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September 2021
DIPLOMA IN TAXATION
Course overview. The Diploma in Taxation is designed to provide finance and business professionals with an understanding of tax compliance and related accounting for tax issues.LEGISLATION
Part 42, Chapter 4 Taxes Consolidation Act 1997 Schedule 1, Finance Act 2017 Income Tax (Employment) Regulations 2018 Universal Social Charge Regulations 2018 CHARTERED ACCOUNTANTS IRELAND Chartered Accountants Ireland is a membership body representing 26,000 influential members throughout the globe. Our role is to educate, represent and support our members. Our members work in senior positions in practice and industry. 2021 EXTENDED PAY AND FILE DEADLINE FOR ROS CUSTOMERS The 2021 extended ROS return filing and payment date for self-assessment income tax and capital acquisitions tax is Wednesday, 17 November 2021.. Revenue confirmed that the due date of 31 October 2021 is extended to Wednesday, 17 November 2021 for taxpayers who file their 2020 Form 11 and make the appropriate payment through ROS for Preliminary tax for 2021 along with the income tax ADMISSION TO ASSOCIATE MEMBERSHIP Admission to Membership . The next two closing dates for receipt of applications for admission to membership this year are: 9 June 2021* 7September 2021
DIPLOMA IN TAXATION
Course overview. The Diploma in Taxation is designed to provide finance and business professionals with an understanding of tax compliance and related accounting for tax issues.LEGISLATION
Part 42, Chapter 4 Taxes Consolidation Act 1997 Schedule 1, Finance Act 2017 Income Tax (Employment) Regulations 2018 Universal Social Charge Regulations 2018 COVID-19 SUPPORT SCHEMES A new template for the CJRS, upcoming deadlines, news about SEISS grant 5 and the final VAT deferral deadline feature this week. The CJRS. The deadline to submit CJRS claims for periods in May 2021 is next Monday 14 June 2021, unless reasonable excuse is available for late submission.Amendments to May 2021 CJRS claims must be made by Monday 28 June 2021. ADDITIONAL COVID-19 RELATED SUPPORTS FOR BUSINESSES, 8 Last week, the Government published the Economic Recovery Plan (ERP), setting out a new phase of supports as economic activity resumes and people get back to work. E-ASSESSMENT INFORMATION PAGE Welcome to Chartered Accountants Ireland. We welcome you as a student of the Institute and wish you success in your studies. The following provides comprehensive details of what you’ll need to know for the upcoming academic year 2020/21, with a special focus on the new online mode of education delivery.TRAINING VACANCIES
Due to our unique working relationship with Ireland's top employers, we have a freely available list of training vacancies positions. This is a list of firms and companies with open Chartered Accountancytrainee positions.
FIVE THINGS YOU NEED TO KNOW ABOUT TAX, 11 JUNE 2021 In Irish tax developments, Revenue reminds online shoppers of new VAT rules for goods arriving in Ireland from non-EU countries and how this might bring additional charges. IS THERE ANY PLACE FOR HUMOUR AT WORK The experience of working remotely, of having our contact with colleagues and customers mediated through technology, has highlighted the need to think about the positive role humour can play in closing the gap between people, in creating a feeling of togetherness and inclusion, where people can bring their whole selves to work. DIPLOMA IN EXCELLENCE IN FINANCIAL REPORTING Entry requirements. This programme has been designed to meet the needs of finance professionals and is open to: Qualified accountants, including members of Chartered Accountants Ireland and other recognised professional bodies, holders of a degree at Level 8 on the National Framework of Qualifications (NFQ) or equivalent qualification and applicants with relevant experience in finance CHARITIES IN IRELAND 2021 In response to requests from charities and their lead bodies, Benefacts produced a special report on Irish charities last May. Patricia Quinn explains the findings. TAKING CARE OF BUSINESS Wai Teng Leong Director of Finance – Financial Reporting, Tax & Treasury, Moy Park 2020 had been a truly unprecedented year, and no one anticipated the way the pandemic would change our lives and theway we work.
