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Who does the GDPR apply to?

Who does the GDPR apply to?

The GDPR applies to ‘controllers’ and ‘processors’. A controller determines the purposes and means of processing personal data. A processor is responsible for processing personal data on behalf of a controller. If you are a processor, the GDPR places specific legal obligations on you; for example, you are required to maintain records of personal data and processing activities. You will have legal liability if you are responsible for a breach. However, if you are a controller, you are not relieved of your obligations where a processor is involved – the GDPR places further obligations on you to ensure your contracts with processors comply with the GDPR. The GDPR applies to processing carried out by organisations operating within the EU. It also applies to organisations outside the EU that offer goods or services to individuals in the EU. The GDPR does not apply to certain activities including processing covered by the Law Enforcement Directive, processing for national security purposes and processing carried out by individuals purely for personal/household activities. What information does the GDPR apply to? Personal data The GDPR applies to ‘personal data’ meaning any information relating to an identifiable person who can be directly or indirectly identified in particular by reference to an identifier. This definition provides for a wide range of personal identifiers to constitute personal data, including name, identification number, location data or online identifier, reflecting changes in technology and the way organisations collect information about people. The GDPR applies to both automated personal data and to manual filing systems where personal data are accessible according to specific criteria. This could include chronologically ordered sets of manual records containing personal data. Personal data that has been pseudonymised – eg key-coded – can fall within the scope of the GDPR depending on how difficult it is to attribute the pseudonym to a particular...

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Overview of Making Tax Digital

Overview of Making Tax Digital

Introduction to Making Tax Digital Making Tax Digital is a key part of the government’s plans to make it easier for individuals and businesses to get their tax right and keep on top of their affairs. HMRC’s ambition is to become one of the most digitally advanced tax administrations in the world. Making Tax Digital is making fundamental changes to the way the tax system works – transforming tax administration so that it is: more effective more efficient easier for taxpayers to get their tax right Making Tax Digital for VAT We’ve taken a major step forward in this ambition with the introduction of Making Tax Digital for VAT. VAT-registered businesses with a taxable turnover above the VAT threshold are now required to use the Making Tax Digital service to keep records digitally and use software to submit their VAT returns for VAT periods that started on or after 1 April 2019. The exception to this is a small minority of VAT-registered businesses with more complex requirements. As part of planning for the VAT pilot, HMRC continued to engage with stakeholders and listen to their concerns about business readiness for Making Tax Digital. We have made the decision to delay mandation for these customers until 1 October 2019 to ensure there is sufficient time to test the service with them in the pilot before they are mandated to join – see the timeline below. Income Tax Some businesses and agents are already keeping digital records and providing updates to HMRC as part of a live pilot to test and develop the Making Tax Digital service for Income Tax. If you are a self-employed business or landlord you can voluntarily use software to keep business records digitally and send Income Tax updates to HMRC instead of filing a Self Assessment tax return. Helping businesses, self-employed people and landlords get it right first time The majority of customers want to get their tax right but the latest tax gap figures show that too many find this hard, with avoidable mistakes costing the Exchequer over £9 billion a year. The improved accuracy that digital records provide, along with the help built into many software products and the fact that information is sent directly to HMRC from the digital records, avoiding transposition errors, will reduce the amount of tax lost to these avoidable errors. We have consulted with stakeholders throughout the development of Making Tax Digital, both formally and informally. Having listened to concerns about the pace of change, particularly for small businesses, the government announced in July 2017 that the pace of mandation would be slowed and that Making Tax Digital will not be mandated for taxes other than VAT until at...

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LPC welcomes acceptance of its 2019 minimum wage rate recommendations

LPC welcomes acceptance of its 2019 minimum wage rate recommendations

Bryan Sanderson, Chair of the Low Pay Commission (LPC), today welcomed the Government’s announcement that it has accepted in full the recommendations the LPC made for future minimum wage rates. Future rates were announced by the Chancellor of the Exchequer in the Budget, in line with those recommended by the LPC. The National Living Wage (NLW), the statutory minimum for workers aged 25 and over, will increase by 4.9% to £8.21 per hour. Rates for younger workers will also increase above inflation and average earnings. They will apply from 1 April 2019. Bryan Sanderson, Chair of the LPC, said: I am pleased that the Government has again accepted in full the Low Pay Commission’s recommendations for future minimum wage rates. The increase in the National Living Wage (NLW) to £8.21 in April 2019 will ensure a pay rise for the lowest-paid workers that exceeds both inflation and average earnings. Over the past year, the labour market has continue to perform well and the economy, while subdued, has met the criteria of ‘sustained growth’ set out in our remit for the NLW. We therefore recommended an increase in line with a path to 60 per cent of median earnings by 2020. On current forecasts, we estimate that the NLW will reach this target at a rate of £8.62 in 2020. We recommended real-terms increases to the National Minimum Wage (NMW) rates for younger workers and apprentices, as the labour market conditions for these groups remain strong. These rates will continue to rise faster than both inflation and average earnings. We opted for smaller increases than we recommended last year because of slightly weaker labour market conditions for young people, combined with insufficient evidence to fully understand the impact of the largest increases in a decade implemented in April of this year. However, next year’s will still be some of the highest increases on record. The 2019 Low Pay Commission Report, containing the underpinning analysis and evidence used to make these recommendations, will be published on 27 November. The LPC’s rate recommendations comprised: Current rate Future rate (from April 2019) Increase NLW £7.83 £8.21 4.9% 21-24 rate £7.38 £7.70 4.3% 18-20 rate £5.90 £6.15 4.2% 16-17 rate £4.20 £4.35 3.6% Apprentice rate £3.70 £3.90 5.4% Accommodation offset £7.00 £7.55 7.9% Notes: The rationale for each of our rate recommendations is set out in a letter from the Chair of the LPC to the Secretary of State for Business, Energy and Industrial Strategy. The Government responded to the letter, accepting all of the LPC’s recommendations. The National Living Wage is the statutory minimum wage for workers aged 25 and over. It was introduced in April 2016 and has a target of 60...

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