Asked by: Lord Brooke of Alverthorpe (Labour - Life peer)
Question to the HM Treasury:
To ask Her Majesty’s Government what assessment they have made of whether all those employers that currently hold a P11D dispensation containing tax-free bespoke flat scale rate payments are aware that they must obtain an approval notice from HMRC in order that they may continue to pay such rates free of tax and national insurance contributions after 6 April.
Answered by Lord O'Neill of Gatley
HM Revenue and Customs’ (HMRC) assessment is that there will be sufficient resources to deal with employers’ applications for bespoke scale rate approval notices which are made in good time ahead of the end of the 2015-16 tax year.
HMRC also believes that there will be sufficient available resources to answer queries that employers may have regarding the application process of the application of tax and national insurance contributions (NICs) where a notice is not granted.
The applications for bespoke scale rate approval notices will be made using an interactive online form which, once completed, the employer will print and post to HMRC for processing. This application form is now live and employers may find it by going to www.gov.uk and searching for ‘bespoke scale rates’.
HMRC has published guidance on the GOV.UK website to help employers understand the new rules for reimbursing business expenses to employees, including bespoke scale rates and industry agreed scale rates. Messages about the change have also been included in HMRC’s regular ‘Employer Bulletin’ publication.
HMRC are planning further communications to remind employers about the change over the coming weeks.
HMRC always takes into account all relevant factors when dealing with employers who have made a mistake in complying with their PAYE and NICs obligations, and will help employers to move to the correct position where an error is discovered.
Asked by: Lord Brooke of Alverthorpe (Labour - Life peer)
Question to the HM Treasury:
To ask Her Majesty’s Government what publicity they have put in place to notify employers of the change in legislation to require approval notices for any bespoke flat scale rate payments to be paid tax free after 6 April, including for those employers that wish to use industry agreed rates such as the Road Haulage Association rates.
Answered by Lord O'Neill of Gatley
HM Revenue and Customs’ (HMRC) assessment is that there will be sufficient resources to deal with employers’ applications for bespoke scale rate approval notices which are made in good time ahead of the end of the 2015-16 tax year.
HMRC also believes that there will be sufficient available resources to answer queries that employers may have regarding the application process of the application of tax and national insurance contributions (NICs) where a notice is not granted.
The applications for bespoke scale rate approval notices will be made using an interactive online form which, once completed, the employer will print and post to HMRC for processing. This application form is now live and employers may find it by going to www.gov.uk and searching for ‘bespoke scale rates’.
HMRC has published guidance on the GOV.UK website to help employers understand the new rules for reimbursing business expenses to employees, including bespoke scale rates and industry agreed scale rates. Messages about the change have also been included in HMRC’s regular ‘Employer Bulletin’ publication.
HMRC are planning further communications to remind employers about the change over the coming weeks.
HMRC always takes into account all relevant factors when dealing with employers who have made a mistake in complying with their PAYE and NICs obligations, and will help employers to move to the correct position where an error is discovered.
Asked by: Lord Brooke of Alverthorpe (Labour - Life peer)
Question to the HM Treasury:
To ask Her Majesty’s Government when HMRC will have available the online application system for obtaining bespoke flat scale rate approval notices.
Answered by Lord O'Neill of Gatley
HM Revenue and Customs’ (HMRC) assessment is that there will be sufficient resources to deal with employers’ applications for bespoke scale rate approval notices which are made in good time ahead of the end of the 2015-16 tax year.
HMRC also believes that there will be sufficient available resources to answer queries that employers may have regarding the application process of the application of tax and national insurance contributions (NICs) where a notice is not granted.
The applications for bespoke scale rate approval notices will be made using an interactive online form which, once completed, the employer will print and post to HMRC for processing. This application form is now live and employers may find it by going to www.gov.uk and searching for ‘bespoke scale rates’.
HMRC has published guidance on the GOV.UK website to help employers understand the new rules for reimbursing business expenses to employees, including bespoke scale rates and industry agreed scale rates. Messages about the change have also been included in HMRC’s regular ‘Employer Bulletin’ publication.
HMRC are planning further communications to remind employers about the change over the coming weeks.
HMRC always takes into account all relevant factors when dealing with employers who have made a mistake in complying with their PAYE and NICs obligations, and will help employers to move to the correct position where an error is discovered.
Asked by: Lord Brooke of Alverthorpe (Labour - Life peer)
Question to the HM Treasury:
To ask Her Majesty’s Government whether there are sufficient resources in HMRC to deal with employers' applications for a flat scale rate approval notice before the end of 2015–16.
Answered by Lord O'Neill of Gatley
HM Revenue and Customs’ (HMRC) assessment is that there will be sufficient resources to deal with employers’ applications for bespoke scale rate approval notices which are made in good time ahead of the end of the 2015-16 tax year.
HMRC also believes that there will be sufficient available resources to answer queries that employers may have regarding the application process of the application of tax and national insurance contributions (NICs) where a notice is not granted.
