HMRC has published an initial
equality impact assessment of the changes to the NICs treatment of
termination payments and sporting testimonials introduced in April 2020. The
impact assessment notes that employers are particularly affected by the
changes, being required to pay Class 1A NICs on the part of termination
payments and sporting testimonial payments that exceeds the relevant
thresholds, with implications also for sporting testimonial committees,
software providers and agents and employees.
The assessment considers the impacts on all the Equality Act
2010 protected characteristics, highlighting the following—
– HMRC systems can
present accessibility issues, particularly for people who use screen readers to
access digital content. Mitigations include making sure guidance and forms are
available in alternative formats and maintaining paper filing options for some
digital reporting processes, and making additional support available for those
who need it.
– Similar
mitigations have been identified for users where accessibility could be restricted
for people in different age groups, including the option to appoint someone
else to deal with self-assessment transactions on their behalf.
– Paper filing and
digital options available outside of HMRC’s core business hours will help to
address potential barriers for members of different religious groups.
HMRC has published an initial
equality impact assessment of the changes to the NICs treatment of
termination payments and sporting testimonials introduced in April 2020. The
impact assessment notes that employers are particularly affected by the
changes, being required to pay Class 1A NICs on the part of termination
payments and sporting testimonial payments that exceeds the relevant
thresholds, with implications also for sporting testimonial committees,
software providers and agents and employees.
The assessment considers the impacts on all the Equality Act
2010 protected characteristics, highlighting the following—
– HMRC systems can
present accessibility issues, particularly for people who use screen readers to
access digital content. Mitigations include making sure guidance and forms are
available in alternative formats and maintaining paper filing options for some
digital reporting processes, and making additional support available for those
who need it.
– Similar
mitigations have been identified for users where accessibility could be restricted
for people in different age groups, including the option to appoint someone
else to deal with self-assessment transactions on their behalf.
– Paper filing and
digital options available outside of HMRC’s core business hours will help to
address potential barriers for members of different religious groups.
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