WCVA Trustee news 19 January 2007 / 19 Ionawr 2007

Smoking ban

The date for the smoking ban in Wales has been confirmed as 2 April 07, and 1 July 07 in England. It applies to all enclosed public places and in the workplace. The ACAS website offers a useful checklist of items for employer’s to consider when drawing up a policy on smoking at work. Whatever arrangements you make as an employer, your policy should be clearly set out and communicated to all staff. The SmokingBanWales website gives clear information on the situation in Wales, including a host of guidance for businesses.

Company details

Under the Companies (Registrar, Languages and Trading Disclosures) Regulations 2006 which came into force on 1 January 2007, the statutory requirement for companies to state certain particulars on their stationery and other hardcopy documents has been extended to websites and various electronic communications. It is now an offence, among other things, for a company incorporated under the Companies Acts not to state: the company’s name, its place of registration and the number with which it is registered, and the address of its registered office, on all the company’s websites and all its business letters and order forms that are in electronic form.

Most companies’ correspondence is now conducted primarily by email. Email messages are therefore potentially business letters in electronic form for these purposes, and companies should consider adding the required information to the ‘boilerplate’ language that typically appears automatically at the end of all their emails.

The requirement to state the company’s name (but not the other particulars) also applies to a range of other documents in electronic form, including, for example, notices and other official publications, orders for money or goods purporting to be signed by or on behalf of the company, invoices, receipts and letters of credit.

Licensing Act

A new briefing from Voluntary Arts Network, What's happening with the Licensing Act 2003?, provides an update on the Act since its implementation, and helps organisations avoid some of the pitfalls that have arisen in the first twelve months of its operation.

Social enterprise training materials

A pack of free training materials has been launched by the Social Enterprise Unit, Office of the Third Sector. They are designed to enable enterprise advisors help people who are new to business, to work more effectively as board members of social enterprises and voluntary organisations. The initiative came as result of research that showed many people sitting on boards in the not for profit sector were more used to a background of managing grant aid than earned income, and would value assistance in understanding the responsibilities and workings of boards of trading organisations.

These materials are incredibly useful, and even though they are aimed at social enterprises, in truth they are just as applicable to any entrepreneurial voluntary organisation that generates earned income. The materials can be downloaded free of charge.

Disability and Employment factsheet

The Chartered Institute of Personnel and Development (CIPD) have recently updated its factsheet on disability and employment. It includes an outline of the legal background to disability discrimination, highlights the key factors in terms of employment practice and suggests an action plan for employers.

Trustee liability

Reducing the risks is a new guide written by leading charity lawyer James Sinclair Taylor for the Governance Hub, which provides unambiguous information on trustee liability. It dispels some of the myths around this issue, and offers practical advice on assessing and minimising the risks associated with trustee liability.

Charity Commission online services

And, just a reminder about the Charity Commission’s online services. You can: complete and send your charity’s Annual Return or Annual Information Update for 2005 or 2006; view and make changes to your charity’s contact details; make changes to the way your charity is categorized; send general correspondence about your charity.

And in the future you will be able to: complete an application to register your organisation as a charity, and download and use model governing documents.

The UK Statute Law Database

The long-awaited UK Statute Law Database is now available and comprises the official revised edition of the primary legislation of the United Kingdom made available in electronic form. It includes: UK Public General Acts, UK Local Acts, Acts of the Scottish Parliament, Acts of the Northern Ireland Assembly, Statutory Instruments, Welsh Statutory Instruments, Scottish Statutory Instruments, Statutory Rules of Northern Ireland and General Synod Measures.

Legislation up to 2002 is available in its amended form so you can be sure you are reading the version currently in force. The inclusion of relevant amendments to legislation from 2002 to the present should be completed shortly. This is an invaluable resource and free to access.

Agency workers

Governing body members who regularly use agency workers will be pleased to hear that the uncertainty around the possible acquisition of employment rights has now been settled. Previous case law has suggested that employment contracts can be easily implied by the Courts. Mercifully, the Employment Appeal Tribunal in James v Greenwich Council has finally set our clear criteria required if such a contract is to be implied: it is not appropriate to imply a contract where the end-user cannot insist on the agency supplying a particular worker; the reality of the situation must be examined and clear indicators identified to establish a contract, otherwise the original agency situation will prevail, and the passage of time alone does not justify the implication of a contract. Anyone using agency staff should read paragraphs 53-61 of the decision.

A - Z of Good Governance

The A - Z of Good Governance is a pack of 26 cards with illustrated explanations of some terms used in governance plus related questions or exercises to help reflection on how your board/committee operates. They can be downloaded or purchased from the Governance Hub website.