APPLY AND JOIN CHARTERED ACCOUNTANTS There is a facility for students to take our CA Proficiency 1 examinations under the "external candidate" route. This allows students to present for all or any combination of subjects in our CAP 1 examination without having completed the relevant course programme. CHARTERED ACCOUNTANTS IRELAND Chartered Accountants Ireland is a membership body representing 26,000 influential members throughout the globe. Our role is to educate, represent and support our members. Our members work in senior positions in practice and industry. 2021 EXTENDED PAY AND FILE DEADLINE FOR ROS CUSTOMERS 2021 extended pay and file deadline for ROS customers. May 04, 2021. The 2021 extended ROS return filing and payment date for self-assessment income tax and capital acquisitions tax is Wednesday, 17 November 2021. Revenue confirmed that the due date of 31 October 2021 is extended to Wednesday, 17 November 2021 for taxpayers who filetheir 2020
ADMISSION TO ASSOCIATE MEMBERSHIP During the current Covid-19 situation, we are only accepting applications by email, with electronic signatures. Once you are eligible to apply, you will be emailed about procedures for applying in this way. For admission to membership queries contact admissions@charteredaccountants.ie - 01 637 7261. E-ASSESSMENT INFORMATION PAGE Welcome to Chartered Accountants Ireland. We welcome you as a student of the Institute and wish you success in your studies. The following provides comprehensive details of what you’ll need to know for the upcoming academic year 2020/21, with a special focus on the new online mode of education delivery.DIPLOMA IN TAXATION
Course overview. The Diploma in Taxation is designed to provide finance and business professionals with an understanding of tax compliance and related accounting for tax issues.LEGISLATION
Recruitment to and transferring of training contract. Interview preparation and advice. The rewards on qualification. Tailoring your CV for each application. Securing a trainee Chartered Accountant role. Support & services. Becoming a student FAQs. Who to contact for employers. Register for a school visit. DIPLOMA IN EXCELLENCE IN FINANCIAL REPORTING Course overview. This specially-developed fully-online programme meets the needs of professionals who work in financial reporting and will fast-track your journey as a future finance leader. The Diploma in Excellence in Financial Reporting replaces the financial reporting programmes previously offered by Chartered Accountants Ireland.YouTube.
CHANGES TO THREE STATEMENTS OF INSOLVENCY PRACTICE (SIPS Feb 22, 2021. Following a Joint Insolvency Committee consultation changes are being made to three Statements of Insolvency Practice. The changes will take effect from the 1st April 2021. The updated SIPs are: SIP 3.2 Company Voluntary Arrangements. SIP 7 Presentation of financial information in insolvency proceedings. NO 39 OF 1997, SECTION 76A, COMPUTATION OF PROFITS OR 76A Computation of profits or gains of a company – accounting standards. (1) For the purposes of Case I or II of Schedule D the profits or gains of a trade or profession carried on by a company shall be computed in accordance with generally accepted accounting practice subject to any adjustment required or authorised by law in computing such profits or gains for those purposes. NO 39 OF 1997, SECTION 21B, TAX TREATMENT OF CERTAIN 21B Tax treatment of certain dividends. (1) (a) In this section— “profits”, in relation to a company for a period, means— (i) where the profit and loss account, or income statement, of the company for that period is required to be laid before the annual general meeting of the company, the amount of profits, after taxation, as shown in that profit and loss account, or that income CHARTERED ACCOUNTANTS IRELAND Chartered Accountants Ireland is a membership body representing 26,000 influential members throughout the globe. Our role is to educate, represent and support our members. Our members work in senior positions in practice and industry. 2021 EXTENDED PAY AND FILE DEADLINE FOR ROS CUSTOMERS 2021 extended pay and file deadline for ROS customers. May 04, 2021. The 2021 extended ROS return filing and payment date for self-assessment income tax and capital acquisitions tax is Wednesday, 17 November 2021. Revenue confirmed that the due date of 31 October 2021 is extended to Wednesday, 17 November 2021 for taxpayers who filetheir 2020
ADMISSION TO ASSOCIATE MEMBERSHIP During the current Covid-19 situation, we are only accepting applications by email, with electronic signatures. Once you are eligible to apply, you will be emailed about procedures for applying in this way. For admission to membership queries contact admissions@charteredaccountants.ie - 01 637 7261. E-ASSESSMENT INFORMATION PAGE Welcome to Chartered Accountants Ireland. We welcome you as a student of the Institute and wish you success in your studies. The following provides comprehensive details of what you’ll need to know for the upcoming academic year 2020/21, with a special focus on the new online mode of education delivery.DIPLOMA IN TAXATION
Course overview. The Diploma in Taxation is designed to provide finance and business professionals with an understanding of tax compliance and related accounting for tax issues.LEGISLATION
Recruitment to and transferring of training contract. Interview preparation and advice. The rewards on qualification. Tailoring your CV for each application. Securing a trainee Chartered Accountant role. Support & services. Becoming a student FAQs. Who to contact for employers. Register for a school visit. DIPLOMA IN EXCELLENCE IN FINANCIAL REPORTING Course overview. This specially-developed fully-online programme meets the needs of professionals who work in financial reporting and will fast-track your journey as a future finance leader. The Diploma in Excellence in Financial Reporting replaces the financial reporting programmes previously offered by Chartered Accountants Ireland.YouTube.
