The Chartered Institute of Payroll Professionals
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HMRC recognises that this is a common area that results in underpayment of the NMW, and the webinar will focus on internships, volunteers and work trials, explaining when and where there is a requirement for the minimum wage to be applied.
In addition to this, an overview of how HMRC NMW enforcement works will be provided, along with discussion of how mistakes can be rectified.
The webinar will take place between 11:00 and 12:00 on 11 May 2021, and registration can be completed here.
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Gary Lineker in IR35 court battle with HMRC 10 May 2021
It has been reported that former footballer and Match of the Day presenter, Gary Lineker, is the latest in a string of TV presenters that HMRC has taken to court in relation to IR35 rules.
Kaye Adams, Lorraine Kelly and Helen Fospero, who are also TV presenters all won their IR35 cases against HMRC, but Eamonn Holmes lost. Holmes is, however, appealing the verdict.
HMRC states that Lineker owes £3,621,735.90 in Income Tax and £1,313,755.38 in National Insurance (NI), which equates to a total bill of £4.9 million. This is because Lineker worked as a contractor, but HMRC argues that he should have been taxed as a direct employee of both the BBC and BT Sport, on which he covers the UEFA Champions League.
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Coronavirus Job Retention Scheme guidance updates 10 May 2021
There have been some further updates to various guidance on the Coronavirus Job Retention Scheme (CJRS). The list of employers who have made a claim under the CJRS has been updated to reflect information for claim periods from December 2020 to February 2021:
Employers who have claimed through the Coronavirus Job Retention Scheme
Additionally, details for claim periods from December 2020 to February 2021 are now available on Personal Tax Accounts.
The following guidance pages have been adjusted to state that claims for the period of April 2021 must be submitted by 14 May 2021:
Check if your employer can use the Coronavirus Job Retention Scheme Check if you can claim for your employees' wages through the Coronavirus Job Retention Scheme Calculate how much you can claim using the Coronavirus Job Retention Scheme Claim for wages through the Coronavirus Job Retention Scheme Reporting employees' wages to HMRC when you've claimed through the Coronavirus Job Retention Scheme Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme
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The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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