WCVA Annual Report

The WCVA Annual Report is now available from the Helpdesk on 0800 2888 329, email help@wcva.org.uk, and will shortly be available to download from the WCVA website.

HM Revenue and Customs:

Unified HMRC Tax & VAT bulletin

From 1 Jan 2007 the Inland Revenue’s Tax Bulletin and HMCE Business Briefs were replaced by a unified publication: HM Revenue & Customs Brief. This will be published on-line only and issued as and when the HMRC has news to give.

Gift Aid - oral declarations

HMRC’s Detailed Guidance Notes for Charities have been updated at chapter 3 in respect of oral declarations to clarify charity’s record keeping requirements. The crucial text is as follows.

3.10.3 Gift Aid declarations can be given in writing, or orally. This includes electronic communications such as use of the Internet, e-mail, fax, telephone, mobile phone or text message etc. A declaration can cover a single donation or any number of donations.

Community Amateur Sports Clubs - HMRC Guidance Notes

The updated HMRC guidance is intended to help sports clubs and their supporters understand the scheme and take advantage of the tax benefits in Schedule 18, Finance Act 2002. It explains the rules that apply to clubs that want to register as CASCs with HMRC. It does not deal with the requirements that clubs need to satisfy to secure registration as a charity. The definition of a CASC is set out in the legislation. It is designed to give relief to clubs that are open to the whole community, are organised on an amateur basis and have as their main purpose providing facilities for, and promoting participation in one or more eligible sports (ie a sport that is recognised by the sports councils).

Charity tax legislation links and statistics

HMRC has published an incredibly useful list of statutory tax references for charities including the relevant references to the Finance Act 2006. It has also produced an updated series of statistics on various aspects of tax reliefs to charities.

Gwaharddiad ar ysmygu

Cadarnhawyd mai’r dyddiad ar gyfer y gwaharddiad ar ysmygu yng Nghymru yw 2 Ebrill 07, a 1 Gorffennaf 07 yn Lloegr. Mae’n berthnasol i bob man cyhoeddus caeedig ac yn y gweithle. Mae gwefan ACAS yn cynnig rhestr wirio ddefnyddiol o eitemau i gyflogwyr eu hystyried wrth lunio polisi am ysmygu yn y gwaith. Pa bynnag drefniadau a wnewch fel cyflogwr, dylid nodi a chyfleu eich polisi’n glir i bob aelod o staff. Mae gwefan GwaharddSmyguCymru yn rhoi gwybodaeth glir am y sefyllfa yng Nghymru, gan gynnwys arweiniad helaeth i fusnesau.

Manylion cwmni

O dan Reoliadau Cwmnïau (Cofrestrydd, Ieithoedd a Datgeliadau Masnachu) 2006 a ddaeth i rym ar 1 Ionawr 2007, mae’r gofyniad statudol i gwmnïau ddatgan rhai manylion penodol ar eu deunydd ysgrifennu a dogfennau copi caled eraill wedi cael ei ymestyn i wefannau ac amryw ddulliau cyfathrebu electronig. Mae bellach yn drosedd, ymhlith pethau eraill, i gwmni a gorfforwyd o dan Ddeddfau’r Cwmnïau beidio â datgan: enw’r cwmni, ei fan cofrestru a’i rif cofrestru, a chyfeiriad ei swyddfa gofrestredig, ar holl wefannau’r cwmni a’i holl lythyrau busnes a ffurflenni archeb sydd ar ffurf electronig.

Mae’r rhan fwyaf o gwmnïau bellach yn defnyddio e-bost gan mwyaf i gynnal eu gohebiaeth. Mae negeseuon e-bost yn gallu bod yn llythyrau busnes felly ar ffurf electronig at y dibenion hyn, ac fe ddylai cwmnïau ystyried ychwanegu’r wybodaeth ofynnol at y testun sy’n ymddangos yn nodweddiadol ar ddiwedd eu holl e-byst yn awtomatig.

Mae’r gofyniad i ddatgan enw’r cwmni (ond nid y manylion eraill) hefyd yn berthnasol i ystod o ddogfennau eraill ar ffurf electronig, gan gynnwys, er enghraifft, hysbysiadau a chyhoeddiadau swyddogol eraill, archebion am arian neu nwyddau i’w llofnodi gan neu ar ran y cwmni, anfonebau, derbynebau a llythyrau credyd.

Deddf Trwyddedu

Mae pecyn gwybodaeth newydd gan y Rhwydwaith Celfyddydau Gwirfoddol, Beth sy’n digwydd gyda Deddf Trwyddedu 2003?, yn rhoi’r wybodaeth ddiweddaraf am y Ddeddf ers iddi gael ei rhoi ar waith, ac yn helpu sefydliadau i osgoi rhai o’r peryglon sydd wedi codi yn ystod deuddeg mis cyntaf ei gweithredu.