CHANGES TO THREE STATEMENTS OF INSOLVENCY PRACTICE (SIPS Feb 22, 2021. Following a Joint Insolvency Committee consultation changes are being made to three Statements of Insolvency Practice. The changes will take effect from the 1st April 2021. The updated SIPs are: SIP 3.2 Company Voluntary Arrangements. SIP 7 Presentation of financial information in insolvency proceedings. NO 39 OF 1997, SECTION 76A, COMPUTATION OF PROFITS OR 76A Computation of profits or gains of a company – accounting standards. (1) For the purposes of Case I or II of Schedule D the profits or gains of a trade or profession carried on by a company shall be computed in accordance with generally accepted accounting practice subject to any adjustment required or authorised by law in computing such profits or gains for those purposes. NO 39 OF 1997, SECTION 21B, TAX TREATMENT OF CERTAIN 21B Tax treatment of certain dividends. (1) (a) In this section— “profits”, in relation to a company for a period, means— (i) where the profit and loss account, or income statement, of the company for that period is required to be laid before the annual general meeting of the company, the amount of profits, after taxation, as shown in that profit and loss account, or that income COVID-19 SUPPORT SCHEMES A new template for the CJRS, upcoming deadlines, news about SEISS grant 5 and the final VAT deferral deadline feature this week. The CJRS. The deadline to submit CJRS claims for periods in May 2021 is next Monday 14 June 2021, unless reasonable excuse is available for late submission.Amendments to May 2021 CJRS claims must be made by Monday 28 June 2021. E-ASSESSMENT INFORMATION PAGE Welcome to Chartered Accountants Ireland. We welcome you as a student of the Institute and wish you success in your studies. The following provides comprehensive details of what you’ll need to know for the upcoming academic year 2020/21, with a special focus on the new online mode of education delivery. EXPERIENCE REQUIREMENTS The amount of experience required is dependent on educational background: It’s possible to claim credit for prior relevant experience up to a maximum of 18 months. Students seeking such recognition should submit details of their prior experience within three months of enrolling as a student. All the experience you gain isrecorded in an
CHARITIES IN IRELAND 2021 In response to requests from charities and their lead bodies, Benefacts produced a special report on Irish charities last May. Patricia Quinn explains the findings.COACH'S CORNER
Julia Rowan is Principal Consultant at Performance Matters, a leadership and team development consultancy. To send a question to Julia, email julia@performancematters.ie. TAKING CARE OF BUSINESS Wai Teng Leong Director of Finance – Financial Reporting, Tax & Treasury, Moy Park 2020 had been a truly unprecedented year, and no one anticipated the way the pandemic would change our lives and theway we work.
A ‘RATE OF RETURN’ REALITY CHECK Capital allocation and investment appraisal is a senior management team’s most fundamental responsibility, but it is easy to overstate prospective rates of return. CLUSTERS AND COLLABORATION Dawn McLaughlin knows first-hand that a problem shared is a problem halved. And that is why she is utterly convinced of the positive impact of peer-to-peer networking andENTRY ROUTES
Chartered Accountants secure their qualification through a combination of professional exams and practical accounting experience. We offer a range of training routes that provide choice and flexibility to graduates, non-graduates, Accounting Technicians and experiencedprofessionals.
