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DATE
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HEADLINE
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DETAILS
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LINK
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5 Dec 05
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CIVIL PARTNERSHIP RECOGNITION
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Two sets of regulations are now in force, and PAYE changes may result where “married couples” allowances are due. Consideration also needs to be given to extending spouses benefits such as health cover, and to taxable benefit definitions.
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http://www.hmrc.gov.uk/ria/full_civ il-partnership.pdf
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1 Nov 05
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WTC STOP NOTICES
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HM Revenue & Customs are at last starting to send out stop notices to employers and pay claimants direct. Expect glitches.
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http://www.hmrc.gov.uk/employers/p ve-mailshot.rtf
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31 Oct 05
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NEW CODING NOTICES
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The new coding notice P2 is now going to be used nationally
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Accountancy
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31 Oct 05
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REVENUE IN A MUDDLE (SURPRISE)
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The Pension Schemes Manual states INCORRECTLY that a P11D benefit charge will arise when an individual is paying a full market rent.
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Accountancy
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1 Sep
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FORM 42 PAPER MOUNTAIN
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Of the 411,000 forms returned, only 6,000 related to taxable emplyee share incentive schemes. What happened to all the ones advising of simple incorporations? Consultation continues.
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Accountancy
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31 Aug 05
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ONLINE FILING INCENTIVE
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If you have not already deducted the £250 incentive payment from your PAYE, do so now. A link to HMRC guidance is provided to the right.
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http://www.hmrc.gov.uk/employers/s ending-paye-online04-05.htm
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11 July
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SMOKING BAN
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From 26 March 2006, smoking will be banned in enclosed places in Scotland, and employers will have to display approved no smoking signs.
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www.clearingtheairsc otland.com
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30 June
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ONE LESS THING TO WORRY ABOUT
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If you were losing sleep over the size of the boxes in the electronic P14, you will be pleased to know the 2005/06 form can show earnings up to £999,999,999.99. Phew.
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Accountancy
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30 June
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ELECTRONIC PAYMENTS
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If you make e-payments, the due date is now the 22nd of the month, despite what some HMRC booklets say.
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Accountancy
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30 June
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THAT SUMS IT UP
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HMRC have updated the sick pay calculator on their website, but add the warning that they cannot be held responsible for errors.
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www.hmrc.gov.uk/calcs/ssp.htm
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30 Apr
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BE READY
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Age Partnership Group are targetting employers to get them ready for the 2006 Age Discrimination legislation. Get free information on age issues by calling 0845 715 2000
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The DWP’s “Be Ready” newsletter and http://www.agepositive.gov.uk/
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7 Apr
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PENSIONS PROTECTION FUND WEBSITE
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The pensions protection fund website is live, if still incomplete
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http://www.pensionprotecti onfund.gov.uk/
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6 Apr
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NEW CONSULTATION RIGHTS
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Employers with more than 150 staff are now required to consult on a regular basis where 10% of the employees request it. The provisions will apply to smaller organisations in future years.
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http://www.dti.gov.uk/er/consultati on/proposal.htm
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6 Apr
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ONLINE FILING
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Just as we need it most, the online mailbox is closed. Following the problems with online filing of Income Tax Returns, it is hardly surprising that online filing of PAYE returns has descended into chaos. “We are sorry we haven’t told you sooner” they bleat. Its OK. We already know.
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http://www.inlandrevenue.gov.uk/news/secure-mailbox.htm
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16 Mar 05
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BUDGET CHEER
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Little budget cheer for employers, but some small consolation in that the payment of Working Tax Credits by employers is to be phased out by April 2006.
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http://www.hm-treasury.gov.uk/budget/budg et_05/bud_bud0 5_index.cfm
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11 Feb 05
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OLDER WORKERS RIGHTS GOING TO HOUSE OF LORDS
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Older workers have been given permission to take their case to the House of Lords. The Court of Appeal has already refused them compensation as they were beyond retirement age.
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http://news.scotsman.com/latest.cfm?id=4121682
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Feb 05
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FLOOD WARNING
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INSIDER warns of “legislative hyperactivity” in the area of employment law, including amendments to TUPE regulations, the Disability Discrimination Act and in dispute resolution procedures.
