CIPP Payroll: need to know 2021-2022

The Chartered Institute of Payroll Professionals

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You can register for the webinar here.

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Expenses and Benefits - HMRC Webinars 09 September 2021

HMRC continues its programme to deliver free webinars to support employers to understand the key concepts of their statutory requirements. The webinars are live, giving the opportunity for participants to ask questions throughout. In September and October HMRC, you can join HMRC to understand more about the following areas:

Expenses and benefits for employers – employees with more than one workplace: This webinar will look at permanent and temporary workplaces, depots, business journeys and homeworking.

You can register for the webinar here.

Expenses and benefits for employers – employee travel: This webinar will look at travel and subsistence payments to employees as well as mileage payments if employees are using their own vehicle.

You can register for the webinar here.

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HMRC Agent Update 88 Published 16 September 2021

The latest Agent Update issue has been published by HMRC, and includes articles that discuss technical updates and reminders relating to the Coronavirus Job Retention Scheme (CJRS), along with news about the VAT reverse charge, Making Tax Digital for VAT, and tax conditionality.

As always, the CIPP encourage agents to read the update in full here.

Below is a summary of some of the items included in the update this month.

The update confirms the closure of the CJRS scheme on 30 September and the deadline for final claims on 14 October 2021. In September, employers can claim 60% of furloughed employees pay, up to a cap of £1,875 per month. The remaining 20% should be funded by the employer, alongside any employer national insurance and pension costs. HMRC also confirm the student loan deductions should not be taken from occupational pension scheme payments, or payments that are subject to the off-payroll working rule. Some Full Payment Submissions (FPS) files have shown student loan deductions where the indicator has been selected for one of the above. HMRC urge agents to check the indicators are being used correctly to ensure that a mistake has not been made.

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The Chartered Institute of Payroll Professionals

Payroll: need to know

cipp.org.uk

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