FA 2019: employment

Susan Ball

While there were several changes covering employment taxes two areas are becoming more prominent:

changes to the conditions of HMRC scale rate payments; and
changes to the optional remuneration arrangements (OpRA) rules on company car versus cash allowances.

Scale rate payments

If you cast your mind back to FA 2015 it is clear that many employers appreciated neither the problems that would arise from the removal of dispensation agreements nor the requirement for the employer to check under the new legislation if tax relief was available or alternatively report the relevant amounts to HMRC from April 2016.

Many employers have been confused as to why this legislation required that they needed to obtain receipts in all cases even if they wanted to pay the HMRC benchmark rates. In addition those that obtained an approval notice for a bespoke rate could not understand why they still needed an onerous checking system...

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