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 www.bit.ly/1Nn019F;
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 www.bit.ly/1UvU24M;
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 http://bit.ly/1UvU24M;
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 www.bit.ly/1TOducd; and

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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 www.bit.ly/1Nn019F;
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 www.bit.ly/1UvU24M;
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 http://bit.ly/1UvU24M;
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 www.bit.ly/1TOducd; and