The applications for bespoke scale rate approval notices will be made using an interactive online form which, once completed, the employer will print and post to HMRC for processing. This application form is now live and employers may find it by going to www.gov.uk and searching for ‘bespoke scale rates’.
HMRC has published guidance on the GOV.UK website to help employers understand the new rules for reimbursing business expenses to employees, including bespoke scale rates and industry agreed scale rates. Messages about the change have also been included in HMRC’s regular ‘Employer Bulletin’ publication.
HMRC are planning further communications to remind employers about the change over the coming weeks.
HMRC always takes into account all relevant factors when dealing with employers who have made a mistake in complying with their PAYE and NICs obligations, and will help employers to move to the correct position where an error is discovered.
Asked by: Lord Brooke of Alverthorpe (Labour - Life peer)
Question to the HM Treasury:
To ask Her Majesty’s Government whether HMRC officers will take into consideration the need for employers to familiarise themselves with the new approval notice system, particularly in the first year, and will apply a light touch approach to compliance.
Answered by Lord O'Neill of Gatley
HM Revenue and Customs’ (HMRC) assessment is that there will be sufficient resources to deal with employers’ applications for bespoke scale rate approval notices which are made in good time ahead of the end of the 2015-16 tax year.
HMRC also believes that there will be sufficient available resources to answer queries that employers may have regarding the application process of the application of tax and national insurance contributions (NICs) where a notice is not granted.
The applications for bespoke scale rate approval notices will be made using an interactive online form which, once completed, the employer will print and post to HMRC for processing. This application form is now live and employers may find it by going to www.gov.uk and searching for ‘bespoke scale rates’.
HMRC has published guidance on the GOV.UK website to help employers understand the new rules for reimbursing business expenses to employees, including bespoke scale rates and industry agreed scale rates. Messages about the change have also been included in HMRC’s regular ‘Employer Bulletin’ publication.
HMRC are planning further communications to remind employers about the change over the coming weeks.
HMRC always takes into account all relevant factors when dealing with employers who have made a mistake in complying with their PAYE and NICs obligations, and will help employers to move to the correct position where an error is discovered.
Asked by: Lord Brooke of Alverthorpe (Labour - Life peer)
Question to the HM Treasury:
To ask Her Majesty’s Government what assessment they have made of whether HMRC helplines are sufficiently resourced to deal with both employers and employees who may have queries regarding the new bespoke flat scale rate approval notices or the application of tax and national insurance contributions where a notice is not obtained.
Answered by Lord O'Neill of Gatley
HM Revenue and Customs’ (HMRC) assessment is that there will be sufficient resources to deal with employers’ applications for bespoke scale rate approval notices which are made in good time ahead of the end of the 2015-16 tax year.
HMRC also believes that there will be sufficient available resources to answer queries that employers may have regarding the application process of the application of tax and national insurance contributions (NICs) where a notice is not granted.
The applications for bespoke scale rate approval notices will be made using an interactive online form which, once completed, the employer will print and post to HMRC for processing. This application form is now live and employers may find it by going to www.gov.uk and searching for ‘bespoke scale rates’.
HMRC has published guidance on the GOV.UK website to help employers understand the new rules for reimbursing business expenses to employees, including bespoke scale rates and industry agreed scale rates. Messages about the change have also been included in HMRC’s regular ‘Employer Bulletin’ publication.
HMRC are planning further communications to remind employers about the change over the coming weeks.
HMRC always takes into account all relevant factors when dealing with employers who have made a mistake in complying with their PAYE and NICs obligations, and will help employers to move to the correct position where an error is discovered.
Asked by: Lord Brooke of Alverthorpe (Labour - Life peer)
Question to the HM Treasury:
To ask Her Majesty’s Government why their health impact assessments relating to reducing and freezing alcohol duties do not refer to consultations with Public Health England and NHS England.
Answered by Lord O'Neill of Gatley
Treasury Ministers and officials discuss a variety of issues with a range of stakeholder throughout the year, including in the run up to Budget.
The Government published its assessment of the impacts of the alcohol duty change in the Tax Information and Impact Notes published alongside the March 2015 Budget document. This information is available on the gov.uk website.
Asked by: Lord Brooke of Alverthorpe (Labour - Life peer)
Question to the HM Treasury:
To ask Her Majesty’s Government whether they will publish a health impact assessment of the reductions in, and freezes to, alcohol duties announced in the last Budget.
Answered by Lord O'Neill of Gatley
The Government published its assessment of the impacts of the alcohol duty change in the Tax Information and Impact Notes published alongside the March 2015 Budget document. Budget documentation is available in the Printed Paper Office.
Asked by: Lord Brooke of Alverthorpe (Labour - Life peer)
Question to the HM Treasury:
To ask Her Majesty’s Government how HM Revenue and Customs classify powdered alcohol for tax purposes.
Answered by Lord Deighton
HMRC classifies powdered alcohol as being liable to excise duty, chargeable at the equivalent rate to spirits drinks.
This reflects a ruling by the European Commission in 2005 which concluded that there are no grounds for exempting alcohol powder products from excise duty under Article 27 of Directive 92/83/EEC’ (the ‘alcohol structures directive’).