Introduction to Newsletter 30.09.09

The High Court decision this past week in what is commonly called the Heyday case has hit the headlines. All of the original parties to this case, which tackles the issue of whether the UK’s “designated retirement age” of 65 discriminates against people who want to work longer, have changed their names, and the claimant in the case is now the charity Age UK. There are entrenched views on the issue but, having read the High Court judge’s ruling in detail, it is difficult to relate his decision with the public statements of the interested parties. Is it a disaster for those pressing to have a fixed retirement age scrapped? Far from it – the judge clearly agreed with their arguments. Is it a victory for common sense? Not for long, if the Government, in its review of the legislation next year, heeds the judge’s analysis.

Continue reading


A Protocol to the Double Taxation Convention between the UK and Malaysia was signed in London on 22 September 2009. The Protocol updates the exchange of information Article of the existing Agreement to bring it into line with current OECD standard and practice. The Protocol will enter into force once both countries have completed their legislative procedures and will take effect from the calendar year.

Continue reading


On 25 September, the High Court gave its judgement in the long-running Age Concern case, which challenges the setting of age 65 as the designated retirement age (DRA) in the Employment Equality (Age) Regulations 2006. In July 2007, the charity Age Concern challenged the legality of the legislation, claiming that it allows employers to discriminate against employees reaching age 65.

Continue reading


Following on from the announcement on 15 September that additional paternity leave and pay will be introduced from April 2011, the Department for Business, Innovation and Skills (BIS) has published the third consultation document on the subject, this time providing information on the detail of the policy, supported by draft Regulations and a detailed Partial Impact Assessment.

Continue reading


Pension Schemes - DWP’s Pension Service website closes

The latest website tohave its guidance moved to the central Directgov and Business Link websites is DWP’s Pension Service website.

Continue reading


Data Provisioning Service - New PAYE desktop viewer available from October

HMRC’s Data Provisioning Service (DPS) is the means by which HMRC sends PAYE notices and reminders to employers and agents online. Employers and agents can log in to the PAYE for Employers services on HMRC’s website and read and download tax code notices, student loan notices and other employer notices. Some developers have also built the facilities into their computerised payroll systems.

Continue reading


National Insurance and PAYE Service - HMRC reviews the system upgrades

In the September 2009 issue of Notes for Payroll Software Developers, HMRC provides an overview of the major upgrades that have been made to its PAYE processing systems.

Continue reading


Employer CD-ROM - Enhancements planned to support in-year form filing

The current Employer CD-ROM provides calculator and year-end filing facilities aimed at small employers with fewer than ten employees. Employers who use the CD-ROM and its employee database are able to calculate tax, NICs and student loan deductions, store the information and complete and file P14 Summaries and the P35 Employer Annual Return online, in order to meet the statutory requirements.

Continue reading


The Northern Ireland Executive announced on 21 September that a “cycle to work” salary sacrifice scheme is being introduced by the Department for Regional Development. The scheme takes advantage of the tax and NICs relief on the loan to staff of cycles for commuting journeys. It is already running in many Northern Ireland public and private sector organisations but is the first of its kind for the civil service in Northern Ireland. If the pilot scheme is successful, the benefits will be rolled-out across the entire civil service in 2010.

Continue reading


The Labour Court has made a new Employment Regulations Order (ERO) fixing the statutory minimum rates of pay and statutory conditions of employment for workers in the scope of the Retail Grocery & Allied Trades Joint Labour Committee (JLC).

Continue reading