The Chartered Institute of Payroll Professionals
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Employers needing help to carry out a right to work check can contact the Employer helpline on 0300 790 6268.
Information on right to work checks is available online.
Basis period reform consultation
The government has published a consultation alongside draft legislation on its intentions to reform basis periods, which are used to allocate profits and losses to tax years.
The proposal will amend the basis period rules from a ‘current year basis’ to a ‘tax year basis’, and the transition will take place from 2022-23. The changes will come into effect from 2023- 24. This would mean that a business’s profit or loss for a tax year would be the profit or loss occurring in the actual tax year, regardless of the accounting date. The consultation explores the detailed technical design of basis period reform, assessing its benefits and its downsides. Additionally, it will look at how to implement the reform to mitigate against some of the challenges faced by the simplification.
The changes to basis periods are intended to simplify the tax system before the introduction of Making Tax Digital (MTD) for Income Tax.
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Kickstart Sceme queries 23 August 2021
Any organisations who are utilising the Kickstart Scheme who have any queries about its finer details should contact the Department for Work and Pensions (DWP) directly.
The contact address for general queries regarding the scheme is kickstart.paymentenquiries@dwp.gov.uk.
There is also the option for employers to contact their local Kickstart District Account Manager, who may be able to assist in managing their query. The contact address will depend on the employer’s location, and the addresses can be found online here. The Kickstart Scheme provides funding towards the creation of new jobs for 16-24 year olds who are in receipt of certain benefits, and are at risk of long term unemployment. Employers of any size can apply for funding which includes: • 100% of the National Minimum Wage (NMW) or National Living Wage (NLW) for 25 hours per week for a total of six months • The associated employer National Insurance (NI) contributions • The associated minimum Automatic Enrolment (AE) pension contributions
Kickstart job start dates can be staggered up until 31 December 2021.
Further information about the Kickstart Scheme can be located here.
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CJRS guidance updated to reflect August and September claims 23 August 2021
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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