42.1 Overview
The Council is responsible for ensuring all its tax affairs are in order. Tax issues are often complex and the penalties for incorrectly accounting for tax are severe. It is therefore important for officers to be aware of their role.
42.2 Responsibility/Accountability
42.2.1 Section 151 Officer (click here for all responsibilities for the Section 151 Officer)
Provide advice on all taxation issues that affect the Authority.
Complete all Inland Revenue and H.M. Customs and Excise returns.
Provide details to the Inland Revenue regarding Construction Industry Tax Deduction Schemes (CITDS).
Provide sufficient information to Business Unit Heads on the accounting requirements and policies of Customs and Excise and the Inland Revenue to enable this framework to be fully complied with.
Identify the appropriate officers to liaise with the tax authorities.
42.2.2 Business Unit Heads (click here for all responsibilities for Business Unit Heads)
Ensure that the correct VAT liability is attached to all income and that all VAT recoverable on purchases complies with HM Customs and Excise regulations.
Ensure that, where construction and maintenance works are undertaken, the contractor fulfils the necessary CITDS requirements.
Ensure that all persons employed by the Council are added to the Council’s payroll, except where the individuals are bona-fide self-employed or are employed by a recognised staff agency.
Ensure compliance with the guidance on taxation issued by the Section 151 Officer is complied with.
All information requested by an external inspector with regards taxation matters is provided whether requested directly by the external inspector or an officer of the Council making a request on their behalf.
42.3 Policy (click here for detailed procedures)
All liaison with external taxation agencies must only take place through an appointed officer.
All current taxation issues are communicated to budget managers.
All returns comply with the relevant formats and timetables for submission.
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