CIPP Payroll: need to know 2020-21

• Declare that they intend to continue to trade and either

- Are currently actively trading but are impacted by reduced demand due to coronavirus - Were previously trading but are temporarily unable to do so due to coronavirus

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Full list of local restriction tiers in England from 2 December 27 November 2020

A list of local restrictions that will apply from 2 December in England have been published on GOV.UK.

The new rules will come into effect from the beginning of Wednesday 2 December. Full details of restrictions for each tier are available on GOV.UK

Tier one – medium alert

Tier two – high alert

Tier three – very high alert

To see guidance and restrictions for the devolved nations go to Wales, Scotland, Northern Ireland.

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Childcare support for working parents

27 November 2020

HMRC and DfE have recently announced ongoing support for working parents to maintain eligibility for childcare support even where their income falls below minimum requirements.

The recent announcement is aimed at working parents who receive support through Government COVID-19 related support schemes, even if they or their partner’s income falls below the normal minimum requirement. This support will align with the duration of the schemes. COVID-19 related support schemes will include the Coronavirus Job Retention Scheme or Self-Employment Income Support Scheme and this support for both Tax-Free Childcare (TFC) and 30 hours free Childcare will continue for the duration of the schemes.

In addition, critical workers that have worked extra hours because of the pandemic will still be eligible for childcare support if they or their partner’s income goes over the £100,000 upper threshold in the current tax year.

Working Parents already using TFC across the UK and/or 30 hours free childcare in England are encouraged to re- confirm their eligibility as normal.

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Applications now open for the third SEISS grant 1 December 2020

The claims portal for self-employed individual people, who are eligible for the third Self-Employment Income Support Scheme (SEISS) is now open on GOV.UK.

The Chartered Institute of Payroll Professionals

Payroll: need to know

cipp.org.uk

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