Employee vehicles: mileage payments for business travel Class 1B NICs: PAYE Settlement Agreements
New redundancy pay rates from 6 April 2015
16 February 2015
The new rates, due to come in to force on 6 April 2015, will see an increase to the weekly rate of Statutory Redundancy Pay from £464 to £475.
The Employment Rights (Increase of Limits) order 2015 was laid before Parliament on 13 February 2015.
The limit on the amount of compensatory award for unfair dismissal also sees an increase from £76,574 to £78,335. The daily guaranteed payment will increase from £25 to £26.
Scotland
Memorandum of understanding for Scottish rate of Income Tax
17 June 2013
The final text of the Memorandum of Understanding between HM Revenue & Customs (HMRC) and the Scottish government sets out the arrangements for the two governments to work together on the implementation of the Scottish income tax rate. The Scotland Act 2012 gives the Scottish Parliament the power to set a Scottish rate of income tax to be charged on Scottish taxpayers. The Scottish rate will commence from a date to be set by the UK government; this is expected to be April 2016. It will be administered by HMRC as part of the UK-wide income tax system and applied to non-savings income. The Scottish Parliament will be able to set a rate of SRIT from zero to any number of pence or half-pence in the pound. This rate will be added to each of the main UK rate bands after ten pence in the pound has been deducted from each rate. The Memorandum has been agreed by the Scottish and UK governments. It sets out HMRC's and Scottish government's respective responsibilities in relation to establishing and operating the Scottish rate efficiently and effectively.
For more information see the frequently asked questions about the Scottish rate of Income Tax.
The future of automatic enrolment in Scotland if independence is voted in
30 September 2013
A report by the Scottish government states that the criteria for automatic enrolment would stay the same but that independence would provide an opportunity to design a new scheme in Scotland. The 135 page paper Pensions in an independent Scotland sets out proposals from the Scottish government on how pensions policy would be taken forward in an independent Scotland.
CIPP Policy News Journal
08/04/2015, Page 452 of 521
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