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Draft FB 2016 regulations

The following are being consulted on:

  • until 8 January 2016: amending legislation identifying the lump sum payments made to individuals under the pension flexibility rules which an employer is required to report to HMRC under PAYE RTI see;
  • until 3 February 2016: NICs disregard for trivial benefits in kind (for low-value non-cash vouchers provided by an employer) from 6 April 2016 see;
  • until 3 February 2016: tax exemption for low-value trivial benefits in kind provided by an employer to a former employee through an employer-financed retirement benefits scheme (EFRBS) see;
  • until 22 January 2016: a draft order to simplify the construction industry scheme (CIS) compliance test as one of three tests that subcontractors must satisfy to be registered to receive payments gross under CIS see; and
  • ...

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