Advisory Fuel Rates for Company Cars from 1 March 2014 ........................................... 142 Advisory Fuel Rates for Company Cars from 1 June 2014.............................................. 142 Advisory Fuel Rates for Company Cars from 1 September 2014 .................................... 143 Advisory Fuel Rates for Company Cars from 1 December 2014 ..................................... 144 Zero emission car changes............................................................................................. 144 Company car drivers can report changes to HMRC online.............................................. 144 Advisory Fuel Rates for Company Cars from 1 March 2015 ........................................... 145 General Expenses & Benefits News................................................................................ 146 No more paper receipt hoarding for UK business ........................................................... 146 Car lease to be treated in the same way as company car ............................................... 147 List 3 updated ................................................................................................................. 148 Overnight subsistence allowances paid to lorry drivers ................................................... 148 Consumer Rights Bill could affect flexible benefit and salary sacrifice schemes ............. 148 National benefits in kind statistics for last ten years ........................................................ 149 Local councillors to receive their travel expenses tax-free .............................................. 149 Employer supported childcare guide updated ................................................................. 149 P11D(b) interim penalty warning letters .......................................................................... 150 Consumer Rights Bill and salary sacrifice ....................................................................... 150 Updated scale rate expenses payments for employees travelling outside the UK........... 150 Benefits in kind statistics................................................................................................. 150 Autumn Statement: What is the impact on flexible benefits and salary sacrifice?............ 151 Expenses and benefits changes: draft legislation and consultation responses published 152 Payrolling Benefits in Kind – HMRC needs your help...................................................... 152 Beneficial loan arrangements - official rate of interest for 2015-16.................................. 153 Approved professional organisations and learned societies............................................ 153 Approved professional organisations and learned societies............................................ 153 The Office of Tax Simplification ...................................................................................... 153 CIPP and AAT joint response to the OTS employee benefits and expenses interim report .............................................................................................................................. 153 OTS review of employee benefits and expenses – second report................................... 154 OTS review of employee benefits and expenses – second report................................... 155 HMRC consultations on expenses and benefits.............................................................. 155 CIPP Survey - Employee Benefits and Expenses – Abolition of the £8,500 threshold for lower paid employment and form P9D ............................................................................ 156 CIPP Survey – Employee Benefits and Expenses – exemption for paid or reimbursed expenses ........................................................................................................................ 157 CIPP Survey - Employee Benefits and Expenses – Trivial Benefits exemption............... 157 Update on benefits and expenses consultations ............................................................. 158 CIPP Survey on the review of Travel and Subsistence payments ................................... 158 OTS looks to replace clunky, out-dated, complex, burdensome and often unfair rules.... 159 CIPP consultation response on trivial benefits ................................................................ 160 CIPP response to the HMRC consultation on the exemption for paid or reimbursed expenses ........................................................................................................................ 160 CIPP Response to the HMRC consultation on voluntary payrolling................................. 161 Employee Benefits and Expenses – Abolition of the £8,500 threshold for lower paid employment and form P9D ............................................................................................. 162 OTS benefits simplification reforms not likely until 2017 ................................................. 162 Helpful summary of expenses and benefits OTS recommendations and Government responses....................................................................................................................... 163 Government accept further payroll simplification recommendations from the OTS ......... 165 Travel and subsistence review........................................................................................ 165 Delay on introduction of Trivial Benefit Exemption .......................................................... 166 Tax-Free Childcare ........................................................................................................... 167 CIPP survey response: Tax-Free Childcare - consultation on design and operation ....... 167 Tax-Free Childcare – consultation outcome.................................................................... 168 CIPP and CIPD joint survey on Tax-Free Childcare delivery model ................................ 170 CIPP response to Tax-Free Childcare: consultation on childcare account provision ....... 170 Tax-Free Childcare consultation – the ICAEW response ................................................ 171 Tax Free Childcare consultation response...................................................................... 171
CIPP Policy News Journal
08/04/2015, Page 7 of 521
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