Updated guidance on the treatment of DEAs during the outbreak of coronavirus ............................................479 Expat News ..........................................................................................................................................................479 How to calculate and deduct PAYE for employees coming to work in the UK ..................................................480 NICs settlement returns – NSR Appendix 7A and 7B – deadline extension .....................................................480 Update to CWG2 ..............................................................................................................................................480 General PAYE News............................................................................................................................................481 2020-21 Manual Taxable Pay Tables published...............................................................................................481 The Institute for Government publishes report: “Overcoming the barriers to tax reform” ..................................482 Introduction of VAT domestic reverse charge for construction services delayed..............................................482 CIPP Survey: Tackling abuse within the Construction Industry ........................................................................483 PAYE Settlement Agreement – Payment Reminder.........................................................................................484 PAYE and Corporate Tax receipts from the banking sector: 2020 ...................................................................484 RTI Payment codes - Reminder .......................................................................................................................485 Chancellor confirms increases to Income Tax Personal Allowance and Higher Rate thresholds, and NI limits and thresholds for 2021-22......................................................................................................................................485 Income Tax receipts for 2019-20 published......................................................................................................486 Payroll Software Updates ............................................................................... 486 Statutory Pay and Leave................................................................................. 486 Furloughed employees, intending to take paid parental or adoption leave, are entitled to statutory pay based on usual earnings ..................................................................................................................................................486 Guidance for calculating statutory parental pay for furloughed employees ......................................................487 HMRC SP Disputes Team number updated .....................................................................................................488 2021-22 CIPP statutory pay tables published...................................................................................................488 Statutory Sick Pay (SSP) ....................................................................................................................................488 Update to HMRC’s SSP guidance to include self-isolation...............................................................................488 Guidance on the coronavirus Statutory Sick Pay Rebate Scheme published...................................................489 Latest update from HMRC – Interaction with SSP, furlough and Coronavirus Job Retention Scheme.............489 Statutory Sick Pay extended to individuals who are shielding ..........................................................................490 The Statutory Sick Pay Rebate Scheme and state aid .....................................................................................491 Statutory Sick Pay (SSP) Rebate Scheme launched........................................................................................491 Self Isolation due to Contact Tracing notification now a reason for SSP incapacity .........................................492 Quarantine when entering, or returning to, the UK in relation to SSP...............................................................493 The NHS Test and Trace service and its effect on pay ....................................................................................493 ‘Shielding’ employees able to return to work from August ................................................................................494 SSP entitlement for employees contacted via NHS test and trace ...................................................................495 SSP and COVID-19 – Returning from holiday ..................................................................................................495 Statutory Sick Pay (SSP) ends for those who are shielding due to COVID-19.................................................496 Additional reason for payment of SSP from day one ........................................................................................496 Additional reason for payment of SSP – self-isolation prior to surgery .............................................................496 Local lockdown guidance – SSP for shielding ..................................................................................................497 HMRC webinars: Coronavirus-related measures and the Statutory Sick Pay Rebate Scheme........................497 Coronavirus Statutory Sick Pay Rebate Scheme: Update ................................................................................498 The Statutory Sick Pay extension in Wales ......................................................................................................498 HMRC Live Webinars .......................................................................................................................................499 Updates to SSP1 form......................................................................................................................................500 From 1 April 2021, SSP will no longer be payable to individuals who are shielding .........................................500 Statutory Parental Bereavement Pay (SPBP) and Parental Bereavement Leave (PBL) ................................501 Statutory Parental Bereavement Pay guidance published................................................................................501 Update to guidance on Statutory Parental Bereavement Pay...........................................................................502 Shared Parental Leave and Pay .........................................................................................................................503 New survey: Proposed tool to help parents and employees navigate the Shared Parental Leave and Pay scheme .........................................................................................................................................................................503 Student Loans ................................................................................................. 504 New Scottish Student Loan type to be introduced from April 2021...................................................................504 The online repayment service for Student Loans is now live ............................................................................504 Annual updates to Student Loans thresholds ...................................................................................................505 Improvements to the Student Loan repayment process ...................................................................................505 Student loans collections specification for payroll software developers updated with guidance for use from 6 April 2021 .................................................................................................................................................................506 Update to guidance on student loan and posgraduate loan repayments ..........................................................506 Pensions .......................................................................................................... 507
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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