In addition to a new digital filing option and the removal of the requirement to prior agree items to be included in a PAYE Settlement Agreement (PSA), HMRC has proposed narrowing the scope of PSAs by removing the ‘minor’ category and, potentially, to also bring the filing date forward to 6 July. CIOT and ATT both responded to this consultation.
The government proposes changes to the IR35 rules for public sector workers. The ATT and CIOT have responded, raising concerns about the burdens the proposed policy would place on engagers, workers and the latter’s PSCs.
LITRG and the ATT have responded to a government consultation on how to implement Help to Save. This scheme is intended to help eligible claimants of working tax credit or universal credit start to save, by offering a 50% government bonus on savings of up to £50 a month over four years.