Deunyddiau hyfforddiant i fentrau cymdeithasol

Mae pecyn o ddeunyddiau hyfforddiant rhad ac am ddim wedi’i lansio gan yr Uned Mentrau Cymdeithasol, Swyddfa’r Trydydd Sector. Fe’u cynlluniwyd i alluogi cynghorwyr menter i helpu pobl sy’n newydd i’r byd busnes, i weithio’n fwy effeithiol fel aelodau bwrdd mentrau cymdeithasol a mudiadau gwirfoddol. Daeth y fenter hon o ganlyniad i ymchwil a ddangosodd fod llawer o bobl sy’n eistedd ar fyrddau yn y sector dielw yn fwy cyfarwydd â rheoli cymorth grant nag incwm a enillir, ac y byddent yn croesawu cymorth i ddeall cyfrifoldebau byrddau sefydliadau masnachol a’r ffordd y maent yn gweithio.

Mae’r deunyddiau hyn yn ddefnyddiol dros ben, ac er eu bod ar gyfer mentrau cymdeithasol yn bennaf, mewn gwirionedd mae’r un mor hawdd eu cymhwyso i unrhyw fudiad gwirfoddol entrepreneuraidd sy’n cynhyrchu incwm a enillir. Mae’r deunyddiau ar gael i’w llwytho i lawr yn rhad ac am ddim.

Taflen ffeithiau Anabledd a Chyflogaeth

Yn ddiweddar, mae’r Sefydliad Siartredig Personél a Datblygu (CIPD) wedi diweddaru ei daflen ffeithiau am anabledd a chyflogaeth. Ynddo mae’n amlinellu’r cefndir cyfreithiol i wahaniaethu ar sail anabledd, yn amlygu’r ffactorau allweddol o ran arfer cyflogaeth ac yn awgrymu cynllun gweithredu i gyflogwyr.

Atebolrwydd ymddiriedolwyr

Mae Lleihau’r risgiau yn ganllaw newydd a ysgrifennwyd gan y cyfreithiwr elusen blaenllaw James Sinclair Taylor ar gyfer y Ganolfan Lywodraethol, sy’n rhoi gwybodaeth ddiamwys am atebolrwydd ymddiriedolwyr. Mae’n chwalu ambell chwedl am y mater hwn, ac yn cynnig cyngor ymarferol am asesu a lleihau’r risgiau mewn cysylltiad ag atebolrwydd ymddiriedolwyr.

Gwasanaethau ar-lein y Comisiwn Elusennau

A dyma’ch atgoffa am wasanaethau ar-lein y Comisiwn Elusennau. Fe allwch: lenwi ac anfon Datganiad Blynyddol neu Ddiweddariad Gwybodaeth Blynyddol eich elusen ar gyfer 2005 neu 2006; gweld a newid manylion cyswllt eich elusen; gwneud newidiadau i’r ffordd y mae’ch elusen yn cael ei chategoreiddio; anfon gohebiaeth gyffredinol am eich elusen.

Ac yn y dyfodol fe allwch chi: gwblhau cais i gofrestru eich sefydliad yn elusen, a llwytho dogfennau llywodraethu enghreifftiol i lawr a’u defnyddio.

Cronfa Ddata Cyfraith Statudau’r DU

Mae Cronfa Ddata hirddisgwyliedig Cyfraith Statudau’r DU ar gael bellach ac mae’n cynnwys yr argraffiad diwygiedig swyddogol o ddeddfwriaeth sylfaenol y Deyrnas Unedig sydd ar gael ar ffurf electronig. Mae’n cynnwys: Deddfau Cyffredinol Cyhoeddus y DU, Deddfau Lleol y DU, Deddfau Senedd yr Alban, Deddfau Cynulliad Gogledd Iwerddon, Offerynnau Statudol, Offerynnau Statudol Cymru, Offerynnau Statudol yr Alban, Rheolau Statudol Gogledd Iwerddon a Mesurau Synod Cyffredinol.

Mae deddfwriaeth hyd at 2002 ar gael yn ei ffurf ddiwygiedig er mwyn ichi fod yn siwr eich bod yn darllen y fersiwn sydd mewn grym ar hyn o bryd. Fe ddylai’r gwaith o gynnwys gwelliannau perthnasol i ddeddfwriaeth o 2002 i’r presennol gael ei gwblhau cyn bo hir. Mae hwn yn adnodd amhrisiadwy ac yn rhad ac am ddim i’w weld.

