prototype delivers on its promises ..................................................................................121 Recognised overseas pension schemes notification list...................................................................................122 Pension Tax for overseas pensions - additional information.............................................................................122 Pension schemes newsletter 86 .......................................................................................................................122 The draft Occupational Pension Schemes (Employer Debt) (Amendment) Regulations 2017 .........................123 The draft Occupational Pension Schemes (Employer Debt) (Amendment) Regulations 2017 .........................124 Recognised overseas pension schemes notification list...................................................................................125 Independent review of the State Pension age ..................................................................................................125 The Pension Schemes Bill receives Royal Assent ...........................................................................................126 Recognised overseas pension schemes notification list...................................................................................127 Money Purchase Annual Allowance to remain at £10k.....................................................................................128 Investigations by The Pensions Regulator result in convictions .......................................................................128 The 'forgotten fifties' .........................................................................................................................................128 Under-40s picking LISA over workplace pensions – MetLife............................................................................129 Guaranteed Minimum Pension checker: service availability and issues ...........................................................129 Pension schemes Scottish Rate of Income Tax newsletter ..............................................................................130 Andrew Warwick-Thompson to leave TPR .......................................................................................................130 Tackling 'dirty data' is crucial for pensions dashboard to succeed....................................................................131 Progress on future of British Steel Pension Scheme ........................................................................................131 Have your DB scheme clients used the transitional period for auto enrolment?...............................................132 When is a newly-merged company a ‘new employer’ for auto enrolment? .......................................................132 New duties for master trust pension schemes ..................................................................................................133 British Airways loses High Court battle over discretionary increase .................................................................133 Low earners suffer wage suppression as companies plug pensions deficits ....................................................134 Pension schemes newsletter 87 - May 17 ........................................................................................................134 Guaranteed Minimum Pension checker – issue resolved.................................................................................135 3 percent today for 24 percent in retirement .....................................................................................................135 Recognised overseas pension schemes notification list...................................................................................136 Public sector staff pay twice as much into pension pots ...................................................................................136 Student Loans ................................................................................................. 138 Tax Agents and Advisers ............................................................................... 139 HMRC Agent Dashboard..................................................................................................................................139 Agent Update - Self Assessment......................................................................................................................139 Talking Points – Agents Toolkits.......................................................................................................................140 Talking Points – Companies House..................................................................................................................140 Talking Points - Payrolling Benefits in Kind ......................................................................................................140 HMRC’s Agent Account Managers ...................................................................................................................141 Understand how adjustments are made to tax codes and what the ADL seeks to achieve for agents .............142 HMRC Talking Points meetings........................................................................................................................142 Tax Avoidance & Evasion............................................................................... 143 New HMRC Fraud Hotline launched.................................................................................................................143 Family running umbrella payroll companies jailed for £45m tax fraud ..............................................................143
The Chartered Institute of Payroll Professionals
Policy News Journal
cipp.org.uk
Page 6 of 145
Apprenticeships
Apprenticeship Service open for registration 17 February 2017
The apprenticeship service is available to all employers, whether they are subject to the apprenticeship levy or not, where they have employees in England.
The Skills Funding Agency (SFA) are now inviting all levy-paying employers to register on the new apprenticeship service , through which you can plan, manage and pay for your apprenticeships online.
The Levy will be payable on pay bills in excess of £3 million a year. Employers with employees in England whose paybill is less than £3m, will still be able to use the apprenticeship service.
