Policy hub
From tax year 2022/23, a RTI solution will be developed. Legislation for the relief will include a three-year sunset clause, from April 2021. The policy will be reviewed at that point and, if it is not fulfilling its aim of helping veterans into civilian employment, it can be withdrawn. In terms of definitions, the government will define a ‘veteran’ in accordance with criteria laid out in established NICs legislation and the Armed Forces covenant, and does not consider it necessary to extend the definition to include those who have only served in the Reserve Forces. Additionally, the relief’s availability will not be dependent upon when the veteran left the Armed Forces. The government intends to define ‘qualifying employment’ in line with the approach put forward in the consultation document but will ensure that veterans are not restricted for qualifying for the relief if they have previously served in the Armed Forces and then re-joined. The relief will be available for a period of their first twelve months of civilian employment every time they leave HM Armed Forces. At the time of writing, further guidance
is awaited, which will be published by HMRC prior to April 2021, confirming the information and records an employer will need to keep and retain for qualifying employments relating to tax year 2021/22. The types of evidence that can be used to determine a veteran’s eligibility will also be provided. ...for a period of their first twelve months of civilian employment... CJRS: publication of employer names HMRC has confirmed it is publishing the names of employers that have utilised the coronavirus job retention scheme (CJRS) for periods from 1 December 2020. Initially, employer names were published on 26 January 2021 (http://ow.ly/ cWQL30ruxSx), with additional information being provided in February, including the value of claims (within a banded range) and the company registration numbers.
Names are to be published on a monthly basis. HMRC has confirmed that the details of employers demonstrating that publication of their name would lead to a risk of violence or intimidation to individuals, or anyone living with them, will not be included. There is an online application form (http://ow.ly/Izv730rtIRN) for employers in this position to complete. Details will not be published before HMRC makes a decision on the case, and the employer will subsequently be notified of it. Employers must submit the application forms themselves and must not utilise an agent to submit the form on their behalf. Employees also have the ability to check if a CJRS claim has been made on their behalf through their online Personal Tax Account, from February 2021 onwards. It is hoped that this will prevent ‘furlough fraud’, which unfortunately was prevalent under the previous version of the scheme. This could involve businesses encouraging employees to carry out work whilst claiming furlough pay for them, or claiming for employees who do not qualify, or claiming too much in relation to an employee. n
BeConnected: National Forums Delivered by our policy officers, Gemma Mullis and Lora Murphy, these BeConnected: National Forums are the perfect way to understand how recent changes will affect your and your team’s day to day roles. We’ll keep you up to date on any changes and updates revealed in the March 2021 budget and also tell you how you’ll need to implement and process these changes.
Launch date 27 April
Now open to all current CIPP members.
Additional dates: 6 May, 12 May, 20 May, 26 May.
Visit cipp.org.uk/events/events-calendar , to book your place and find out more.
cipp.org.uk
@CIPP_UK
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| Professional in Payroll, Pensions and Reward |
Issue 68 | March 2021
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