CTG Newsletter – 17 March 2017

Register of apprenticeship training providers launched

The Department for Education (DfE) and the Skills Finding Agency (SFA) have published a new register of apprenticeship training providers. All providers on the register have been through a rigorous assessment process to make sure they meet apprenticeship quality expectations. Levy-paying employers will be able to choose their apprenticeship training delivery for all apprentices starting their programmes from May 2017. To learn more about becoming an apprenticeship training provider, click here.

Making Tax Digital for Business: House of Lords Report Published

The House of Lords Select Committee on Economic Affairs, Finance Bill Sub-Committee has now published a report following a Call for Evidence, to which CTG responded. The Sub-Committee recommends a series of to ensure that the policy is implemented successfully:

• Revise and improve its assessment of Making Tax Digital’s benefits and costs
• Delay the scheme until 2020 to allow a full pilot
• Make keeping digital records and quarterly reporting optional for businesses with a turnover below the VAT threshold
• Look again at which businesses are included in the scheme

Charity Commission finance guidance for the trustees (CC25) updated

The Charity Commission has updated a key piece of its financial guidance – Charity finances: trustee essentials (CC25) – in a drive to ensure trustees understand their basic financial responsibilities when running a charity. Charity governance, finance and resilience: 15 questions trustees should ask has also been re-published. The Commission is conducting a wider ongoing review of how it supports trustees in this area, including working with external partners and umbrella bodies and improving navigation to its online guidance.

House of Commons debate on Brexit and charities

The Minister for Civil Society, Rob Wilson MP, has responded to a number of questions on the implications of leaving the EU for charities. Rebecca Hall, Customer and Stakeholder lead, HMRC EU Transition Unit, will be speaking about HMRC’s plans for Brexit at the CTG Tax Conference on 28 March 2017.

ONS statistics on the value of volunteering

The Office for National Statistics (ONS) has published its annual analysis of changes in participation and time spent volunteering in the UK and estimates of the monetary value of formal volunteering, based upon the Community Life Survey (CLS) and time use surveys. The value of volunteering to wider society was found to be £22.6bn. Given that many charities affected by the Apprenticeship Levy are unable to use all their credits, CTG reiterates its call that spending on the Levy be extended to apprenticeship training too, given its relevance and importance to the sector.

Dates for your diary

28 March 2017

• The new £1 coin will enter circulation.

1 April 2017

• New rules for VAT relief on substantially and permanently adapted motor vehicles for disabled wheelchair users will become effective.
• The VAT registration and deregistration thresholds will increase.
• The rates of the National Minimum Wage will increase.
• The Museums and Galleries Tax Relief  will become effective.

6 April 2017

• New Off-payroll working rules for public sector employers come into force.
• Apprenticeship Levy payments will be collected by HMRC via PAYE from April.
• Provisions in the Small Charitable Donations Act 2017 will be effective.
• Provisions in the Donations to Charity (Gift Aid Declarations) Regulations 2016  affecting Gift Aid and intermediaries will be effective.
• The Social Investment Tax Relief will be enlarged.
• Benefits-in-kind provided under a salary-sacrifice scheme to be limited in many cases.

28 March 2017

•  Annual Tax Conference (Waiting list only)

4 May 2017 

• Charity Tax Updates in Leeds.

Consultations tracker

CTG will be preparing responses to a number of important consultations over the next few months. Our consultation responses rely on input from members and we would encourage you to send us your thoughts, and where relevant submit your own consultation response. The deadlines for forthcoming consultations are outlined below. Please send your feedback via the relevant consultation page on the CTG website or to info@charitytaxgroup.org.uk.

• Ongoing – Insurance Premium Tax survey (CTG)
• Ongoing – Discretionary Charity Business Rates Relief (CTG)
• 20 March 2017 – Review of VAT Rates (European Commission)
• 7 April 2017 – £300m discretionary rates relief fund (DCLG)

CTG Newsletter Archive

Members can catch up on CTG’s recent newsletters using the links below:

• CTG Newsletter – 15 March 2017
• CTG Newsletter – 13 March 2017
• CTG Spring Budget Update – 8 March 2017
• CTG Newsletter – 3 March 2017
• CTG Newsletter – 17 February 2017
• CTG Newsletter – 15 February 2017

CTG Commentaries

Read our expert commentary pieces and leave your comments and queries:

• AG Opinions on the VAT cost-sharing exemption – implications for charities (Graham Elliott)
• Have you paid enough tax to cover your Gift Aid donations? (Kevin Russell)
• Off-payroll working: Major changes from April 2017 (Susan Ball) NEW COMMENTS
• Holding companies are required to raise management fees in order to ensure VAT recovery (Dermot Rafferty)
• Update on “Economic Activity” and the fate of the Lord Fisher test (Graham Elliott)
• Filing charity trading subsidiary tax returns and charity accounts (Justin Bevan) NEW COMMENTS
• Update on the Adecco temporary workers VAT case (Deloitte)
• Durham Cathedral VAT case and Sveda – implications for charities (Graham Elliott)
• Hire fees for stalls at fairs – implications of the Kati Zombory-Moldovan case (Graham Elliott)
• Common Reporting Standard – Top 10 tips for charities (Alana Petraske)
• Charity Authorised Investment Fund (CAIF) launched (Grania Baird)
• Longridge on the Thames VAT case – implications for charities (Graham Elliott)
• Implications of Brexit for charity tax (John Hemming)
• Implications of the Hallé case for the philanthropic exemption (Graham Elliott)
• Helping you find your way – the new Charity Tax Group website (John Hemming)

Please contact us at info@charitytaxgroup.org.uk if you would be interested in contributing a commentary piece.

Help to promote CTG in 2017

Do you have colleagues/friends in other charities that would benefit from receiving CTG’s newsletters? If so, please share this link to a page with full details about membership. Thank you again for supporting CTG in 2017.

Website accounts

Charity and Observer Members are reminded that their membership is on an organisational basis and that there is no limit of the number of subscribers to the website per organisation. If you think a colleague would benefit from getting access to the website and newsletters directly, please encourage them to register online at www.charitytaxgroup.org.uk/join-us/ selecting your organisation from the drop-down box.