FEES & PAYMENT OPTIONS Fees are payable either upfront for the year, or using our instalment option for flexible students. Under the instalment option you can pay your course fees in three interest-free instalments. CHARTERED ACCOUNTANTS IRELAND Chartered Accountants Ireland is a membership body representing 26,000 influential members throughout the globe. Our role is to educate, represent and support our members. Our members work in senior positions in practice and industry.CURRENT STUDENTS
See key dates for all courses for exams, interim assessments, etc. ABOUT US - CHARTERED ACCOUNTANTS IRELAND Chartered Accountants Ireland was established as the Institute of Chartered Accountants in Ireland by Royal Charter in 1888. Its activities and those of its members are governed by its Bye-Laws and by Rules relating to professional and ethical conduct. 2021 EXTENDED PAY AND FILE DEADLINE FOR ROS CUSTOMERS 2021 extended pay and file deadline for ROS customers. May 04, 2021. The 2021 extended ROS return filing and payment date for self-assessment income tax and capital acquisitions tax is Wednesday, 17 November 2021. Revenue confirmed that the due date of 31 October 2021 is extended to Wednesday, 17 November 2021 for taxpayers who filetheir 2020
CHECK YOUR EXEMPTIONS Check our exemptions guide to see if your course qualifies for exemptions. You can use the table below to check your exemptions from accredited institutions. Click on the degree programme for more details on the exemptions offered and the requirements for gaining them. If your course/college is not listed, please emailstudentqueries
TRAINING VACANCIES
Due to our unique working relationship with Ireland's top employers, we have a freely available list of training vacancies positions. This is a list of firms and companies with open Chartered Accountancytrainee positions.
LEGISLATION
Recruitment to and transferring of training contract. Interview preparation and advice. The rewards on qualification. Tailoring your CV for each application. Securing a trainee Chartered Accountant role. Support & services. Becoming a student FAQs. Who to contact for employers. Register for a school visit. MANAGERIAL ACCOUNTING: COSTING, DECISION-MAKING AND Weight: 1.376 kg. Dimension: 189 mm X 246 mm. --. This newly revised and updated edition of Managerial Accounting: Costing, Decision-making and Control highlights the accumulation and use of accounting information for managerial decision-making within the context of organisational strategy and control. It offers a comprehensivetreatment of
NO 39 OF 1997, SECTION 626B, EXEMPTION FROM TAX IN THE 626B Exemption from tax in the case of gains on disposals of shares. (1)(a) In this section, section 626C and Schedule 25A —. “ investor company ” and “ investee company ” have the meanings assigned by subsection (2); “ relevant territory ” means—. (i) a Member State of the European Communities, NO 39 OF 1997, SECTION 21B, TAX TREATMENT OF CERTAIN 21B Tax treatment of certain dividends. (1) (a) In this section— “profits”, in relation to a company for a period, means— (i) where the profit and loss account, or income statement, of the company for that period is required to be laid before the annual general meeting of the company, the amount of profits, after taxation, as shown in that profit and loss account, or that income CHARTERED ACCOUNTANTS IRELAND Chartered Accountants Ireland is a membership body representing 26,000 influential members throughout the globe. Our role is to educate, represent and support our members. Our members work in senior positions in practice and industry.CURRENT STUDENTS
See key dates for all courses for exams, interim assessments, etc. ABOUT US - CHARTERED ACCOUNTANTS IRELAND Chartered Accountants Ireland was established as the Institute of Chartered Accountants in Ireland by Royal Charter in 1888. Its activities and those of its members are governed by its Bye-Laws and by Rules relating to professional and ethical conduct. 2021 EXTENDED PAY AND FILE DEADLINE FOR ROS CUSTOMERS 2021 extended pay and file deadline for ROS customers. May 04, 2021. The 2021 extended ROS return filing and payment date for self-assessment income tax and capital acquisitions tax is Wednesday, 17 November 2021. Revenue confirmed that the due date of 31 October 2021 is extended to Wednesday, 17 November 2021 for taxpayers who filetheir 2020
CHECK YOUR EXEMPTIONS Check our exemptions guide to see if your course qualifies for exemptions. You can use the table below to check your exemptions from accredited institutions. Click on the degree programme for more details on the exemptions offered and the requirements for gaining them. If your course/college is not listed, please emailstudentqueries
TRAINING VACANCIES
Due to our unique working relationship with Ireland's top employers, we have a freely available list of training vacancies positions. This is a list of firms and companies with open Chartered Accountancytrainee positions.
