Following the Royal Mencap Society v Tomlinson-Blake Court of Appeal judgement on sleep in payments VODG, and wider sector bodies, have called on government to make a decision and to be clear about what changes it is proposing ahead of wider consultation.
The latest communication from HMRC, which VODG understands is reaching a large number of social care providers, is adding confusion and raising more unanswered questions.
Commenting on the latest developments VODG chair Steve Scown said:
“The sector is waiting for official guidance from the Department of Business, Energy and Industrial Strategy. We have worked with officials to inform the development of policy options yet are today surprised to learn that providers are opening a confusing communication from HMRC. Providers expect clarity not uncertainty from HMRC. We are calling on government to explain why HMRC have jumped the gun and acted before BEIS have issued official guidance.”
The HRMC communication says:
“HMRC have decided that it is appropriate to continue to operate the Social Care Compliance Scheme (SCCS) allowing participating employers to complete a self-review, taking the judgement into consideration, and make a declaration to HMRC.
All original timeframes and requirements of the scheme remain in place:
- employers must complete their self-review and submit their declarations to HMRC by no later than 12 months of their application to the SCCS or 31 December 2018, whichever is sooner
- all non-sleeping time arrears must be paid before employers return their declaration
- any sleeping time arrears must be paid to workers within 3 months of returning the declaration or by 31 March 2019, whichever is sooner.
Failure to adhere to the terms or timeframes of the SCCS, or withdrawing from the SCCS may result in HMRC opening an investigation into your pay practices.
Following the Royal Mencap Society v Tomlinson-Blake Court of Appeal judgement VODG has amended its campaign page which can be accessed here.