In brief

RPI

The retail prices index for August was 274.7.

Off-payroll working

HMRC has updated its guidance Off-payroll Working through an Intermediary (IR35) to clarify that the off-payroll rules may apply if an agency umbrella company or similar third-party supplies a worker by engaging their intermediary rather than the individual directly. See here.

Pensions

HMRC’s information on pension scheme members’ protection status has a new lifetime allowance administrator look-up service. This allows administrators to check whether members have valid protection. See here.

Gift aid

The Financial Reporting Council is proposing amendments to FRS 102. These would allow the tax effects of gift aid payments made by subsidiaries to their charitable parent companies to be taken into account at the reporting date when it is probable that the payment will be made in the nine months after that. Comments...