Geographical extent - The levy will apply to employers across all four UK nations. Apprenticeships are part of skills training, which is a devolved policy area, meaning only employers in England will receive funds in their digital account to spend on apprenticeships training in England. It will be for authorities in Wales, Northern Ireland and Scotland to decide how the levy funding will be paid within their nation. The apprenticeship service will support the English apprenticeship system. Scotland, Wales and Northern Ireland have their own arrangements for supporting employers to access apprenticeships. The amount entering your apprenticeship service account will be how much you have available to spend on apprenticeship training in England, including the 10% top-up from the government. To calculate how much you will have to spend through the English system, HMRC plan to use data that they already hold about the home address of your employees. They will use this data to work out what proportion of your pay bill is paid to employees living in England. This assessment is due to be made in early 2017. Employers can update their employees’ address as part of their Real Time Information returns. You will need to have Government Gateway login details for the PAYE schemes you want to include in your account and details for each organisation that will be making an agreement with a training provider for apprenticeship training, including their Companies House or charity number (if you have one). If you can’t share the login details with people outside of the payroll team, you can register for the apprenticeship service on their behalf. Once registered, you will be able to give them the necessary permissions to manage your organisation’s apprenticeship service account going forward. If you use an external agent or bureau to run your payroll you will still be able to use your organisation’s Government Gateway login details when you register. This will not affect the HMRC activities that your external payroll agent or bureau completes on your behalf. If you are registering on behalf of multiple connected companies or charities, you need to think about the structure of your organisations and PAYE schemes and how you’re going to spend your funds. You will need to register every organisation that will make an agreement with a training provider for apprenticeship training.
Further information
Calculating, reporting and paying the apprenticeship levy Wider apprenticeship funding reforms and the apprenticeship service Policy paper on apprenticeship funding in England from May 2017
Back to Contents
Apprenticeship Levy manual 23 February 2017
HMRC has added a guidance manual on the Apprenticeship Levy to their internal guidance.
HMRC manuals contain guidance prepared for HMRC staff and are published in accordance with the Freedom of Information Act 2000.
The Chartered Institute of Payroll Professionals
Policy News Journal
cipp.org.uk
Page 7 of 145
The Apprenticeship Levy manual has recently been added to the collection.
The Apprenticeship Levy will be payable on pay bills in excess of £3m a year.
The Skills Funding Agency (SFA) has recently started inviting all levy-paying employers to register on the new apprenticeship service , through which you can plan, manage and pay for your apprenticeships online.
The apprenticeship service is available to all employers, whether they are subject to the apprenticeship levy or not, where they have employees in England.
Back to Contents
Apprenticeship levy guidance for employers with pooled PAYE schemes 10 March 2017
HMRC has provided the updated process for setting up a new PAYE scheme for employers with pooled PAYE schemes.
Payroll pooling is a historic practice and is now only used by a small number of employers. Where there is a pooled payroll scheme, there may be some employers who have a liability to pay the apprenticeship levy and some who do not.
This guidance explains how the apprenticeship levy will operate in these situations and with pooled payrolls more generally.
Members with these schemes should also contract their payroll provider as soon as possible to find out exactly how their system will handle these situations.
This guidance can also be found within HMRC internal manual: Apprenticeship Levy Manual .
Back to Contents
Employer guide to apprenticeships 22 March 2017
The Apprenticeship Service through the Skills Funding Agency has published updates to their employer guides to provide information and an overview of the benefits of recruiting apprentices to their business in England.
Two brief guides are available:
Employer Guide to Apprenticeships
How do I employ an Apprentice
To find out more about becoming an apprenticeship employer please complete the enquiry form or employers can call 08000 150 600.
Back to Contents
Apprenticeship standards and funding framework updated 14 June 2017
The Institute for Apprenticeships (IFA) aims to ensure high-quality apprenticeship standards and advises government on funding for each standard. IFA is an executive non-departmental public body, sponsored by the Department for Education.
Published apprenticeship standards approved for delivery include:
The Chartered Institute of Payroll Professionals
Policy News Journal
cipp.org.uk
Page 8 of 145
Building services design technician this standard describes the job role an apprentice would do and the skills required of them by the building services engineering sector.
Apprenticeship standard for a baker describes the job role that an apprentice will be doing and the skills required of them by the food and drink sector.
