CPA Bulletin

www.cpa.uk.net CPA Bulletin > February 2022 35 LEGAL: 2 The government is conducting a review of Driver Certificate of Professional Competence (CPC) to see how it can be improved to help ease HGV driver shortages. The review is the latest of 30 government measures to support the road haulage sector and encourage more drivers to return to the profession. Scope of the review The review will explore whether: • different training requirements should apply for more seasoned drivers  • the current requirement for 35 hours’ (5 working days’) periodic training should be more evenly spread over the 5-year period, advice is already to even it out  • drivers new to Driver CPC should cover a specific range of topics   • durations for each training course are rigid as they currently last a minimum of 7 hours (or split into 3.5 hour session across 2 days)  • the scope of Driver CPC including where it includes non- professional drivers • there should be more of an obligation for employers to support drivers with the cost of training Driver CPC qualifications obtained in the EU should continue to be recognised in the UK for drivers moving to live and work in the UK. The government has assured industry that it would provide updates on the review and how it will progress, however at the time of writing this has yet to be publicised. Government to review Driver CPC Changes to Digital VAT Records Since April 2019, VAT-registered businesses with a turnover above the VAT threshold (currently £85,000) must keep VAT records digitally and send returns to Her Majesty’s Revenue and Customs (HMRC) using Making Tax Digital (MTD) compatible software. From 1st April 2022, these requirements will apply to all VAT-registered businesses, including those with a turnover below the VAT threshold. For further information on this change, then either speak to your Accountants/Auditors or go to the GOV UK website at www.gov.uk/vat-record-keeping/making-tax-digital-for-vat Changes for operators of light goods vehicles travelling to the EU As a result of the UK/EU Trade and Cooperation Agreement, from 21st May 2022, operators or users of vans or other light goods vehicles over 2.5 tonnes and up to 3.5 tonnes in weight for hire and reward will need to obtain an International Operator’s Licence if they are to travel to the EU. In addition to this, the company is required to appoint a designated Transport Manager - if one is not already employed - with a valid Transport Manager Certificate of Professional Competence (TM CPC) qualification. A temporary exemption may be available from the TM CPC requirement for those with appropriate experience of managing light goods vehicles in the form of temporary transport manager status. Further information on this can be found on the GOV UK website at www.gov.uk/guidance/transport-goods-in-and-out-of-the-uk- using-vans-or-cars-and-trailers-from-21-may-2022 Extra Day’s Public Holiday Due to the Queen’s Platinum Jubilee, there will be an additional day’s public holiday - Friday 3rd June 2022. As a consequence, the usual late May Bank holiday, which normally falls on the last Monday of May, has, for this year, been moved to Thursday 2nd June 2022. 2021 CPA’s Terms and Conditions All of the CPA’s 2021 terms and conditions have now been circulated out to the membership. If you need a copy of any of the terms, then please send an email to david.smith@cpa.uk.net MinimumWage to Increase in 2022 From 1st April 2022, the rate of National Living Wage (NLW) and the National MinimumWage (NMW) will be increased to the following rates, as detailed in the table below. AGE CURRENT RATE FROM 1ST APRIL 2022 23 and over £8.91 £9.50 21 to 22 £8.36 £9.18 18 to 20 £6.56 £6.83 16 to 17 £4.62 £4.81 Apprentices £4.30 £4.81