Policy News Journal - 2014-15

Employment Intermediaries and false self employment .................................................. 303 Employment Intermediaries: reporting requirements....................................................... 303 Employment Intermediaries: reporting requirements....................................................... 304 Employment intermediaries: reporting obligations........................................................... 304 Employment Intermediaries: Consultation on travel and subsistence expenses.............. 304 Employment intermediaries: reporting requirements ....................................................... 305 Welsh place ban on umbrella payroll firms...................................................................... 305 Real Time Information (RTI) ............................................................................................. 306 Email communications from HMRC to employers yet to file PAYE in real time ............... 306 One year on: Modernising PAYE with real time information ............................................ 306 Government Gateway RTI submissions.......................................................................... 306 HMRC shares latest issues causing disputed charges.................................................... 308 Pilot employers sent late payment letters in error ........................................................... 309 Making a final 2013 to 2014 PAYE submission after 19 April 2014 ................................. 309 Further updates to electronic messages helping employers keep up-to-date.................. 310 Employer Payment Summary (EPS) can be filed during current month .......................... 311 Real time information: late filing reason code.................................................................. 311 HMRC change their approach to interim penalties for 2012 to 2013 and 2013 to 2014... 312 Changes to 2014-15 EPS from October 2014................................................................. 313 Late notification of leavers - updated RTI guidance ........................................................ 313 Real Time Information: failure to complete end of year declaration................................. 314 New HMRC guidance on what payroll information to report to HMRC ............................ 314 Call for real time information relaxations ......................................................................... 314 HMRC issues RTI 201 overpayment letters in error ........................................................ 315 Aligning payroll to the correct tax period ......................................................................... 315 Penalties for late real-time PAYE returns to be phased in............................................... 315 Penalties for late real-time PAYE returns – further information ....................................... 316 Helpsheet on PAYE penalties......................................................................................... 317 HMRC has begun issuing GNS messages to employers ................................................ 317 Real Time Information bulk data matching initiative ........................................................ 317 Customer testing of RTI messages to employers............................................................ 318 Changes to the EPS for 2014-15 .................................................................................... 318 CIPP Survey: RTI Research from the OTS UK Tax Competitiveness Review................. 318 Important admin burden announcements for employers and agents............................... 320 HMRC publish customer experience research about the migration to RTI ...................... 320 HMRC agree much requested simplification to the year end process ............................. 320 HMRC will not impose PAYE filing penalties for short delays from March 2015 .............. 321 Pensions........................................................................................................... 322 Automatic Enrolment ....................................................................................................... 322 Technical changes to automatic enrolment – exceptions to employer duties .................. 322 Automatic enrolment scores 3 million ............................................................................. 323 Automatic enrolment earnings thresholds 2014/15 ......................................................... 324 TUPE changes to reduce automatic enrolment mismatch............................................... 324 The Pensions Regulator publishes updated automatic enrolment guides ....................... 325 Automatic enrolment: feasibility of providing bulk staging date information ..................... 325 Automatic Enrolment: Employer staging forecast............................................................ 326 Automatic enrolment lessons to be learned from company who was not compliant ........ 326 Labour proposes lowering automatic enrolment threshold to widen pension provision.... 327 CIPP survey to establish payroll's opinion on the Labour proposals to lower the automatic enrolment threshold........................................................................................ 328 New essential guide to automatic enrolment................................................................... 329 Change in terminology for auto enrolment ...................................................................... 329 Automatic enrolment prompts employers to re-design their benefit packages................. 329 Reduction in reported auto enrolment numbers .............................................................. 329 Automatic enrolment prompts employers to re-design their benefit packages................. 330 Reduction in reported automatic enrolment numbers...................................................... 330 Automatic enrolment: Update ......................................................................................... 331 Free data standard launched to help companies meet their Pensions Automatic Enrolment duties............................................................................................................. 332

CIPP Policy News Journal

08/04/2015, Page 13 of 521

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