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In light of the amended UK DAC6 regulations as a result of the Brexit Free Trade Agreement, the Netherlands Tax and Customs Administration has confirmed to VinciWorks that a UK DAC6 report will not be accepted as sufficient evidence of a DAC6 report in the Netherlands.  

The Netherlands have confirmed that in line with the DAC6 Directive, they will send all DAC6 reports to the European database. However, the Dutch Mandatory Disclosure Team has made it clear that they have no obligation to share reports in any other way and the Netherlands will not actively do so. We will have to wait and see if and what the EU will decide on the exchange of information between EU countries and the UK. 

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Is slavery a thing of the past? Unfortunately not. According to the Global Slavery Index, it is estimated that on any given day, there are 15,000 people living in conditions of modern slavery in Australia. Cases of forced labour exploitation are especially high in industries considered high risk, such as agriculture, construction, domestic labour, meat processing, cleaning, hospitality, and food services.

As such, Australia’s implementation of the Modern Slavery Act 2018, which came into effect on 1 January 2019 was a welcome, if overdue, step in the effort to combat modern slavery. While the act technically went into effect last year, 2020 is the first year that organisations that fall within the scope of the law will actually be required to report.

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Over the years, many organisations have shifted their training programmes from in-classroom sessions to online training. People in the modern workplace may have flexible working arrangements, such as remote working and part-time hours, or work in globally-dispersed teams, all of which can make face-to-face training inefficient and costly for organisations. But online training can be accessed anytime and anywhere. People can learn at their own pace and organisations can easily administer courses and track user completions. 

But creating online training isn’t as simple as making some presentation slides with images and text. The content and design of a course needs to drive engagement in order for people to successfully learn, retain and apply new information to their job.  

So how can you make sure that your training courses stimulate engagement and learning? Let’s look at 6 key elements that facilitate engaging online learning solutions.

 

1) Ensure that content is relevant

Have you ever been enrolled in a training course where the information was unrelated to your job? You might have felt the training was a waste of time or boring. 

When rolling out online training courses, consider what is necessary for each employee to learn about. For example, you want to roll out equality and diversity training in a particular department because there have been several cases of bullying in that team. Find out what the specific issues are in the team and tailor the training to address those problems. This way, the information is relevant and employees can apply what they have learned directly to their job. 

Review the material and make sure all of the content in the training helps meet the learning objectives. Content that is unrelated or doesn’t help deliver the learning outcomes is irrelevant and should be omitted. 

 

2) Keep it simple

In training, more isn’t necessarily better. Lots of diagrams, graphics, colours, lengthy text and complex navigation can be overwhelming and distracting, which can hinder engagement and learning. 

Keep the content simple. When writing or reviewing the training material, ask yourself:

  • Is there a simpler way of saying it? If there is, rephrase it so it is active, clear and short. 
  • Do the visuals reinforce the learning content and are they easy to understand? If the visuals don’t aid learning or if they are overly complex, delete it from the course or find a new visual.
  • Does the screen look busy? If it seems cluttered, reduce the text or remove/replace some graphics. 
  • Will the learner understand what to do on this screen? If it might be confusing, add in instructions or make the interaction or navigation simpler. 

 

3) Incorporate interactions

Add in interactions like drag and drop, multiple choice, branching scenarios, and clickable screens to make the courses more interactive and engaging. With interactive question screens, learners have to stop and think about the question(s) instead of just skimming through a block of text.

Interactions like click screens also make it easier for learners to absorb large amounts of information through ‘chunking’. So instead of presenting three large paragraphs of text, split up the content into separate clicks with an associated image or icon.

 

4) Use active learning 

Traditional learning environments use passive learning, where learners are presented information and then tested on that information. Active learning does the opposite – learners are presented with a question or problem and are asked to solve it prior to being presented with the information. For example, instead of outlining what inclusive language is, add in a multiple choice question where they have to identify what language they think is inclusive. Or have them match  inclusive language to the correct characteristic in a drag and drop interaction. This way, learners explore and solve problems for themselves using the combination of critical-thinking skills, experimentation and prior knowledge of the subject, which is proven to be more effective towards long-term learning. Even if they answered the question incorrectly, people learn through their mistakes and by any feedback provided to them. 

