Policy News Journal - 2014-15

Employment related securities: spreadsheet checking service ....................................... 251 Employment-related securities information: transfer to GOV.UK..................................... 251 Six months left to register your share schemes to avoid penalties .................................. 252 Consultation response on national insurance on securities for internationally mobile employees ...................................................................................................................... 252 Employment-related shares & securities bulletin – number 19........................................ 253 Expat News ....................................................................................................................... 253 EP Appendix 5................................................................................................................ 253 Tax Residence Indicator updated ................................................................................... 254 PAYE for employers - reminder for employers operating Appendix 6 arrangements ....... 255 64-8 helpcard.................................................................................................................. 255 HMRC Expat Forum ....................................................................................................... 255 Headlines from HMRC Expat Forum............................................................................... 256 PAYE guidance on Appendix 5: Net of foreign tax credit relief ........................................ 256 HMRC have updated their detailed guidance for reporting Appendix 5 adjustments correctly on the FPS. Employers who are using software which does not support these arrangements will be unable to report these adjustments with effect from 6 April 2015... 256 Tax Residence Indicator ................................................................................................. 257 UK and Croatia Double Taxation Agreement .................................................................. 257 Non-UK domiciled individuals: consultation on a minimum claim period for the remittance basis charge.................................................................................................. 258 UK Double Taxation Treaties.......................................................................................... 258 Finance Bill ....................................................................................................................... 258 Finance Bill 2014 brings in new tax changes .................................................................. 258 Finance Bill 2015 brings in new tax changes .................................................................. 259 General PAYE News ......................................................................................................... 260 CIPP survey on ‘cheque imaging’ consultation ............................................................... 260 CIPP response to HM Treasury’s consultation on cheque imaging ................................. 261 Mortgage lending rules changes ..................................................................................... 261 HMRC Employer Bulletin - Issue 47................................................................................ 262 Accessing information on Government Gateway ............................................................ 262 PAYE income details used to calculate tax credits claims............................................... 262 PAYE for employers: in-year interest on late payments .................................................. 263 Office for Tax Simplification competitiveness review....................................................... 264 Business Tax Dashboard improvements......................................................................... 265 Employer cessations – notifying HMRC .......................................................................... 265 Changes to the treatment of self-employed entertainers ................................................. 265 HMRC Employer Bulletin - Issue 48................................................................................ 266 HMRC consultation on remuneration practices ............................................................... 266 Tax treatment of UK and overseas income and gains..................................................... 266 Guidance for late filing penalties ..................................................................................... 267 Small number of HMRC penalty letters issued in error.................................................... 267 Government reported to be considering merging income tax and NI............................... 267 Government publishes response to the consultation on cheque imaging ........................ 267 Transferable tax allowance for married couples.............................................................. 268 Government consulting on restricting personal allowance for non-residents ................... 268 New guidance on employees working inside and outside the UK.................................... 268 Accelerated payments .................................................................................................... 269 Basic PAYE Tools for the 2014-2015 tax year ................................................................ 269 CIPP survey - Call for evidence on remuneration practices ............................................ 269 Remittance basis and commercial loans......................................................................... 269 Employee Benefit Trust update....................................................................................... 270 Liberal Democrat tax and national insurance promises................................................... 270 CIPP survey restricting non-residents’ entitlement to the UK personal allowance ........... 270 HMRC Employer Bulletin - Issue 49................................................................................ 271 Yemen reforms corruption-ridden public payroll.............................................................. 272 What happens if you do not report payroll information on time?...................................... 273 HMRC late payment penalties ........................................................................................ 273 Update on PAYE disputed charges................................................................................. 274

CIPP Policy News Journal

08/04/2015, Page 11 of 521

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