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Other useful information regarding coronavirus for members in Practice

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By David Menzies, Director of Practice

17 March 2020

Here we provide a range of other information that will be useful for members in Practice.

Temporary changes to pension processes

HMRC has implemented some temporary changes to pension processes to help scheme administrators during the coronavirus period. These changes apply for the next 3 months and will be reviewed at that time. The changes affect:

  • Rent and loan payment holidays
  • APSS105 relief at source repayment claims
  • R63N – repayment request for registered pension schemes
  • Relief at source – excess relief
  • Accounting for Tax return submission and payment delays
  • APSS262 – reporting transfers to a qualifying recognised overseas pension scheme (QROPS).

Detailed information on the changes is available in the  Pension Scheme Newsletter 118.

ICO guidance for data controllers

The Information Commissioners Office have issued guidance through a series of FAQ for data controllers around data protection and the coronavirus.

Companies House guidance

Information on Companies House operations and filing arrangements. You can also sign up to receive further updates in this dynamic situation.

What if client’s blame you for their losses? (Brodies)

When times are tough, businesses and individuals feeling the pinch will try to recoup any losses wherever possible – including from their professional advisers. This blog from Brodies includes some helpful and practical actions to take to mitigate these risks.

Employer support for redundancy

The Partnership Action for Continuing Employment (PACE), which ICAS is a member of, provides free support to employers who may be facing making employees redundant. PACE is also available to provide help through the redundancy process to employees. Get in touch with a local PACE contact.

AML verification of client identity

In light of the disruption their customers could be facing, firms may for example wish to consider alternatives to face-to-face identification or verification of customer identity. In particular, the 2019 Amendment to the Money Laundering Regulations specifies that information obtained through some electronic identification processes may be regarded as obtained from a reliable source which is independent of the person whose identity is verified. Where customers cannot produce a document required for CDD purposes due to the epidemic, firms should consider whether there are any other ways of being reasonably satisfied as to the customer’s identity.

Companies House issues coronavirus advice for its customers

By Jeremy Clarke Assistant Director, Practice and James Barbour, Director, Policy Leadership

16 March 2020

FRC issues coronavirus guidance for auditors

By James Barbour, Director, Policy Leadership and Russell Leitch, Senior Audit and Practice Monitoring Reviewer

17 March 2020

2-23-marsh 2-23-marsh
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