welcome this month’s contributors


editor’s comment


It was, I think, Albert Einstein who observed when discussing the concept of time that an hour spent in the company of an attractive woman passes in a moment, but a moment spent sitting on a hot stove seems like an hour. (I paraphrase.) Well, for many it seems like it was only a moment ago that 2013 opened – which might suggest that real time information and automatic enrolment have been rather more pleasant than painful experiences. But the challenges of RTI and AE show few, if any, signs of diminishing; indeed, for some, RTI is perhaps the cause both of increasing exasperation and of mounting concern over the impending automatic penalties from April 2014. Despite their complexity, AE seems at the moment to be causing less angst than RTI. This year, however, sees a tsunami of small to medium- size employers encountering their staging date. For those CIPP members operating payrolls for such clients AE may prove to be a momentous challenge. It may also turn out that some of these clients are more likely to violate RTI filing and payment rules thereby incurring penalties. One good thing is that RTI and AE have raised the profile of payroll and the Institute.


So, best wishes for 2014. And let’s hope it’s just as pleasant as 2013!


John Black, MCIPP


midlandhr.co.uk Sarah


Bradford, BA (Hons), ACA, CTA (Fellow) sarah. bradford@ writetax.co.uk


Danny Done portfoliopayroll. co.uk/


Stuart Earle, MA (Cantab) stuartearle@ eversheds. com


Lesley Fidler bakertilly.co.uk


Helen


Hargreaves Helen. Hargreaves@ cipp.org.uk


Samantha Mann


policy@cipp.org. uk


Vickie Moss Vickie.Moss@ cipp.org.uk


Nicola


Mullineux, BA (Hons)


peninsula-uk. com


Jonathan Rees


business. westernunion. com/global


Jo Victoria Russell


Ros Pepper rpepper@ lincoln.ac.uk


Mark


Sapsford www.moorepay. co.uk


Mike Nicholas Editor


Neil Tonks, MCIPPdip midlandhr. co.uk


PayrollProfessional 1

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