Businesses can submit their claims here, and can make a maximum of up to five claims until the closing date, at which point no further claim submissions can be made.
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HMRC publishes ‘Residence: The SRT: Annex D: International tax clarifications due to coronavirus (COVID 19)’ – Q&A 12 August 2020 HMRC has released a Q&A Document, that discusses the Statutory Residence Test (SRT), which assists individuals in establishing their residence status for a tax year. It looks specifically at some of the changes that have been implemented due to the outbreak of coronavirus. There are 17 commonly asked questions, accompanied by answers, that explain aspects of the SRT and temporary changes that are in place due to Covid-19. HMRC accepts that the pandemic may affect the ability of individuals to move freely to and from the UK, so SRT legislation allows for a day spent in the UK, in exceptional circumstances beyond an individual’s control, to be disregarded. This is highly dependent on the exceptional circumstances. To support businesses, HMRC has published the guidance RDRM11005, which confirms which circumstances are considered exceptional for the purposes of the SRT. This needs to be read alongside current published guidance relating to exceptional circumstances – RDRM13200. The maximum of 60 days in a tax year that can be disregarded due to exceptional circumstances is still applicable.
Customers will need to retain records and supporting documents for any claim they make to have days spent in the UK disregarded due to exceptional circumstances.
HMRC’s more general guidance on the SRT can be located at RDRM11000.
CIPP comment
The CIPP regularly attends expat forum meetings. If you have any comments, questions, or more general feedback on the changes to the Statutory Residence Test due to coronavirus, then please don’t hesitate to get in touch with the Policy team – Policy@cipp.org.uk.
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HMRC webinar: payrolling benefits 12 August 2020
HMRC is running a number of webinars to help employers to get to grips with the payrolling of benefits.
Taxing employee benefits through payroll is promoted as an easier way for workers to clearly see that they’re paying the correct amount of tax each pay period and saves employers the time associated with having to deal with P11Ds. The webinars will assist employers by showing them how to register to payroll benefits, and what happens after registration, alongside examples.
The webinar discusses the advantages associated with the payrolling of benefits for both employees and employers. Attendees have the option of raising any questions they may have in the on-screen text box during the webinar.
Almost all benefits in kind can now be payrolled, but businesses must register by 5 April 2021 if they intend to begin payrolling benefits in tax year 2021-22.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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