This ebullient is about

  1. Flexible working
  2. Parental leave
  3. Intermediaries reporting requirements – Employee or NOT
  4. Home business
  5. Telephone VAT
  6. Offshore loan schemes


Flexible working

From 30 June 2014, the Flexible Working Regulations SI 2014/1398 allow employees with more than 26 weeks employment service to request flexible working and employers must consider such requests. Acas has published guidance on this subject, including managing requests, avoiding discrimination and appeals



Parental leave

Research indicates that about two-thirds of parents are unaware of the shared parental leave provisions that will be introduced in April 2015. Many incorrectly believe that both parents have equal rights.


Intermediaries reporting requirements – Employee or NOT

HMRC have published guidance on the reporting requirements of employment intermediaries. From 6 April 2014, they must be able to prove to HMRC, if asked,
why a worker was not treated as an employee. From 2015, intermediaries must
send reports detailing all workers and payments where PAYE was not operated.
The first report, by 5 August 2015, will cover the period from 6 April 2015 to 5 July 2015.



Home business

To make it easier to start a business from home, the Department for Business, Innovation and Skills has a webpage devoted to home businesses. This points out issues that would need to considered, including planning permission, small business rates, health and safety, registration, tax, landlords and tenancy agreements, mortgages, and insurance.


Telephone VAT

Businesses that prove that they cannot file their VAT returns online will be able to do
this by telephone.


Offshore loan schemes

HMRC estimate that there were about 16,000 users of tax avoidance schemes involving payment of their fees through offshore intermediaries. Payments were held out to be loans rather than remuneration. Until January 2015, scheme users can pay the tax owed plus interest. If they do not, HMRC say that they will also face legal action, costs and penalties.