LEGISLATION
Recruitment to and transferring of training contract. Interview preparation and advice. The rewards on qualification. Tailoring your CV for each application. Securing a trainee Chartered Accountant role. Support & services. Becoming a student FAQs. Who to contact for employers. Register for a school visit. MANAGERIAL ACCOUNTING: COSTING, DECISION-MAKING AND Weight: 1.376 kg. Dimension: 189 mm X 246 mm. --. This newly revised and updated edition of Managerial Accounting: Costing, Decision-making and Control highlights the accumulation and use of accounting information for managerial decision-making within the context of organisational strategy and control. It offers a comprehensivetreatment of
NO 39 OF 1997, SECTION 626B, EXEMPTION FROM TAX IN THE 626B Exemption from tax in the case of gains on disposals of shares. (1)(a) In this section, section 626C and Schedule 25A —. “ investor company ” and “ investee company ” have the meanings assigned by subsection (2); “ relevant territory ” means—. (i) a Member State of the European Communities, NO 39 OF 1997, SECTION 21B, TAX TREATMENT OF CERTAIN 21B Tax treatment of certain dividends. (1) (a) In this section— “profits”, in relation to a company for a period, means— (i) where the profit and loss account, or income statement, of the company for that period is required to be laid before the annual general meeting of the company, the amount of profits, after taxation, as shown in that profit and loss account, or that income ABOUT US - CHARTERED ACCOUNTANTS IRELAND Chartered Accountants Ireland was established as the Institute of Chartered Accountants in Ireland by Royal Charter in 1888. Its activities and those of its members are governed by its Bye-Laws and by Rules relating to professional and ethical conduct. COVID-19 SUPPORT SCHEMES A new template for the CJRS, upcoming deadlines, news about SEISS grant 5 and the final VAT deferral deadline feature this week. The CJRS. The deadline to submit CJRS claims for periods in May 2021 is next Monday 14 June 2021, unless reasonable excuse is available for late submission.Amendments to May 2021 CJRS claims must be made by Monday 28 June 2021. ADDITIONAL COVID-19 RELATED SUPPORTS FOR BUSINESSES, 8 Last week, the Government published the Economic Recovery Plan (ERP), setting out a new phase of supports as economic activity resumes and people get back to work.CPD REQUIREMENTS
The input-based approach. This is the traditional basis of CPD where you measure your CPD by the number of hours learning you have done. If you are adopting this approach you will need to complete 70 hours per annum of which at least 20 hours must be structured CPD; the remainder, i.e. up to 50 of the 70 hours, may be unstructured CPD. CA DIARY - HOW TO ACCESS - ..RTEREDACCOUNTANTS.IE Online tutorials . A series of short, on-line tutorials on CA Diary functionality are available for trainees and mentors. These tutorials supplement, rather than replace, the PDF documents that are available on this page; Please therefore ensure that you have read all guidance, relevant to you, before commencing any CA Diary activity/updates. VAT RETURNS HIT PRE-PANDEMIC LEVELS The Exchequer returns to end-May show a 12- month rolling Exchequer deficit of €12.2 billion. Tax revenues were €570 million higher than profiled, with VAT returns at the same level they were in May 2019, despite the restrictions imposed throughout March and April thisyear.
END OF TEMPORARY ENS EASEMENT Revenue confirmed the temporary easement for lodging Safety and Security (ENS) declaration for Roll-On, Roll-Off (RoRo) goods movements between Ireland and Great Britain will end with effect from 5pm on Wednesday, 23 June. TALKING POINTS WEBINARS LATEST SCHEDULE HMRC’s latest schedule of webinars is now available for booking. Spaces are limited, so take a look now and save your place. If you have any questions, please send them to team.agentengagement@hmrc.gov.uk prior to the webinar, including the title of the webinar in the ‘Subject’ line of your email. HMRC will answer as many as possible on the day. PUBLIC COUNTRY BY COUNTRY REPORTING Last week, representatives of the Portuguese presidency of the EU Council reached a provisional agreement on the proposed Directive on Public Country-by-Country Reporting (CBCR). COMMISSION ON TAXATION AND WELFARE The Minister for Finance, Paschal Donohoe TD, announced the full list of members appointed to the Commission on Taxation and Welfare. The members of the Commission will collectively consider how best the taxation and welfare systems can support economic activity and promote increased employment and prosperity, while ensuring that there are sufficient resources available to This website uses cookies to ensure you get the best experience on ourwebsite. Learn more
