CIPP Payroll: need to know 2021-2022

The Chartered Institute of Payroll Professionals

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"From 16 August when even more people will have the protection of both doses, and when modelling suggests the risks from the virus will be even lower, anyone who's a close contact of a positive case will no longer have to self- isolate if they have been fully vaccinated.

If someone gets their second dose just before or just after 16 August, they'll need to wait two weeks, after which their second jab can take effect and give them these new freedoms."

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Coronavirus guidance changes from 19 July 2021 20 July 2021

As of 19 July 2021, England moved to step four of the Government’s roadmap out of lockdown, but what is now allowed?

People are no longer being instructed to work from home if they can, but the Government is expecting that there will be a phased return to places of work over the course of the Summer. However, anyone who has worked from home for a period of a day or more in tax year 2021-22 is entitled to claim the working from home allowance for the remainder of the year.

For those travelling to work on public transport, the advice is still to wear a face covering. That advice extends to anyone who is attending any crowded area.

The Coronavirus Job Retention Scheme (CJRS) is still open and is due to close on 30 September 2021. For the claim period of July, employers can claim back 70% of an employee’s usual wages, which will then reduce to 60% for the final months of the scheme, in August and September. Employers must still ensure that their staff still receive at least 80% of their standard wages, so will need to pay the difference, and fund it themselves.

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Draft legislation, to be included in the Finance Bill 2021-22, published 21 July 2021

Various draft legislation has been published today, for inclusion in the Finance Bill 2021-22.

Clamping down on promoters of tax avoidance – Initially announced in November 2020, a new package of measures is being implemented to clamp down on any promoters of tax avoidance. Some of the key proposals include allowing HMRC to freeze the assets of promoters to ensure the penalties they are liable for are paid and assisting taxpayers in spotting and exiting avoidance schemes. There will also be a focus on tackling offshore promoters and any entities here in the UK that support them. Read the draft legislation here. Increasing Normal Minimum Pension Age (NMPA) – This draft legislation will raise the NMPA from the current 55, to 57 in April 2028. This means that the age at which those individuals who are members of a registered pension scheme can draw their benefits without being charged will increase. Those who are members of uniformed public service pension schemes and anyone with unqualified rights to access their pension below the age of 57 will not be subject to these unauthorised payment charges. Where individuals transfer their pension age, they will be able to retain their protected pension age. Read the draft legislation here.

Notification of an uncertain tax treatment by large businesses – This draft legislation makes it mandatory for large businesses to advise HMRC in scenarios where they have adopted an uncertain tax treatment. This will be applied to

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Payroll: need to know

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