Gweithwyr asiantaeth

Bydd aelodau cyrff llywodraethu sy’n defnyddio gweithwyr asiantaeth yn rheolaidd yn falch o glywed bod yr ansicrwydd ynghylch posibilrwydd cael hawliau cyflogaeth wedi’i setlo bellach. Mae cyfraith achosion blaenorol wedi awgrymu y gall contractau cyflogaeth gael eu hawgrymu’n hawdd gan y Llysoedd. Drwy drugaredd, o’r diwedd mae’r Tribiwnlys Apêl Cyflogaeth yn James v Greenwich Council wedi nodi’r meini prawf clir sy’n ofynnol er mwyn awgrymu contract felly: nid yw’n briodol awgrymu contract os na all y defnyddiwr terfynol fynnu bod yr asiantaeth yn cyflenwi gweithiwr penodol; rhaid archwilio’r sefyllfa wirioneddol a nodi dangosyddion clir i sefydlu contract, neu bydd y sefyllfa asiantaeth wreiddiol yn trechu, ac ni ellir cyfiawnhau awgrymu contract am y rhes! wm bod amser wedi mynd heibio yn unig. Dylai unrhyw un sy’n defnyddio staff asiantaeth ddarllen paragraffau 53-61 o’r penderfyniad.

Canllaw i Lywodraethu Da

Mae’r Canllaw i Lywodraethu Da yn becyn o 26 o gardiau ag esboniadau â lluniau o rai termau a ddefnyddir ym maes llywodraethu yn ogystal â chwestiynau neu ymarferion perthnasol er mwyn ystyried y ffordd y mae eich bwrdd/pwyllgor yn gweithredu. Gellir eu llwytho i lawr neu eu prynu oddi ar wefan y Ganolfan Lywodraethol.

Adroddiad Blynyddol WCVA

Mae Adroddiad Blynyddol WCVA ar gael bellach gan y Ddesg Gymorth ar 0800 2888 329, e-bost help@wcva.org.uk, a bydd ar gael i’w lwytho i lawr cyn hir oddi ar wefan WCVA.

Cyllid a Thollau EM:

Bwletin Unol Treth a TAW Cyllid a Thollau EM

O 1 Ionawr 2007 cafodd Bwletin Treth Cyllid y Wlad a Briffiau Busnes Tollau Tramor a Chartref EM eu disodli gan un cyhoeddiad, sef Briff Cyllid a Thollau EM. Caiff hwn ei gyhoeddi ar-lein yn unig a hynny pan fydd newyddion gan Gyllid a Thollau EM i’w roi.

Cymorth Rhodd - datganiadau llafar

Diweddarwyd Nodiadau Cyfarwyddo Manwl i Elusennau Cyllid a Thollau EM ym mhennod 3 o ran datganiadau llafar i egluro gofynion cadw cofnodion elusennau. Mae’r testun hollbwysig fel a ganlyn.

3.10.3 Gellir rhoi datganiadau Cymorth Rhodd yn ysgrifenedig, neu ar lafar. Mae hyn yn cynnwys dulliau cyfathrebu electronig fel defnyddio’r Rhyngrwyd, e-bost, ffacs, ffôn, ffôn symudol neu neges destun ayb. Gall datganiad ymdrin ag un rhodd neu unrhyw nifer o roddion.

Clybiau Chwaraeon Amatur Cymunedol - Nodiadau Cyfarwyddo Cyllid a Thollau EM

Bwriad canllaw Cyllid a Thollau EM wedi’i ddiweddaru yw helpu clybiau chwaraeon a’u cefnogwyr i ddeall y cynllun a manteisio ar y buddion treth yn Atodlen 18, Deddf Cyllid 2002. Mae’n egluro’r rheolau sy’n berthnasol i glybiau sydd eisiau cofrestru fel CASC gyda Chyllid a Thollau EM. Nid yw’n ymdrin â’r gofynion y mae angen i glybiau eu bodloni i sicrhau cofrestriad fel elusen. Mae diffiniad o CASC yn y ddeddfwriaeth. Ei fwriad yw rhoi gostyngiadau i glybiau sy’n agored i’r gymuned gyfan, sy’n cael eu trefnu ar sail amatur, gyda’r prif ddiben o ddarparu cyfleusterau ar gyfer un neu fwy camp gymwys (h.y., camp sy’n cael ei chydnabod gan y cynghorau chwaraeon) a hyrwyddo cyfranogiad yn y campau hyn.

Cysylltiadau ac ystadegau deddfwriaeth treth elusen

Mae Cyllid a Thollau EM wedi cyhoeddi rhestr hynod ddefnyddiol o gyfeiriadau treth statudol i elusennau gan gynnwys y cyfeiriadau perthnasol at Ddeddf Cyllid 2006. Mae hefyd wedi cynhyrchu cyfres ddiweddaredig o ystadegau am agweddau amrywiol ar ostyngiadau yn y dreth i elusennau.