Author: admin

Due to high demand for our Agile Working Seminar being held on Wednesday 28 April 2021, PSTAX is delighted to announce that it will be holding a second Seminar via Microsoft Teams on Tuesday 11 May 2021 to help public bodies looking at introducing new ways of working post Pandemic. Once again, we will have a guest speaker who will share their experiences, this time from an Emergency Services viewpoint. Reserve your place by emailing bookings@pstax.co.uk.

With many staff successfully working from home for the past year, many public bodies are seeking to implement agile working arrangements, with more employees being home-based all or part of the time. We have had many clients approach us for advice on the tax and National Insurance Contributions (NIC) implications of the various alternatives to returning to the office full time.

The Office for National Statistics has advised in its bulletin released 1 April 2021 that an estimated 31% of the UK workforce worked exclusively from home in the week ending 28 March 2021. With budgets restricted and a trend towards reducing property holdings, public sector organisations will see this as an opportunity to reduce costs and speed up plans for hot-desking, hubs, and homeworking. There will be pressure to review changes to employees’ working arrangements as the current lockdown lifts and the Government’s advice to work from home relaxes.

Considering these very significant developments, the Seminar will identify the many areas that need to be carefully thought through to implement a successful agile working policy.

The Seminar will deal with not only the tax and NIC implications of introducing agile working, but also the organisational issues that will need to be addressed. In view of this, we are very pleased to announce that Matt Bridges, from Kent Police, will be joining us to give his organisation’s experience on the transition to an agile workforce.

Kent Police took the decision to change to a more flexible, modern working environment before the pandemic and this has involved changing the working practices of over 1,000 employees throughout Kent. The force’s formational programme includes a move away from the previous Headquarters site, a transition to home-based working, and smarter more flexible working opportunities for large numbers of staff. Exciting new technology is being deployed allowing staff to choose where and when they work whilst maintaining close contact with colleagues. Kent Police have already had to address many of the issues that will be discussed in the Seminar and Matt’s experiences will be of immense interest to those just starting on the journey to an agile workforce.

The Seminar will include sessions covering the following:
  • Kent Police’s journey to agile working from an organisational perspective
    Our guest speaker, Matt Bridges, will provide an insight into how Kent Police is changing working practices to achieve an agile workforce that meets operational needs, while optimising the effectiveness of their streamlined property holding.
  • Understanding the permanent workplace
    We will consider whether home can be a permanent workplace for tax/NIC purposes and what the implications are if it is or is not. We will also look at whether other locations qualify as permanent or temporary workplaces under agile working arrangements. In considering these issues, we will set out the tax/NIC implications in respect of issues such as travel, subsistence and redeployment.
  • Encouraging and supporting homeworking
    In this session we will consider how you can achieve an agile workforce and keep employees invested. We will explore the employer’s options in providing employees with the tools needed to work from home and how to assist with the additional costs to the employee of homeworking in a tax/NIC-efficient way.
  • Unintended consequences of working from home
    We will provide an overview of the side effects that agile working can cause if not addressed when planning changes to working arrangements. By way of example, this includes issues that arise in respect of employees moving abroad, Cycle to Work schemes, vans and vehicle use.

The Seminar will be of interest to those organisations that have already started to move towards an agile workforce and those that may be considering doing so. Given the anticipated demand, we recommend early booking to guarantee your delegate place(s). Please note that we are still taking bookings for the first event on 28 April.

The on-line Seminar is to be held on Tuesday 11 May 2021 and will start promptly at 10.00am. We aim to finish the seminar at 1.00pm.

The cost of a seminar place is £180 plus VAT per delegate. Organisations booking three or more places at the seminar will receive a 10% discount.

You can book by sending an email to bookings@pstax.co.uk.

When making a booking, please provide a PO number. If you book and subsequently find that you cannot attend, please email bookings@pstax.co.uk


Nov
26

Tax free Childcare scheme- start date delayed

The Government has announced that the start date for its new Tax-Free Childcare scheme, which was due to come into effect in October 2015, is to be delayed by more than a year until early 2017. There had been a legal challenge in the Supreme Court by childcare voucher companies regarding who should operate the […]

By admin | Tax News
DETAIL
Nov
25

Summer Budget 2015- Employment Tax Issues

The Chancellor’s Budget on 8th July 2015 included the following measures/announcements in respect of Employment Taxation, which   will be of relevance to local authority employers and employees: Councillors’ Travel Expenses The date for the statutory exemption from Tax and National Insurance   for councillors’ home to work travel mileage expenses paid by their local   […]

By admin | Tax News
DETAIL
Nov
24

Councillors’ Travel Expenses – Statutory Exemption Delayed

In a Ministerial Statement issued on 24th March 2015, it was announced that the proposed Tax and National Insurance exemption for councillors’ travelling expenses, which was due to come into effect on 6th April 2015, has been deferred to a later date (as yet unspecified).  The Statement advises that the changes “have been deferred as […]

By admin | Tax News
DETAIL
Nov
23

Nick Burrows Joins PSTAX

LAVAT is pleased to announce the appointment of Nick Burrows as VAT Director. Nick has been working in VAT for over 20 years and has specialised in Public Sector VAT since 1994. He has, in particular, advised local, police and fire authorities, NHS bodies, NDPBs, government departments and agencies and third sector bodies. Nick has […]

By admin | Tax News
DETAIL
Nov
22

Employment Tribunal Ruling on Overtime and Holiday Pay

As you may have seen widely reported in the media, a crucial recent legal judgment means that employers may need to make changes to the way they calculate holiday pay for employees working overtime. In the case of Bear Scotland and others v Fulton and others the Employment Appeal Tribunal (EAT) ruled that that the […]

By admin | Tax News
DETAIL
Nov
21

Off Street Car Parking Update- Can we consider it ‘parked’?

The seemingly basic question of whether or not local authorities should be entitled to treat their off street car parking charges as outside the scope of VAT was first posed to H M Customs and Excise (as it was) almost 14 years ago and, following formal legal action fronted by four local authorities (Isle of […]

By admin | Tax News
DETAIL
Nov
20

Councillors’ Travel Expenses – Update

Following our recent e-alert, we have received a large number of enquiries from local authorities regarding the tax and National Insurance position in respect of councillors’ home to work travelling expenses and have undertaken several reviews to help councils understand their level of risk. It seems that HMRC is continuing to maintain its interest on […]

By admin | Tax News
DETAIL
Nov
18

Update – Councillors’ Travelling Expenses to be Exempted from Tax/NIC

On 22nd July 2014 HM Treasury issued a ministerial statement advising that legislation will be introduced to provide for a specific exemption from tax and National Insurance Contributions in relation to travelling expenses for Councillors, including travelling between home and the Council offices. This has been a contentious issue for some time now and the […]

By admin | Tax News
DETAIL