The Chartered Institute of Payroll Professionals
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Marriage Allowance is now benefitting 1.8 million couples 10 August 2021
HMRC announce latest statistics and encourage eligible couples to apply for the marriage allowance.
Marriage allowance was introduced in April 2015 and allows couples who are married or in a civil partnership to save up to £252 per year (2021/22 rates) by transferring up to 10 percent of their personal allowance threshold to their partner. HMRC announced today that nearly 1.8 million couples are using the allowance and is encouraging couples who have recently married or who have entered into a new civil partnership to check if they are eligible. Couples can also backdate their claims for any of the four previous tax years.
If one partner earns below their personal allowance threshold, and the other is a basic rate taxpayer, and they are in a marriage or civil partnership, they can apply for the scheme.
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HMRC has published the Employer Bulletin for August 2021. 11 August 2021
The bulletin contains a wealth of information of interest to payroll professionals and the work that they carry out, and the CIPP recommends that it is read in its entirety.
A couple of key items from the Bulletin are highlighted below, but the full version can be accessed here.
Changes to right to work checks from 1 July 2021 From 1 July 2021 employers cannot accept EU passports or ID cards as proof of right to work (with the exception of Irish citizens). The EU Settlement scheme application deadline was the 30 June 2021, and whilst there is no requirement to complete a retrospective check on anyone employed before 1 July 2021, EU citizens will need to satisfy new right to work criteria to work in the UK. Coronavirus Job Retention Scheme (CJRS) In July, the UK government contribution to CJRS reduced to 70% of an employee’s usual wa ges, meaning that the employer is required to pay the remaining 10% plus the national insurance and pension costs.
The bulletin also highlights the relatively new functionality where CJRS claims for 16 to 99 employees can be completed via spreadsheet upload.
Coronavirus and Social Security coordination with the EU HMRC have an arrangement with the EU which can allow HMRC to disregard and individuals’ work location caused solely by the COVID- 19 restrictions. Where an individual’s work location has cha nged, HMRC can consider individual circumstances to decide whether National Insurance contributions (NIC) are due in the UK. This arrangement will end no later than December 2021. HMRC also provide a link to apply for a certificate to prove that an individual has to pay UK NIC’s. Minimum Wage Compliance 1 in 5 apprentices earn less that their legal entitlement - according to a recent Low Pay Commission report. The August bulletin urges employers to check they are paying the correct minimum wage rates to apprentices, and highlights some of the most common errors.
The Chartered Institute of Payroll Professionals
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