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discussions centred on a variety of subjects, with the extension to various deadlines due to coronavirus being one of them. The deadline for Appendix 4 reports was extended to 31 July 2020; and due to posting issues the option to email Appendix 4 reports and Appendix 7A and 7B returns was made available. The deadline for Appendix 8 applications was also extended. If deadlines were missed, the advice was to refer to the reasonable excuse guidelines for missing some tax obligations. HMRC confirmed that where an employee is subject to social security in two locations, regulations regarding apportionment of income should eliminate double withholding in most scenarios. However, to avoid double withholding entirely, all countries’ agreements would need to be the same, which currently isn’t the case. ...alarming that only 34% of businesses are completely prepared for the
successfully through the Report Stage in the House of Commons, so the Bill has received Royal Assent, the policy and research team hosted a question on the CIPP’s News Online page. The question asked members how prepared they are for the reforms to be implemented from 6 April 2021. The answers were as follows: ● Ready for the off-payroll working reforms: 34% ● Not ready for the off-payroll working reforms: 17% ● Starting to prepare for the off-payroll working reforms: 17% ● Due to the outbreak of coronavirus, there will be no requirement to use off- payroll workers: 12% ● Hoping that the reforms will be delayed again: 10% ● Responding from the public sector, where the reforms have already been implemented: 10%. It seems alarming that only 34% of businesses are completely prepared for the upcoming changes, and that there are still individuals who are hoping that they will be delayed once again. It would be plausible to assume that many businesses were already ready for the reforms, due to the fact that it was only announced in March 2020 that they would be postponed due to the effects of coronavirus. Carer’s leave consultation The Department for Business, Energy and Industrial Strategy (BEIS) ran a consultation on the proposal to provide employees with a new entitlement to a week’s worth of unpaid leave in which to perform caring duties. The CIPP responded to the consultation, after hosting a survey which asked members for their views on the potential new right. The questions probed various issues, such as: which individuals employees should be able to take leave for, whether or not employees could self-certificate, and if there should be a qualifying period of employment which should be observed prior to the entitlement being granted. The full consultation response is available on the CIPP’s website. n If you have views or experiences on any aspect of the off-payroll working reforms, including your experience of using CEST, please contact Samantha Mann, policy and research technical lead to policy@cipp.org.uk .
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There have been many queries submitted to HMRC about the statutory residence test, and all of them have been escalated to the technical team. Work has been carried out on a frequently-asked- questions document to help with the most common queries, but the message is still to continue to flag any additional issues directly with the expat team at HMRC. There has also been much discussion around the ‘S690’ and ‘S41ZA’, with HMRC dedicated to providing guidance on both. Sections 81555/81545 of the PAYE Manual have already been updated in relation to S690 and coronavirus. HMRC understands that the expat population is not always fully considered in relation to new schemes, and this is also true of the coronavirus job retention scheme (CJRS). Off-payroll working reforms In recognition of the fact that, on 1 July 2020, the off-payroll working clause and schedule within the Finance Bill passed
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| Professional in Payroll, Pensions and Reward |
Issue 63 | September 2020
*correct at time of publication
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