|CookieConsent||https://www.clc-uk.org/||Stores the user's cookie consent state for the current domain||1 Year||HTTP|
|_ga||https://www.clc-uk.org/||Registers a unique ID that is used to generate statistical data on how the visitor uses the website.||1 Year||HTTP|
|_gat||https://www.clc-uk.org/||Used by Google Analytics to throttle request rate||Session||HTTP|
|_gid||https://www.clc-uk.org/||Registers a unique ID that is used to generate statistical data on how the visitor uses the website.||Session||HTTP|
|collect||google-analytics.com||Used to send data to Google Analytics about the visitor's device and behaviour. Tracks the visitor across devices and marketing channels.||Session||Pixel|
|GPS||youtube.com||Registers a unique ID on mobile devices to enable tracking based on geographical GPS location.||Session||HTTP|
|VISITOR_INFO1_LIVE||youtube.com||Tries to estimate the users' bandwidth on pages with integrated YouTube videos.||1 Year||HTTP|
|YSC||youtube.com||Registers a unique ID to keep statistics of what videos from YouTube the user has seen.||Session||HTTP|
A revised accounts code will be coming into effect 30 September 2020
The new code will contain simpler, more targeted requirements to make the code easier to understand, improving compliance and consumer protection.
The main changes are in relation to how to deal with aged balances up to £50 and to allow the use of third-party managed accounts (TPMAs).
CLC practices will no longer need the CLC’s authorisation to pay aged balances under £50 out of the client account.
CLC firms will only be able to use TPMAs regulated by the Financial Conduct Authority, and firms must also be authorised by the CLC to enter arrangements with a client to use a TPMA.
The changes will also see the introduction of a simplified Accountants Report.
You can see the revised code here
The Aged Balances self-certification form and the reporting form are now available. If the balance is not exceeding £50 (ie £50 or less) then the self-reporting form is to be used. If the balance exceeds £50, the reporting form is to be used to seek authorisation. These forms should be used for all aged balances from 30 September 2020, regardless of when they were accrued.
View the TPMA guidance here
And look at the Accountants Report and Guidance here. Do remember to make sure the new report is made available to your practice's accountants.
As further support is produced it will be published on this page.