Pensions for seasonal temporary staff
HMRC has warned employers who take on extra staff over the summer to check if the workers are eligible for automatic enrolment into a workplace pension. Employers who fail to comply with their obligations may receive a warning notice with a deadline to comply. HMRC has also reminded employers that if they have staff who they know will be working for them for less than three months, they can use postponement to delay assessing those employees.
HMRC survey on alcohol duty service
HMRC is asking for views on its communications about the new alcohol duty approvals, returns and payments digital service, which is due to launch in 2025. HMRC says that completing the survey will take less than five minutes, and that HMRC will use the feedback to improve the quality and relevance of the information it provides in future.
International tax round-up
CFE Tax Advisers Europe (CFE) has published a summary of its top five tax developments for the period to 22 July 2024. This includes an update on the work undertaken to establish the European Union’s position ahead of efforts to negotiate the terms of reference for the ‘zero-draft’ for a United Nations framework convention on international tax cooperation. CFE has also published an opinion statement concerning the directive on administrative cooperation in the field of taxation in the European Union.
Reform of local tax system in Wales
The Senedd has passed the Local Government Finance (Wales) Bill. The bill makes a number of changes to non-domestic (business) rates and to council tax, including with regard to the valuation of properties. For business rates, the values of non-domestic properties will be updated every three years, and for council tax there will be a five-yearly cycle of property revaluations from April 2028 onwards. The bill will become law once it receives Royal Assent.
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