CIPP Payroll: need to know 2020-21

Establish which areas are in which COVID alert level for the purpose of the Job Support Scheme .................156 Childcare support still available if incomes fall below the minimum threshold ..................................................157 HMRC webinars: Coronavirus-related measures and the Statutory Sick Pay Rebate Scheme........................158 Coronavirus Statutory Sick Pay Rebate Scheme: Update ................................................................................158 HMRC webinar: extension to the Self-Employment Income Support Scheme..................................................158 SEISS extension increased for November 2020...............................................................................................159 Self-Employment Income Support Scheme (SEISS) Grant Extension .............................................................159 Further extension to the Self-Employment Income Support Scheme ...............................................................160 The Statutory Sick Pay extension in Wales ......................................................................................................160 How HMRC intends to continue to support taxpayers and the economy ..........................................................162 Seasonal farm workers exempt from 14-day quarantine ..................................................................................164 The Pensions Regulator reports increase in AE non-compliance during outbreak of coronavirus....................164 Eat Out to Help Out scheme post-payment checks begin ................................................................................165 Further Treasury Direction made: extension to SEISS .....................................................................................166 Full list of local restriction tiers in England from 2 December ...........................................................................167 Childcare support for working parents ..............................................................................................................167 Applications now open for the third SEISS grant ..............................................................................................167 HMRC webinars: coronavirus-related measures ..............................................................................................168 Covid Restrictions Business Support Scheme: Part B: Northern Ireland ..........................................................169 Self-isolation and quarantine period decreased to ten days in Wales ..............................................................170 Self-isolation period to be reduced from 14 days to ten in England, Scotland and Northern Ireland ................170 London moves to tier three: impact on CJRS ...................................................................................................171 Tax and NI exemption for employer reimbursed coronavirus swab tests .........................................................171 Covid-19 Test and Trace Support payments exempt from National Insurance contributions for Scotland and Wales................................................................................................................................................................172 New lockdown grants available to support businesses and protect jobs ..........................................................172 Tax treatment of COVID-19 tests .....................................................................................................................173 Claim portal for third SEISS grants open until 29 January 2021.......................................................................173 Self-Employment Income Support Scheme scam currently in operation ..........................................................174 Northern Ireland announces the Limited Company Director’s Support Scheme...............................................174 Self-Employment Income Support Scheme (SEISS) – grant three...................................................................175 Deadline for Self-Employment Income Support Scheme third grant claims......................................................176 Guidance relating to £500 payments for social care workers in Scotland published ........................................176 Employee Holidays – Traveling outside the UK................................................................................................177 Employers now able to register to order coronavirus tests for employees........................................................177 Boris Johnson’s ‘roadmap’ out of lockdown......................................................................................................178 Extension to income tax exemption on employer-reimbursed coronavirus antigen tests..................................179 Self-Employment Income Support Scheme update ..........................................................................................179 From 1 April 2021, SSP will no longer be payable to individuals who are shielding .........................................180 Coronavirus Job Retention Scheme (CJRS) .....................................................................................................181 CIPP webcast: Coronavirus support measures ................................................................................................181 Coronavirus Job Retention Scheme Guidance Updated ..................................................................................181 HMRC confirms that the online service for reclaiming wages under the CJRS is due to be launched on 20 April .........................................................................................................................................................................182 Answers to many questions on Coronavirus Job Retention Scheme (CJRS) ...................................................183 Latest update from HMRC – Interaction with SSP, furlough and Coronavirus Job Retention Scheme.............184 Claiming for furlough payments – what you will need.......................................................................................185 Rishi Sunak makes a Treasury Direction in relation to the Coronavirus Job Retention Scheme ......................186 Further updates to Coronavirus Job Retention Scheme guidance ...................................................................186 Furlough scheme extended until end of June ...................................................................................................187 Guidance on how to calculate wage figures through the Coronavirus Job Retention Scheme .........................188 Coronavirus Job Retention Scheme online service launched...........................................................................195 Online calculator for use with calculating CJRS claims available .....................................................................197 Reporting Coronavirus Job Retention Scheme fraud and being alert to scams................................................197 TPR guidance on calculating pension contributions where there is a salary sacrifice arrangement for the CJRS .........................................................................................................................................................................198 CIPP Quick Poll: Coronavirus Job Retention Scheme online service...............................................................199 The effect of COVID-19 lockdown on job vacancy levels .................................................................................199 Updates to Coronavirus Job Retention Scheme Guidance -23.04.2020 ..........................................................200 HMRC provides further clarity in relation to National Insurance numbers and furloughed employees .............202 How and when to report payments to HMRC made to employees under the Coronavirus Job Retention Scheme .........................................................................................................................................................................202

The Chartered Institute of Payroll Professionals

Payroll: need to know

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