 

5) Make it scenario-based

The use of scenario-based learning allows learners to experience ‘real-life’, relatable situations, giving them an opportunity to solve problems and learn from their decisions. 

For example, you need to inform your employees about possible trip hazards in the workplace to protect their health and safety. Instead of just listing the different hazards and their responsibilities, create a situation that has occurred or that could occur at work. This gives employees a practical example of how, when and where trip hazards could occur and what actions they should take if they encounter this type of situation. 

Scenarios can be used sporadically throughout a course or as a continuous story across multiple screens or the entire course. Either method of scenario-based learning has shown to be an effective way to transfer knowledge and facilitate the application of learning. 

 

6) Communicate training value and outcomes

You won’t stimulate engagement and learning if training is viewed as a box-ticking exercise or something that everyone just has to do. People need to understand the value of the training. Communicate to them what they should expect to gain from learning this new information and how that will benefit them directly – not necessarily what the organisation will get out of it. 

Communication doesn’t stop after training has been rolled out. Be transparent about any successes or areas of improvement as a result of the training. For example, after everyone took our health and safety training, there has been an x% reduction in accidents and near misses. 

And don’t forget to praise your staff for their efforts. People are more likely to be engaged in future training sessions if they are recognised for their hard work and know their efforts can positively impact the workplace.

 

Conclusion

Improving people’s learning experiences can help to change how people go about their work tasks and drive organisational change. But online training needs to engage employees for knowledge transfer, retention and application to successfully occur. 

You can make your training engaging by making the content relevant, simple and interactive. Incorporating active learning and scenario-based learning allows people to apply critical thinking, experimentation and prior knowledge towards solving real-world problems. Lastly, communicate with your staff about the value behind training and the outcomes afterwards, being sure to recognise people for their hard work and commitment.

While you can’t force people to learn, with the right content and instructional design, online training has the opportunity to inspire engagement and learning throughout your organisation.

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On New Year’s Eve, HMRC made a surprise announcement that the UK is limiting the scope of DAC6 to only apply where a category D hallmark is present. This was in line with the UK’s obligations under the Brexit Free Trade Agreement, which requires the UK to implement, at a minimum, the standards and rules which have been agreed in the OECD concerning potential cross-border tax planning arrangements.

Last week VinciWorks hosted James Marshall, HMRC’s DAC6 Policy Lead to find out more about HMRC’s intentions. Here’s a summary of what was discussed:

Reporting for the historic period: HMRC expect only category D Hallmark arrangements to be reported for the historic periods (both the original period and COVID extension periods).

Reporting from 1 January 2021: HMRC expect only category D Hallmark arrangements to be reported.

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Bribery and corruption in context

As the UK Bribery Act 2010, the world’s strongest piece of anti-corruption legislation reaches its tenth year, we look back on how the Bribery Act came to be.

Corruption you can see

The case of John Poulson provides an example of how small-scale bribery can, if unchecked, build up into a multi-million pound industry. Over 30 years Poulson, though not a qualified architect, and starting with just a £50 loan, built up the largest architectural practice in Europe through the corrupt purchase of local government contracts in northern England, and of contracts for the re-development of major railway termini through bribery of a British Rail employee, Graham Tunbridge. The bribes involved were not always large. When Tunbridge became Estates and Rating Surveyor for BR Southern Region, he gave Poulson contracts for the redevelopment of London Waterloo, Cannon Street and East Croydon stations–all in return for £253 a week and the loan of a Rover car.

Such corruption breeds more corruption; it was estimated at Poulson’s trial that 23 local authorities and over 300 individuals were involved. But the corruption had other deleterious effects. Taxpayers’ money was misused in paying more than the contracts might have cost on an open public tender. 

