Some agency workers on a contract for services may not be entitled to accrue or take holiday under the WTR when on furlough because they are not treated as workers under those regulations when between assignments or otherwise not working on assignments. Contracts may nevertheless include holiday provisions which will continue to operate in the same way as they did before the furlough period. Agency workers with worker status can take the holiday they are entitled to under the regulations or their contract of employment while on furlough. The employer placing an agency worker on furlough may continue to claim the grant from HMRC for 80% of the figure, but the employer must pay the amount to top the pay up to 100%. Employers can control when a worker takes leave if they observe the correct notice period, and the same applies to agency workers. Similarly, businesses may refuse holiday requests of agency workers. Agency workers may be able to carry holiday into future leave years.
Back to Contents
Modern Working Practices (Good Work Plan)
Expenses, Benefits & Reward
Childcare
Company Cars
P46 (car) form for tax year 2020-21 published 29 April 2020
HMRC has published the P46 (car) form for employers to use from 6 April 2020 when notifying HMRC if they have provided or withdrawn a car for an employee’s personal use.
Employers have the option to inform HMRC when they have provided or withdrawn car benefits for an employee or a director by either:
Using PAYE online
•
Using the online service
•
• Completing the form on-screen, printing it off and posting it to HMRC
In order to notify HMRC online, employers will require a Government Gateway user ID and password. If they don’t already have this, they can create one when submitting the notification to HMRC.
For employers using the online form, a reference number will be generated that they can use in order to track the progress of their form. Employers will need their Unique Tax Payer Reference number (UTR) or VAT reference number in their Business Tax Account. This can be added from their account homepage. There is a reminder that, for Euro standard 6d (Real Driving Emissions 2 (RDE2)) compliant diesel cars, for tax year 2019-20, employers will need to report diesel company cars which meet Euro standard 6d as ‘Fuel Type F’. Information can be obtained from the Driver Vehicle Licencing Agency (DVLA) which will help to identify whether or not a car meets Euro Standard 6d, via their online Vehicle Enquiry Service, for cars manufactured after September 2018. For cars registered from 1 September 2018, Euro standard 6d information is available on the form V5C. From 2020-21, if a car has a CO2 figure of 1-50g / km, the car’s zero emission mileage needs to be provided. This is the maximum distance that the car can be driven in electric mode without the requirement for the battery to be recharged. Employees should request the zero-emission mileage figure from their employer, who can obtain this
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
Page 316 of 590
Made with FlippingBook - Online magazine maker