Correction: Amended CWG2

03 October 2014

We are grateful to HMRC for quickly acknowledging a small error in the amendments to the CWG2, and thus in our recent News Online report of the changes.

Many congratulations to our eagle-eyed tutor Val Woodland for spotting an error in the latest CWG2 changes which was repeated in our NOL story

Our story about the changes repeated HMRC’s statement that the new Paragraph 21a was about what happens if a pensioner dies. The heading to Paragraph 21a confirms this, but the narrative underneath only refers to an employee’s death. HMRC have quickly thanked the CIPP for bringing this to their attention, and have said that the error will be corrected at the next publication early next year. The heading should read “If an employee dies”.