Apprenticeship mineral processing mobile and static plant operator describes the job role that an apprentice will be doing and the skills required of them by the earth sciences and geology sector.
Animal technologist describes the job role that an apprentice will be doing and the skills required of them by the biotechnology sector.
Apprenticeship standard for a Teaching assistant describes the job role that an apprentice will be doing and the skills required of them by the education sector.
Apprenticeship standard police constable describes the job role that an apprentice will be doing and the skills required of them by the police sector.
All occupations approved by the Institute for Apprenticeships for the development of an apprenticeship standard are available to view on GOV.UK.
The education and skills funding agency has updated the list of funding bands for approved apprenticeship standards, which sets out the funding bands that will apply for existing apprenticeship frameworks and apprenticeship standards.
Back to Contents
The Chartered Institute of Payroll Professionals
Policy News Journal
cipp.org.uk
Page 9 of 145
CIPP Policy & Research
General News
CIPP webcast – policy team out and about 31 May 2017
Listen to our short webcast to find out what the Policy team are discussing during their legislation updates this summer.
CIPP webcast – policy team out and about
Back to Contents
The Chartered Institute of Payroll Professionals
Policy News Journal
cipp.org.uk
Page 10 of 145
Informal consultation
The Chartered Institute of Payroll Professionals
Policy News Journal
cipp.org.uk
Page 11 of 145
Quick Polls
CIPP quick poll on reconciliation issues 12 April 2017
Do you currently have RTI issues where FPS values do not balance with what is being paid to HMRC?
Yes, no, did, but now resolved.
Please take a moment to answer our latest poll which is situated to the right of this, and every CIPP news item.
Back to Contents
Do you remember to log your Continuing Professional Development? 1 June 2017
In response to a recent CIPP poll, just 9% said they always remember to log their Continuing Professional Development (CPD).
We ran a quick poll through May which asked if you always remember to log your CPD. Or is it just sometimes, or never at all, or maybe it just isn’t required within your role?
We received 428 results in total, with the following results:
9% always log their CPD 9% don’t need to log CPD for their role. 53% sometimes log their CPD 29% never log their CPD.
As with any of our poll results, we have to bear in mind that it is only a snapshot in time, from a certain number of people, from unknown industries as the poll is in an unrestricted area of our website. However the results are certainly an indication that recording CPD is not a routine discipline for most.
What is CPD? CPD is any form of learning or development that benefits you in your professional environment.
For CIPP membership, examples include:
Calls into the CIPP’s Advisory Service
On the job learning
Reading News On Line, Professional in Payroll, Pensions and Reward and other publications Attending national forums/conferences/training courses Any form of networking where you may have learned something new. Attending training courses and/or events CPD is not just completing a qualification; it is the part that comes after that. Achieving a qualification is a great way of demonstrating knowledge and skills at a given point in time. CPD is demonstrating that you have maintained and developed that knowledge and skill set and should be achieved through setting learning objectives and development goals, whatever stage of your career. Why is CPD important? Things are changing all of the time. Through logging your CPD with the CIPP, and therefore using the letters associated with membership after your name, you are demonstrating your commitment to keeping up to date and compliant with constantly changing legislation. You are also showing your employer, or future employers, that you are open to change and willing to learn new processes or ways of doing things which may improve operational efficiencies.
Read more about the importance of logging your CPD
Our latest quick poll asks how confident you are about your calculations, processes and record keeping to ensure your compliance in paying the minimum wage . Please do take a moment to participate. Our poll is situated to the right of all
The Chartered Institute of Payroll Professionals
Policy News Journal
cipp.org.uk
Page 12 of 145
of our news items on the CIPP website .
Back to Contents
The Chartered Institute of Payroll Professionals
Policy News Journal
cipp.org.uk
Page 13 of 145
Construction Industry Scheme (CIS)
Suppliers of CIS online 12 June 2017
The HMRC list of recognised suppliers that provide software for the Construction Industry Scheme online has been updated.