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WHAT WILL HAPPEN TO NON-PROFITS? In these uniquely challenging circumstances, how can accountants support non-profits? Patricia Quinn and Paula Nyland tell us that thoughtful and clear-eyed planning is needed to mitigate the challenges facing these organisations. Stories from the non-profit sector can paint a bleak picture of services threatened, vulnerable people at risk, fundraising decimated, and mature non-profit businesses facing unprecedented challenges to their viability. The emergency €40 million funding package provided by Government for the non-profit sector will go a ways towards buying some much-needed time, allowing these non-commercial businesses to take stock, regroup and renew their operations. If you look at the thousands of non-profits listed on Benefacts public website, you can see that the sector is highly diverse. At one end, there are heavily staffed health and social care service providers that derive most of their funding from the State in exchange for providing essential services. At the other end, there are thousands of small, local associations and clubs that rely mostly on donations and volunteer effort. These are uniquely challenging circumstances for non-profits and accountants have an important role to play in supporting them – whether as professional advisors or as voluntary Board members. As analysts of sector data, these are the kinds of situations Benefacts has encountered: Dependency on fundraising and donations is high, with almost €0.9 billion reported in the most recent financial statements of all the companies in Benefacts Database of Irish Non-profits. The pandemic has decimated traditional interactive fundraising in its many forms – whether event-driven, church gate collections or calling to homes to sign up to direct debits. Some high-profile campaigns have mitigated this, such as Pieta House, which raised €2 million after a push on social media, but this is only a third of the €6 million raised by last year’s ‘Darkness Into Light’ walk, with no alternative project to fill the €4 million gap. Online fundraising simply does not have the same impact. Many non-profits do not hold an adequate level of reserves. A good rule of thumb accepted by some Government funders is 10 weeks of operational expenditure. Sadly, few non-profits enjoy this level of security. In fact, many Government funders actively discourage the holding of reserves, with the result that several non-profits operate a ‘hand-to-mouth’ existence in terms of cash. Although the cost base of larger non-profits reflects the labour-intensive nature of their work, Benefacts analysis shows that in the case of many smaller non-profits (i.e. less than €250,000), non-payroll expenditure amounts to some 70% of their cost base. This means the COVID-19 subsidy will be of limited value. The demand for services is higher, and the costs of delivery will increase with the cost of delivering care with social distancing restrictions still active. This will have far-reaching effects in homelessness services, respite, residential care, and many more service areas dominated by non-profits. In the voluntary housing sector, income support payments have helped maintain rent payments but, without a further injection of funding, it will become harder to meet the demand for housing given the likely consequences for the coming recession for the building sector. Inevitably, the current focus is on the immediate issues, but for the medium-term, thoughtful and clear-eyed planning will be needed. Directors and trustees need to be looking at cash flow projections, potential increases in demand, and commitments to continued government support. Without this, sector leaders are telling us that tough decisions may be needed to cut services as early as Q3 2020. Although the emergency fund is very welcome, many organisations will need an early commitment of future government funding into 2021 and beyond to maintain essential services. The alternative could be closures, with all the unthinkable consequences for the most vulnerable in our society. Patricia Quinn is the Managing Director of Benefacts. Paula Nyland is the Head of Finance at Benefacts.May 14, 2020
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COVID-19: WAGE SUBSIDY SCHEME GUIDANCE 27 APRIL 2020 The Revenue FAQs on the scheme are updated to version 8. The main FAQ update includes the changes to the criteria for eligible employees to include certain employers who missed the 15 March payroll deadline for their February 2020 payroll. Updated guidance on Employer Eligibility and Supporting Proofs for the scheme was also published (20 April). Both documents answer some of the common questions from members on the scheme. The updates cover: Staff transfers under TUPE – confirmed now in FAQs at 2.10 and Employer Eligibility and Supporting Proofs (pg 4). Treatment for group companies – confirmed in Employer Eligibility and Supporting Proofs (pg 4) Treatment for individual business divisions – confirmed in Employer Eligibility and Supporting Proofs (pg 2) Reduction in turnover test – further information and examples in Employer Eligibility and Supporting Proofs (pg 2 and pg 3) Operating the scheme from 16 April to support employees whose average net weekly pay was greater than €960, and their current gross pay is below €960 per week – information in the FAQs Phase 2 of the scheme effective from 4 May – information now in the FAQs Revised employee eligibility criteria for wage subsidy scheme – section 3 of FAQs You are reminded that the scheme is provided for in legislation, section 28 of the Emergency Measures in the Public Interest (Covid-19) Act 2020. If you wish to cross check a reference to the Taxes Consolidation Act 1997, you can do so on the Institute online version on TaxSource. The Institute is constantly engaging with Revenue to seek clarifications on the operation of the Wage Subsidy Scheme. The FAQ guidance has been revised eight times now since originally published, often to reflect the answers to the queries we have obtained. We are reporting all updates on our COVID-19 hub and we are keeping our dedicated Wage Subsidy Scheme webpage up to date with relevant information.Apr 27, 2020
