Bs 8300 Code Of Practice

[Serafin Sonnier]

TheBS 8300 code of practice detailing the approaches to meet the required inclusive design of buildings for meeting the needs of disabled people. The key element of the revision that happened in 2018 by the British Standards institution to BS8300 is to offer "equal access to services and buildings".

BS 8300 is a British Code of Practice that sets out the requirements of how buildings should be designed, constructed and maintained to meet the needs of disabled people as well as create an accessible and inclusive environment for them.

BS 8300 is in place to ensure everybody has access to enter, to use and to exit a built environment open to the public equally. This is aimed particularly at the diasbled, elderly or those less able to stand.

One of the largest disabled groups in the UK with 1 in 6 of the population (11 million) live with a hearing impairment, a of those wear hearing aids. With these figures in mind the B/559 committee (the official body which creates and revises the British Standards), realised the original BS 8300 code of practice had become outdated and needed revising.

The original British standard offered limited detail and did not give examples of what makes best practice. Having this uncertainty meant it was hard for AV installers to justify their knowledge over an electrician who could fit an induction loop system. It also meant the end clients weren't appropriately served.

In previous versions of the BS 8300 code of practice the main focus was on the design of seperate accessible facilities and their ability to meet requirements of the disabled. This more recent version, however, focuses on the inclusive built environment as a whole and how it can be made universally accessible, meaning developers can build/make the environments inclusive from the start. Therefore the revisions have been made to create inclusive design of an accessible built environment.

The key element of the revision to BS 8300 is to offer "equal access to services and buildings". As an example, this includes hearing aid wearers no longer only having access to only one designated checkout, they now are able to use any checkout as they all offer induction loop systems or other alternative assistive hearing systems.

There are now a firm set of guidelines for those in the construction industry to adhere to in order to be BS 8300 compliant. The guidelines apply to within the building itself and the immmediate surroundings. For example:

As the guidelines of the BS 8300 standard were developed by industry experts, they recognise the importance of expertise/knowledge in ensuring that the application of resources including Induction Loops and Assistive Listening Systems meet the needs of the end user. The revised British standard covers all external accessibility issues as well as all internal issues. The standard states which public areas should have assistive hearing systems and what type of loop system should be specified.

If an assitive hearing system can't cover the whole environment it is meant for, it must be addressed with clear signage to indicate where it is accessible. Environments and sectors where assistive listening systems should be applied include:

It is no longer enough to just install a loop. If a person with hearing impairment/loss cannot access information or entertainment because the system has not been specified or installed properly, the new revised standards have not been met.

Staff members are the connecting point between the hearing loop and the user. It is essential that staff know a loop is in place and the basic functionality of it; this way they can advise customers and visitors accordingly.

A lot of hearing aid users have found that induction loop systems are in place but are turned off or staff are un -aware that the loop system does not work. This is caused by lack of staff training or lack of testing using an appropriate testing meter. This is not only frustrating for the users of the loop, it also means people are likely to take their business elsewhere.

The new BS 8300 standard matters as it cannot be ignored in any project that you may be involved with. The new standard also provides more clarity on how the buildings should be designed, constructed and maintained to create an accessible and inclusive environment for disabled people.

CIE is one of the UK's leading and most innovative professional AV distributors and is a leading provider of Induction Loops and Assistive Listening Technology Systems.

This guide is provided to educate and assist U.S. persons in the continental U.S. and in the U.S. territories who have the obligation to file Forms 8300; and for the tax professionals who prepare and file Forms 8300 on behalf of their clients. This guide also supports IRS examiners in their efforts to consistently and fairly administer the Form 8300 examination and penalty program.

The law requires trades and businesses report cash payments of more than $10,000 to the federal government by filing IRS/FinCEN Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business PDF. Transactions requiring Form 8300 include, but are not limited to:

The information contained on the form assists law enforcement in its anti-money laundering efforts. When businesses comply with the reporting requirements, they provide authorities with an audit trail to investigate possible tax evasion, drug dealing, terrorist financing, and other criminal activities.

Example: Dave Chestnut bought a new car and sold his old one for $11,000. The buyer paid Mr. Chestnut in cash. Since Mr. Chestnut is not in the trade or business of selling cars, he would not be required to report the receipt of cash exceeding $10,000 from the sale of the car.

Example: Jane Hawthorne operates a jewelry store in Puerto Rico and received payment in cash on a sale of jewelry for $12,000. She will need to report the transaction on a Form 8300. In general, a person engaged in a trade or business located in a U.S. possession or territory is subject to the general jurisdiction of the IRS and must file Form 8300 with IRS. This is in addition to any filing obligation the person may have with the territory tax authorities under requirements similar to the requirement to file Forms 8300 with the IRS.

Cash includes the coins and currency of the United States and a foreign country. Cash may also include cashier's checks, bank drafts, traveler's checks, and money orders with a face value of $10,000 or less, if the business receives the instrument in:

Example: Ed Maple asks a travel agent to charter a passenger airplane to take a group to a sports event in another city. He also asks the travel agent to book hotel rooms and admission tickets for the group. He pays with two money orders, each for $6,000. The travel agent has received more than $10,000 cash in the designated reporting transaction and must file Form 8300.

Note: When a customer uses currency of more than $10,000 to purchase a monetary instrument, the financial institution issuing the cashier's check, bank draft, traveler's check or money order is required to report the transaction by filing the FinCEN Currency Transaction Report (CTR).

The law requires trades and businesses report transactions when customers use cash in a single transaction or a related transaction. Related transactions are transactions between a payer, or an agent of the payer, and a recipient of cash occurring within a 24-hour period. If the same payer makes two or more transactions totaling more than $10,000 in a 24-hour period, the business must treat the transactions as one transaction and report the payments. A 24-hour period is 24 hours, not necessarily a calendar day or banking day.

Example: A retail motorcycle dealer sells a motorcycle for $9,000 in cash to Gary Smith at 10 a.m. During the afternoon on the same day, Mr. Smith returns to buy another motorcycle for his son and pays $9,000 in cash. Since, both transactions occurred within a 24-hour period, they are related transactions, and the motorcycle dealer must file Form 8300.

Example: A customer purchases a vehicle for $9,000 and then within the next 12 months pays the dealership additional cash of $1,500 for items such as a new transmission, accessories, customized paint job, and others. The dealership is not required to file a Form 8300 if the additional transactions are not part of the original sales contract, and the customer has no additional legal obligation to make such additional transactions.

Under the filing exception as described in Publication 1544, a filer is not required to provide the TIN of a person who is a nonresident individual or foreign organization. However, name and address verification are required, and the source of the verification must be included in item 14(a), (b), and (c) of Form 8300. For nonresident aliens, acceptable documentation would include a government issued valid picture ID such as a passport, alien registration card or other official document.

Example: A nonresident alien with no SSN or ITIN makes a purchase requiring Form 8300 reporting and presents a Mexican driver's license to verify his name and address. A driver's license issued by a foreign government would be acceptable documentation for name and address verification purposes.

The business may report suspicious transactions by checking the "suspicious transaction" box (box 1b) on the top line of Form 8300. If a business suspects a transaction is related to terrorist activity, the business should call the Financial Institutions Hotline at 866-556-3974.

The business may voluntarily file a Form 8300 in those situations where the transaction is $10,000 or less and suspicious. Because the Form 8300 is not required in those situations, there is no requirement to send a written statement to the payor (see Required written statement for customers below).

3a8082e126