Support Analyst

Duties and Responsibilities

  • Be the first point of contact to provide 1st, 2nd technical support for the Service Desk
  • Provide cover to the business from 08:00 – 18:00 on a shift basis
  • Accurately record all details of calls (via telephone or email) on the Service Desk application and pro-actively manage the call queue on a regular basis
  • Maintain a high degree of customer service for all support queries and adhere to all service management principles
  • Take ownership of user problems and be proactive when dealing with user issues
  • Update and maintain the IT asset database whilst ensuring a high degree of accuracy
  • Support the firm’s laptop environment with Windows 10 and Office 365
  • Application support of key business applications
  • Providing remote assistance to support staff and partners working away from the office
  • Provide support for the cloud hosted Teams telephony and collaborative system
  • Configure, deploy and support the firm’s fleet of mobile devices and printers
  • Support new and existing users in the use of the firm’s IT system by providing necessary training and advice including induction training for new staff
  • Configure and deploy desktop PCs, laptops in line with departmental deployment / moves & changes processes
  • Follow and maintain departmental procedures, such as the starter & leaver process
  • Work with the Systems Administrator \ IT Service Delivery Manager on complex problems
  • Assist the IT team with the implementation of new projects

 

Required Skills

  • 2-3 years’ experience working within a 1st/2nd line Service Desk support role
  • Knowledge of Active Directory Users and Computers
  • Knowledge of Windows 10
  • Knowledge and experience with Office 365
  • Excellent communications skills, both verbal and written

 

Preferred skills and qualifications

  • Strong networking and troubleshooting experience
  • ITIL Foundation

Making Tax Digital for Income Tax

Individuals and partnerships with individual partners will be included in MTD. Partnerships with corporate members, Limited Liability Partners (LLPs), Limited Partnerships, Trusts, Estates and pension schemes will be excluded.

The tax year basis

In anticipation of the MTD implementation, HMRC is proposing a change to the current rules as to how profits are allocated to a tax year. The proposal is to replace the existing current year basis for trading income with a new tax year basis.

The current year basis means taxable profits for a tax year are normally based on the accounting period ending in a tax year; for example, accounting profits to 30 September 2020 are taxed in the tax year 6 April 2020 to 5 April 2021. With the proposed changes, tax would instead be payable based on the profits of the tax year: with a 30 September 2023 year end, for the tax year 6 April 2023 to 5 April 2024, the apportionment would allocate 6/12 of the year to 30 September 2023 and 6/12 of the year to 30 September 2024. Unless the accounting period end is 31 March/5 April, this will mean that two years’ accounting profits will need to be apportioned for tax purposes. This may mean that estimates are required for the tax return, as figures for the later of the two years may not be available when the tax return is submitted. HMRC has proposed that such businesses would revise their tax return once figures for the second year become available.

Transition

The 2022/23 tax year will be a transition year and for unincorporated businesses which do not have a 31 March/5 April accounting date, more months of taxable profit will be taxed in this year.

Following the same example, a 30 September 2023 accounting date will lead to 18 months’ profits being taxable in 2022/23: the 12 months to 30 September 2022 and the period from 1 October 2022 to 31 March/5 April 2023.

Overlap relief may apply, but in many cases, there will be increased tax liabilities for 2022/23. HMRC proposes that the additional profit may be spread over up to five future years.

Submissions to HMRC

If the tax year basis proposal is implemented, all businesses chargeable to Income Tax on trading income will commence MTD from 6 April 2023.

The quarterly submissions to HMRC will be required to include total income and total expenses, by defined categories.

Assuming that all businesses will be assessed on the tax year basis, the quarterly submissions will be due as follows:

Chargeable quarter Submission deadline
5 July 5 August
5 October 5 November
5 January 5 February
5 April 5 May

In addition, an End of Period Statement (EOPS) must be submitted to HMRC by 31 January following the end of the tax year, eg by 31 January 2025 for the 2023-24 tax year. The EOPS will include any accounting adjustments such as Capital Allowances and the offset of losses, and any other sources of taxable income or gains not included in the quarterly submissions.

The tax payment dates will remain unchanged. Quarterly tax payments will not be due.

The end of Self-Assessment?

Taxpayers who do not have rental income or self-employed income and who are therefore not in MTD, will continue to file Self Assessment returns, for the time being.

Next steps

The introduction of MTD for income tax will mark a fundamental change to the UK tax system. We expect the MTD regulations to be published this autumn, and we will update you then.

In the meantime, please consider the following as early preparation:

  • Set up a separate bank account for your trading or rental income and expenses, if you do not already have one
  • Talk to your haysmacintyre contact about digital bookkeeping and record keeping
  • Consider changing your accounting year end to 31 March or 5 April, if required
  • Submit your views on the proposed move to the Tax Year Basis to HMRC, by 31 August
  • Start collating your income, expenditure and other tax information on a real time basis now, rather than waiting until April 2023

Government consults on revised doctors’ NHS pension tax rules

The annual allowance is a limit to the total amount of contributions that can be paid to defined contribution pension schemes and the total amount of benefits that you can build up within the pension scheme each year, for tax relief purposes. The annual allowance is currently capped at £40,000. If you exceed the annual allowance in a year, you won’t receive tax relief on any contributions you paid that exceed the limit and you will be faced with an annual allowance tax charge.

The tapered annual allowance came into force as of 6 April 2016 for high earners. For every £2 of income above £150,000 per annum, £1 of annual allowance will be lost. The maximum reduction will be £30,000 meaning that anyone earning over £210,000 will have their annual allowance capped at £10,000.

The Department of Health and Social Care (DHSC) is consulting on a new set of proposals to address the problem of pension tax charges faced by senior NHS doctors who breach their tapered pensions annual allowance. The government is concerned that high-earning clinicians are reducing their workload, turning down extra work and responsibilities, or retiring early, with consequences for NHS capacity and delivery of NHS services.

DHSC therefore proposes to amend NHS pension scheme rules to provide a new ‘flexible accrual’ facility. This will allow eligible members to:

  • choose before the start of each scheme year (1 April) a personal accrual level in 10% increments and pay correspondingly fewer employee contributions, for example, 50% accrual with 50% contributions, setting their accrual at a personal ‘safe’ level that is unlikely to lead to a tax charge
  • fine tune their pension growth towards the end of the scheme year by updating their chosen accrual level when they are clearer on total earnings, for example, go from 50%:50% to 60%:60%.

The updated accrual level would be higher than initial level and have retrospective effect from the start of the scheme year. Contribution arrears from the higher accrual level would be payable by the member and employer before the end of the scheme year.

Comments are invited by 11 November.

For further information and assistance, contact Katharine Arthur, or your usual haysmacintyre contact.

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