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As part of our strategic development we have identified a need for a manager for our Galway operations, principally DevOps, Content Development and Level 2 Support. We need a leader to get these separate teams working together and we need this leader to develop new Testing and Data Security teams. We need a people manager with experience of leading teams in software development to facilitate improvement in recruiting, managing, mentoring and developing technical talent for our business.

EssentialSkillz have identified new market opportunities that we can transition our compliance eLearning solution towards. This requires new positioning and messaging from a marketing and sales perspective but it also requires continuing product development. The new Chief Operations Officer will enable us to more effectively direct the efforts of our existing 27-person strong technical teams in Galway towards this new market position and will also need to hire and develop more
technical talent in order for us to execute this new development.

 

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Unexpectedly, and despite comments to the contrary, the UK has decided to implement its own MDR regime. Until this happens, DAC6 still applies in the UK for Hallmark D. Considering that the UK has been a leader in the fight against corruption and tax evasion, its version of MDR will possibly be broader and even more stringent.

It was an honour to host James Marshall of HMRC to discuss the UK’s changes to DAC6 post Brexit.

The webinar covered:

  • What changed with DAC6 in the UK?
  • How do these changes affect DAC6 reporting?
  • How will Omnitrack adapt to these changes?
  • What are the UK’s longer-term plans for MDR?
  • Answering attendee questions

A recording of the webinar is available as a podcast. You can listen to it in Apple Podcasts, Spotify etc. or directly by clicking on the button below.

Listen to our podcast

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In response to the Brexit Free Trade Agreement, the UK has limited the scope of DAC6 to only apply where a Category D hallmark is present. 

This dramatic change is in line with the UK’s obligations under the Fair Trade Agreement that requires the UK to implement, at a minimum, the standards and rules which have been agreed by the OECD concerning potential cross-border tax planning arrangements.

Hallmark D Arrangements

Hallmark D arrangements are those designed to undermine reporting requirements or obscure beneficial ownership. This shares substantial common ground with the Mandatory Disclosure Regime (MDR) developed by the OECD. 

The hallmark D category is split into two types of arrangements:

  • D(1) Arrangements that have the effect of undermining reporting requirements under agreements for the automatic exchange of information.
  • D(2) Arrangements that obscure beneficial ownership and involve the use of offshore entities and structures with no real substance.
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Sexual harassment and privacy rules in force in 2021

Effective as of January 1, 2021, Article 1010 of the Civil Code obliges companies to adopt measures for preventing sexual harassment in the workplace. This means employers have a duty to take action against sexual harassment. This includes:

  • Having a channel to complain about sexual harassment
  • Having a procedure for investigating complaints
  • Having rules to discipline wrongdoers

What does the law say?

Article 1010 of the Code stipulates that:

“Where a person sexually harasses another person against his or her will through verbal behavior, words, images, physical behavior, or other forms, the victim has the right to request the perpetrator to assume civil liability according to the law.

Government agencies, enterprises, schools and other entities shall take reasonable measures of prevention, acceptance of complaints, investigation and handling, so as to prevent and cease sexual harassment conducted by violators by making use of their powers, supervisor/subordinate relationships, etc.”

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HMRC have opened their DAC6 reporting tool via the Government Gateway. This is not impacted by Brexit changes in UK DAC6 legislation.

A UK-based reporting entity must register to report a DAC6 cross-border arrangement. Registrations can be at the same time that you submit your report or before. 

How to Register

To register on behalf of a business, you’ll need the:

  • Government Gateway user ID and password for the business
  • Unique Taxpayer Reference for the business, if it has one 
  • The registered name for your business on your incorporation certificate

You can register to use the online services here.

After you have registered

Once you’ve registered you’ll receive:

  • a DAC6 user ID
  • a confirmation email

You’ll need this DAC6 user ID to report your cross-border arrangements.

Contact us for a full guide on how to make DAC6 reports in the UK and other EU Member States.