CIPP Payroll: need to know 2020-21

Late filing and payment penalties – HMRC Support .........................................................................................377 Withdrawal of ordering paper P45s and P60s from HMRC: postponement ......................................................377 HMRC consultation: Notification of uncertain tax treatment by large businesses .............................................378 HMRC reminds customers to update them of any changes to circumstances or income, for the purposes of Tax Credits ..............................................................................................................................................................378 Draft New Starter Checklist provided by HMRC ...............................................................................................379 HMRC assistance on P11Ds for 2019-20.........................................................................................................380 Appointment of Deputy Chief Executive Officer and Second Permanent Secretary of HMRC .........................380 HMRC refreshes its agent toolkits catalogue....................................................................................................381 Updates to how to use HMRC Online Services for reporting PAYE and CIS....................................................381 HMRC publishes its ‘Measuring Tax Gaps: 2020 edition’ report.......................................................................381 Draft New Starter Checklist provided by HMRC ...............................................................................................382 HMRC releases policy paper on changes to the treatment of termination payments .......................................383 HMRC confirms important changes to the operation of the Alternative Dispute Resolution process ................383 Using Basic PAYE Tools for the EPS ...............................................................................................................384 Tackling promoters of Tax avoidance schemes................................................................................................384 Building a trusted, modern tax administration system ......................................................................................385 Updated guidance for those affected by changes to the Loan Charge .............................................................386 Four arrested and questioned on suspicion of money laundering ....................................................................386 HMRC webinars and YouTube guidance on the Eat Out to Help Out scheme .................................................387 HMRC publishes ‘Residence: The SRT: Annex D: International tax clarifications due to coronavirus (COVID 19)’ – Q&A...............................................................................................................................................................388 HMRC webinar: payrolling benefits ..................................................................................................................388 Additional guidance on the implementation of the loan charge published ........................................................389 HMRC webinar: Self-Employment Income Support Scheme............................................................................389 As children return to school, a timely reminder about Tax-Free Childcare .......................................................390 August electronic payment deadline.................................................................................................................390 Temporary easement for employees who return to work in the UK ..................................................................391 PAYE RTI penalties – continuation of the risk-based approach to charging penalties .....................................391 HMRC webinar: disguised remuneration ..........................................................................................................392 RTI RIM artefacts updated for tax year 2020-21...............................................................................................392 Updated DPS techpack now available..............................................................................................................393 The importance of the Corporate Criminal Offences legislation........................................................................393 HMRC is seeking views on its development of an Application Programme Interface (API) in relation to Corporate Interest Restrictions (CIR) ................................................................................................................................394 HMRC’s Chief Executive discusses the tax gap, EU transition and the Coronavirus Job Retention Scheme ..395 30 September - the Loan Charge deadline approaches ...................................................................................395 No extension to the Loan Charge deadline.......................................................................................................396 HMRC webinar: company directors – payroll and you......................................................................................396 Disguised Remuneration Loan Charge deadline arrives ..................................................................................397 HMRC webinars – Off-Payroll working and Avoiding Saver Scams .................................................................397 Self-employed apply online to HMRC to spread the cost .................................................................................398 HMRC and TPR join forces to deliver webinar on pension scams....................................................................399 The CIPP’s response to the HMRC consultation: ‘Supporting veterans’ transition to civilian life through employment’ .....................................................................................................................................................399 Changes to HMRC helpline opening hours.......................................................................................................400 Agent Self Serve developments .......................................................................................................................400 Self-Assessment tax return deadline approaches ............................................................................................400 Check if you need to tell HMRC about additional income .................................................................................401 HMRC webinars: Coronavirus-related measures and the Statutory Sick Pay Rebate Scheme........................401 HMRC Charter published..................................................................................................................................402 RTI reporting obligations for early Christmas pay dates ...................................................................................402 How HMRC intends to continue to support taxpayers and the economy ..........................................................403 HMRC publishes response to the consultation: Changes to tackle Construction Industry Scheme abuse .......405 HMRC publishes response to the raising standards in the tax advice market consultation ..............................405 HMRC consultation: Making tax digital: Corporation Tax .................................................................................406 Tax-payers cautioned about scammers posing as HMRC ahead of the Self-Assessment tax return deadline 406 Get your (virtual) Christmas party hats at the ready! ........................................................................................407 Making a late election in relation to the disguised remuneration loan charge...................................................408 HMRC webinars: off-payroll working ................................................................................................................409 Tax Avoidance - don’t get caught out ...............................................................................................................410 HMRC to become a preferential creditor from 1 December 2020.....................................................................411 Late filing penalties for Interest Restriction Returns .........................................................................................412

The Chartered Institute of Payroll Professionals

Payroll: need to know

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