Construction Industry Scheme (CIS): commercial software suppliers lists products which have gained HMRC recognition having proved the ability to file a valid form or return (CIS300). HMRC accepts forms and returns filed using any of the products listed in this update.
Internet filing enabled software and online forms are available from HMRC as well as commercial software suppliers. These can be used to file CIS monthly returns (CIS300) and make verification requests.
HMRC provides a free product, ‘Online Tax Return - CIS’ that lets Contractors file monthly returns (CIS300) online.
HMRC have tested all the features of this service and will provide support to users through its Online Services Helpdesk .
Back to Contents
HMRC Construction Industry Scheme webinars 12 June 2017
HMRC have planned a number of live webinars on the subject of the Construction Industry Scheme (CIS) that are scheduled to be held throughout June.
These Introduction level webinars on the subject of CIS will be aimed at Contractors on 20 June at 17.00 and subcontractors 23 June at 09.00. Recordings of webinars held earlier in the year are also available via the GOV.UK at Webinars and emails on the Construction Industry Scheme .
If you are interested in joining the live webinars you can register directly.
CIS for contractors 20 June at 17:00 This webinar includes guidance on Registering, Verification and CIS Returns. Register online to join the live broadcast. CIS for subcontractors 23 June at 09:00 This webinar provides guidance for subcontractors on Registering, Deduction Rates, and Repayment Claims including those for limited company subcontractors. Register online to join the live broadcast. Agent Talking Points broadcast 29 June HMRC also have a third broadcast scheduled which will be delivered through the Talking Points digital forum which is tailored for the tax agent. This will be broadcast twice on 29th June. It will include a basic overview of the CIS process, as well as correcting errors in reporting.
HMRC are also planning to broadcast a series of CIS-related Agent Talking Points sessions, increasing in technical detail, so more news on these will follow as details become available.
Links to register for each session as below:
Register for this meeting on 29 June 2017, midday to 1pm. Register for this meeting on 29 June 2017, 2pm to 3pm.
Back to Contents
The Chartered Institute of Payroll Professionals
Policy News Journal
cipp.org.uk
Page 14 of 145
Page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 Page 10 Page 11 Page 12 Page 13 Page 14 Page 15 Page 16 Page 17 Page 18 Page 19 Page 20 Page 21 Page 22 Page 23 Page 24 Page 25 Page 26 Page 27 Page 28 Page 29 Page 30 Page 31 Page 32 Page 33 Page 34 Page 35 Page 36 Page 37 Page 38 Page 39 Page 40 Page 41 Page 42 Page 43 Page 44 Page 45 Page 46 Page 47 Page 48 Page 49 Page 50 Page 51 Page 52 Page 53 Page 54 Page 55 Page 56 Page 57 Page 58 Page 59 Page 60 Page 61 Page 62 Page 63 Page 64 Page 65 Page 66 Page 67 Page 68 Page 69 Page 70 Page 71 Page 72 Page 73 Page 74 Page 75 Page 76 Page 77 Page 78 Page 79 Page 80 Page 81 Page 82 Page 83 Page 84 Page 85 Page 86 Page 87 Page 88 Page 89 Page 90 Page 91 Page 92 Page 93 Page 94 Page 95 Page 96 Page 97 Page 98 Page 99 Page 100 Page 101 Page 102 Page 103 Page 104 Page 105 Page 106 Page 107 Page 108 Page 109 Page 110 Page 111 Page 112 Page 113 Page 114 Page 115 Page 116 Page 117 Page 118 Page 119 Page 120 Page 121 Page 122 Page 123 Page 124 Page 125 Page 126 Page 127 Page 128 Page 129 Page 130 Page 131 Page 132 Page 133 Page 134 Page 135 Page 136 Page 137 Page 138 Page 139 Page 140 Page 141 Page 142 Page 143 Page 144 Page 145Made with FlippingBook - Online Brochure Maker