When signing into the online account to view P9 notices, the correct tax year (2021-22) should be selected from the dropdown menu. In situations where the P9 notices are still not being displayed, the advice is to sign out and then sign back into the account the following day. At this point, the P9s should become visible online. It is expected that paper P9 coding notices will arrive with employers on, or around, 19 March 2021. If the paper P9 notices are not received in time for the first pay period on or after 6 April 2021, then duplicates can be requested from the Employer Helpline on 0300 200 3200. Requests for duplicates must only be made in respect of a full employer scheme and requests cannot be made for individual tax codes. HMRC will deal with requests as soon as possible, but the advice is to allow 14 working days prior to contacting the Employer Helpline again. If the request involves a change of media type, e.g., from paper to internet, then employers should wait an additional five working days to allow HMRC systems to update accordingly. The rates and threshold changes have been announced by UK, Wales and Scotland, and tax codes calculated for 6 April 2021 will incorporate these changes. There is a note that Income tax rates and thresholds are still subject to parliamentary approval. Once all rates and thresholds have received the relevant approval, HMRC may be required to carry out a subsequent re-coding exercise to include any changes, and more information will be provided in due course.
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VAT reverse charge measures to be implemented from 1 March 2021 12 February 2021
Within the February Employer Bulletin, VAT registered construction businesses are advised to be aware of the reverse charge measure that is to be implemented from 1 March 2021.
Further information that was issued in June 2020 is available online here.
Letters were distributed to every VAT registered construction business in January 2021, in addition to letters circulated back in February and September 2020, which advised them to assess whether they may be liable for the reverse charge. Any liable businesses are encouraged to start to make the relevant preparations now.
There is additional information on the scope of the reverse charge and how it will operate , and some of the fundamental elements are as follows:
• It will be applicable to standard and reduced-rate supplies of building and construction services made to VAT registered businesses, who also make onward supplies of those building and construction services • The contractor will be responsible for paying the output VAT due, as opposed to the sub-contractor, and is able to carry on reclaiming this amount as input tax • The scope of the supplies affected is closely aligned to the supplies required to be reported under the Construction Industry Scheme (CIS), but does not apply to supplies of staff or workers that the customer utilises • The legislation introduces the concept of ‘end users’ and ‘intermediary suppliers’ – this covers businesses or groups of associated businesses who do not make supplies of building and construction services to third parties. They are, therefore, excluded from the scope of the reverse charge if they receive such supplies. The examples provided include landlords, tenants and property developers
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Get involved with updates to the GOV.UK pages 15 February 2021
An exciting opportunity to get involved with improvements to the GOV.UK pages has arisen, so don’t delay and take this chance to have your say!
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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