HMRC has published updates to two of the guidance pages that discuss the National Insurance (NI) implications for individuals from the UK going to work in the EU, and social security contributions for individuals coming to work temporarily in the UK, following the fact that all EU member states have expressed their wish to opt in to apply the detached worker provision.
National Insurance for workers from the UK working in the EEA or Switzerland
Working in the EU
To ensure that they only pay NI contributions in the UK, a worker, or their employer, should apply for the relevant certificate or document if they are:
• Going to work temporarily in the EU for up to two years • A multistate worker working in the UK, and one or more EU countries • A civil servant working for the UK government • Working onboard a vessel at sea, with a UK flag • Working as a flight or cabin crew member, where the home base is in the UK
Social security contributions for workers coming to the UK from the EEA or Switzerland
Updates to guidance have been included to demonstrate the fact that individuals who are coming to work on a temporary basis in the UK, and their employers, should apply for a certificate or document from the social security organisation in the EU member state that they are coming from, which could mean that they continue paying social security contributions there, and will not be required to pay social security contributions in the UK.
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General Government News
The Treasury announces updates to tax policy consulation and calls for evidence as a result of COVID-19 30 April 2020
The Treasury announces updates to tax policy consultations and calls for evidence as a result of COVID-19
A Written Ministerial Statement has been released by HM Treasury, which gives an update on current tax policy consultations and calls for evidence, and confirms that the closing dates for some have been extended due to coronavirus.
The HMRC Charter Consultation will now close on 15 August 2020, and the Call for evidence on raising standards in the tax market will close on 28 August 2020.
The extensions have been implemented because the government recognises that many stakeholders are experiencing significant disruption as a result of COVID-19. The additional time will ensure that more stakeholders have the opportunity to respond and share their views. Most of the eleven tax policy consultations and calls for evidence announced at Budget 2020 have been extended for a duration of three months. Despite the change to closing dates, the government is continuing to encourage stakeholders to respond as soon as they can, where possible. The intention to publish a range of other tax policy documents was also announced at Budget 2020 but the government is considering each on a case-by-case basis, in light of COVID-19. The government aims to continue publishing some of these documents through Spring and Summer, and this includes the consultation on proposals for a National Insurance Contributions holiday for employers who employ veterans. The release of other documents will be delayed until the Autumn, and there are still additional documents that the government is yet to provide further detail on. The current position is that the additional detail will be released in due course.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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