Policy News Journal - 2014-15

Charities Online Demonstrator has been updated

27 May 2014

Following recent changes to the Charities Online service, HMRC has updated its demonstrator to include instructions on how to activate the service and new images of the Charities Online screens that have recently changed. Charities Online is used by Charities & Community Amateur Sports Clubs (CASCS) to claim repayments of tax on Gift Aid donations, other income and top up payments under the Gift Aid Small Donations Scheme (GASDS).

Charities Online is the quickest way of sending claims to HMRC.

Litigation and Settlement Strategy (LSS) included in the Compliance Handbook

2 June 2014

The Compliance Handbook has recently been updated to include a new chapter on the LSS. This is effectively the existing LSS commentary integrated into the HMRC guidance.

The chapter is designed to enable compliance officers to apply the existing LSS and its commentary to their everyday case work more effectively. It does not represent any changes of policy or approach to the LSS. Copies of the LSS itself and the associated commentary remain available from the Internet.

This guidance explains some detail about HMRC's Litigation and Settlement strategy (LSS). The full text of the LSS is at CH40350 .

This guidance applies to all compliance work across HMRC but does not aim to be comprehensive, nor will every element of it be applicable in every case.

For example, special considerations might apply to the resolution of disputes involving:

 NICs, where a dispute may affect an individual's contributory record as well as the amount of contributions payable  PAYE, where the outcome of a dispute may affect an employee's tax liability  VAT, where the outcome of a dispute may affect others in the supply chain.

You should therefore read this guidance alongside any more detailed operational and policy guidance that applies to your case.

HMRC guidance on changes to agency worker treatment

3 June 2014

HMRC have issued detailed guidance on changes to the treatment of workers supplied through UK based agencies, employment businesses or other intermediaries.

The HMRC statement concerns new rules which apply from 6 April 2014 to the treatment of workers supplied through agencies or other intermediaries. The new rules affect workers who have previously been provided to end clients through an agency, to work on a self employed basis. The changes apply where:

 a worker personally provides their services - this prevents the use of a standard substitution clause to avoid the Agency legislation,

CIPP Policy News Journal

08/04/2015, Page 192 of 521

Made with FlippingBook - Online magazine maker