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COVID-19 – CORONAVIRUS JOB RETENTION SCHEME LATEST Members can now visit our dedicated UK Coronavirus Job Retention Scheme (“CJRS”) page, which provides guidance on the scheme announced on 20 March 2020. Download our new factsheet on the who, what, where, when and why of the scheme. Last week the Institute’s UK Taxation Specialist Leontia Doran took part in an Ulster Society webinar on the CJRS. The online CJRS calculator has also now been updated. HMRC have also advised us today that payments for claims made on Monday 20 April will be in employers’ bank accounts by tomorrow (28 April). Readers are also advised that the CJRS guidance has been updated again. You are advised to bookmark these links and print a copy of the guidance which applied at the time you submit your claim for the CJRS grant. The updated guidance is available at the following links: Employee guidance: https://www.gov.uk/guidance/check-if-you-could-be-covered-by-the-coronavirus-job-retention-scheme Employer guidance, page 1: https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme Employer guidance, page 2: https://www.gov.uk/guidance/work-out-80-of-your-employees-wages-to-claim-through-the-coronavirus-job-retention-scheme Employer guidance, page 3: https://www.gov.uk/guidance/claim-for-wages-through-the-coronavirus-job-retention-scheme Employer guidance, RTI: https://www.gov.uk/guidance/reporting-payments-in-paye-real-time-information-from-the-coronavirus-job-retention-scheme Now that the scheme is up and running we’d like to hear about your experiences of the scheme and online portal. HMRC also advise that any issues being experienced should also be reported to them via the online Agent Forum so that they can triage and respond to widespread issues more quickly. Remember, in order to do so you must have signed up for and be logged into the Forum. All agents, who are a member of a professional body, are invited to join HMRC’s Agent Forum. This dedicated Agent Forum is hosted in a private area within the HMRC’s Online Customer Forum. You can interact with other agents and HMRC experts to discuss topical issues and processes. The following live webinar provides a step-by-step guide on how to make a claim through the scheme: Coronavirus Job Retention Scheme – How to make a claim: choose a date and time During this webinar HMRC will be taking you through the following steps: essential information before you make your claim calculating your claim processing your claim after submitting your claim. If you’ve missed any of HMRC’s other recent webinars, or have been unable to join, you can view a recording on HMRC’s YouTube channel. HMRC have also sent the below update on the CJRS which contains important advice for claimants. “More than 285,000 businesses have already applied for the Coronavirus Job Retention Scheme since it went live on Monday 20 April. Accessing the system We have noticed that some people have had difficulty accessing the system because they do not have an active PAYE enrolment. In order to make a claim they will need to: have a Government Gateway (GG) ID and password – if they don’t already have a GG account, they can apply here, or by going to GOV.UK and searching for 'HMRC services: sign in or register'; be enrolled for PAYE online – if they aren’t registered yet, they can do so now, or by going to GOV.UK and searching for 'PAYE Online for employers'. I’m pleased to say that we were able to investigate and resolve the issue quickly thanks to the agents who raised an issue with authorisations when the new system first went live on Monday morning. Coronavirus Job Retention Scheme Calculator We are updating the online calculator tool so that it covers more employment circumstances this afternoon. The update will mean that employers can use it to work out what they can claim for most employees who are paid irregular amounts each pay period, as well as those who are paid fixed amounts. Webinars now available To support businesses, we have been offering live webinars on a variety of Covid-19 related topics, including the Job Retention Scheme and how to make a JRS claim. Employers can book a place on our 'how to' JRS webinars here. They can book a place on any of our other webinars or watch a recording on HMRC’s YouTube channel If employers have already made a claim Employers should retain all records and calculations for their claims, in case we need to contact them. Provided their claim is made in accordance with HMRC’s published guidance, they can expect to receive the funds six working days after their application. We ask them not to contact us before this time. HMRC will check claims made through the scheme and will act to protect public money against anyone who makes a claim using dishonest or fraudulent information. We continue to be busy supporting customers at this time, so we would ask that they only call us if they can’t find what they need on GOV.UK or through our webchat service - this will leave our lines open for those who need our help most. We’d encourage all employers to also protect their own credentials from potential scammers and opportunist criminal activity.”Apr 27, 2020
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