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www.insider.co.uk
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2 Feb 05
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MATERNITY PAY - RIGHT HAND, LEFT HAND
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On the one hand, the government is encouraging small employers to recover the 92% of SMP they are entitled to reclaim. On the other hand, the DWP is increasing their workload by insisting that SMP is recalculated during the leave period (following the “Alabaster” ruling”). Meanwhile, the FSB calls for an easing of the burden on employers.
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http://www.personneltoday.com/Articles/20 05/02/02/27711 /Small+business es+call+for+cha nges+to+matern ity+rights.htm
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1 Feb 05
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CHANGES TO TAXATION OF COMPANY VANS
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From 6 April 2005, the employee benefit in kind charge (£500, or £350 for vans over 4 years old) ceased PROVIDED the van is used mainly for business use and that private use other than travel to work is insignificant.
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http://www.inlandrevenue.gov.uk/vans/
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12 Jan 05
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FILING BY INTERNET
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The Institute of Payroll and Pensions Management is reporting that many employers can’t be bothered with online filing, and are outsourcing their payroll and P35 instead. (But CAs like us have problems getting the Inland Revenue to accept our clients onto their list of our clients, so don’t leave it too late to contact us!)
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http://www.ippm.org/
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4 Jan 05
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PAYROLL COMPARISON WEBSITE
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Incomes Data Services, the pay analysts, together with the TUC, has launched www.paywizard.org, a database which will allow workers to log on to see what they could be earning.
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http://www.telegraph.co.uk
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Oct 04
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NEW DISCIPLINARY AND GRIEVANCE PROCEDURES
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A new code, issued under the Trade Union and Labour Relations (Consolidation) Act 1992, comes into force on 1 October. Failure to follow it is not automatically wrong, but it gives guidance on best practice. See www.acas.org.uk for further details. The link to the right is to a PDF copy of the code itself.
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Code of Practice
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Sep-04
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ONLINE FILING: HOW BIG IS YOUR WORKFORCE?
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The “snapshot” of employee numbers to initially determine if you are small, medium or large - and therefore whether you are entitled to PAYE filing and VAT-free incentives - is to be taken on 23/24 October. Make sure your P45s are filed as soon as possible to minimise the numbers at that date.
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http://www.inlandrevenue.gov.uk/employers/ onlineguide.htm
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Sep-04
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INCREASES TO NATIONAL MINIMUM WAGES
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The national minimum wage is increased from 1 October 2004. The main rate (for those aged 22 and above) is to be £4.85 an hour (increased from £4.50). The development rate (for 18-21 year olds and trainees) is to be £4.10 an hour (increased from £3.80).
A national minimum wage of £3.00 per hour is introduced from 1 October 2004 for 16 year olds (who are no longer of “compulsory school age”) and 17 year olds.
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http://www.inlandrevenue.gov.uk/nmw/nmw_ abou.htm
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Jul04
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FIRMS FEAR JOB LOSSES FROM EU TEMPING LAW
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Companies are increasingly concerned that implementation of the draft directive could cause "irreparable damage" to the UK temping market
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CBI
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Jul-04
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ELECTRONIC FILING
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Cessation returns have to be filed on paper until April 2005; there will be no electronic filing bonus
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Accountancy
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Jul-04
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NATIONAL MINIMUM WAGES
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From 1 October 2004 the new National Minimum pay rates are £4.85 (from age 22) £4.10 (from 18-21) and £3 (aged 16-17 years)
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http://www.dti.gov.uk/er/nmw/
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Jun-04
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WHAT'S THE DIFFERENCE BETWEEN A HEDGEHOG AND A STRAWBERRY?
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None at all. At least according to the Inland Revenue. Income from picking either is taxable!
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CA Magazine
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Jun-04
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TAKE YOUR HOLIDAYS!
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Encourage employees to take holidays; paying them instead may not comply with Working Time Regulations
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CA Magazine
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May-04
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NEW P11Ds
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The 2003/04 P11D form has extra boxes for the dates free fuel was available
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Accountancy
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May-04
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WHEN IS A CAR A VAN?
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A new regime will be along in 2007. Until then, the HM Customs rules are used. A payload of over 1 tonne means it is a van, but watch hard tops on double cab pick-ups.
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Accountancy
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May-04
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PAYE DEADLINE
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There will be no days of grace for the P35 this year; submission deadline is 19 May. The P11D deadline is 6 May with penalties from 19 July)
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Accountancy
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18 May 04
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UPDATE TAX CODES
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Don’t forget to update your employees tax codes
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Inland Revenue
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