Payroll: need to know (Latest version)

2020-21 As of 9 September 2020

The Chartered Institute of Payroll Professionals

Payroll: need to know

cipp.org.uk

Page 1 of 301

Introduction

Payroll: need to know , has been produced by the CIPP Policy and Research team for the exclusive benefit of members. It contains all relevant payroll, pensions and reward News Online items and is indexed and categorised for easy reference. Each item is in date order (the most recent entry being at the bottom) to ensure you know you have the latest updates on any given subject. Payroll: need to know is produced on a tax year basis and by the end of each tax year will be closed off and restarted with any significant live news items being carried forward to the following year’s edition and then added to on a weekly basis with each edition of News Online.

Using the index is easy – find your topic of interest and CTRL + click will take you straight there.

The titles of new news articles added in the last fortnight are highlighted in blue to ensure that they will be clearly visible in the index.

If you have any comments or suggestions about Payroll: need to know - your guide to UK payroll legislation and reporting , please email policy@cipp.org.uk

Copyright

Copyright © 2020 Chartered Institute of Payroll Professionals (CIPP)

Published September 2020

All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by other means, electronic, mechanical, photocopying, recording, or otherwise, without the prior permission of the copyright holder. This publication may not be sold, lent, hired out or otherwise dealt with in the course of trade or supply in any form of binding or cover other than that in which it is published without the prior permission of the publisher.

The CIPP logo may not be used to endorse any product or service. Any attempt to use the CIPP logo to represent that CIPP endorses a service or product is strictly prohibited

This publication contains public sector information licensed under the Open Government Licence v3.0.

Whilst every effort has been made to ensure the information included in this publication complies with current legislation the CIPP cannot be held responsible for any errors or omissions.

The Chartered Institute of Payroll Professionals

Payroll: need to know

cipp.org.uk

Page 2 of 301

Contents

Apprenticeships ................................................................................................ 12 Guidance for apprentices, employers, training providers and assessment organisations in response to the impact of COVID-19 .......................................................................................................................................................12 CIPP survey: The value of apprenticeships ........................................................................................................12 Updated guidance on apprenticeship funding in England...................................................................................13 Apprenticeship Levy – survey.............................................................................................................................13 Plan for jobs – Additional funding for apprenticeships ........................................................................................13 CIPP Policy & Research.................................................................................... 14 CIPP webcast: Coronavirus support measures ..................................................................................................14 CIPP Survey: 2020 LPC annual review of minimum wage rates ........................................................................14 CIPP Quick Poll: Coronavirus Job Retention Scheme online service.................................................................15 CIPP survey: The value of apprenticeships ........................................................................................................15 CIPP Survey: 2020 LPC annual review of minimum wage rates ........................................................................16 CIPP Survey: 2020 LPC annual review of minimum wage rates ........................................................................16 CIPP QuickPoll: Returning to work after the coronavirus crisis ..........................................................................16 CIPP Webcast: National Minimum Wage refresh and update ............................................................................17 Final call for the CIPP’s survey on National Living Wage and National Minimum Wage rates for 2021 .............17 Payroll professionals – the CIPP’s Policy and Research team want to hear from you! ......................................18 QuickPoll results: 65% of payroll professionals have to manually override SSP records for COVID19 related incapacity............................................................................................................................................................19 The CIPP’s latest QuickPoll: Have you used the Digital Assistant whilst trying to understand and/or claiming through CJRS? ...................................................................................................................................................19 CIPP response to LPC consultation on National Minimum Wage rates for April 2021 .......................................20 CIPP webcast: Coronavirus Job Retention Scheme (CJRS) and Self-Employed Income Support Scheme (SEISS) update...................................................................................................................................................21 The CIPP’s Coronavirus Job Retention Scheme July – October 2020 factsheet is now available .....................21 The CIPP’s future of the Self-Employment Income Support Scheme (SEISS) factsheet is now available .........22 QuickPoll results: 47% of payroll professionals have not accessed HMRC’s Digital Assistant for guidance on the CJRS ..................................................................................................................................................................22 The CIPP’s latest Quick Poll: How has working from home affected your productivity? .....................................23 CIPP Survey: Tackling abuse within the Construction Industry ..........................................................................23 CIS survey reminder: Tackling abuse within the Construction Industry ..............................................................24 CIPP Quick Poll: 46% of payroll professionals have been more productive whilst working from home ..............26 New CIPP Quick Poll: Would you be interested in additional Specialist Interest Groups? .................................26 Payrollers experiences of COVID-19 - CIPP's Survey........................................................................................26 CIPP Quick Poll: How is your employer approaching a return to the workplace?...............................................27 CIPP Survey - Tackling abuse within the Construction Industry - Final reminder ...............................................28 The CIPP’s Carer’s Leave Survey is now live.....................................................................................................28 The Financial Conduct Authority (FCA) – Consultation on pensions, comparing the value of money of pension products and services for members....................................................................................................................29 Payroll experiences of COVID-19 - CIPP's Survey – Reminder .........................................................................29 Payroll Technician Certificate: Additional Content Survey ..................................................................................30 Reminder: The CIPP’s Carer’s Leave Survey is still live ....................................................................................31 New Quick Poll: Readiness for off-payroll working reforms ................................................................................31 The CIPP's Quick Poll: More employers are making a return to the standard workplace mandatory as opposed to optional ...............................................................................................................................................................32 Last chance to complete the CIPP’s survey: the challenges of furlough at the frontline .....................................32 Final call: The CIPP’s carer’s leave survey.........................................................................................................33 CIPP Webcast: Summer Economic Statement 2020..........................................................................................33 Apprenticeship Levy – survey.............................................................................................................................34 Quick Poll response: Only 34% are ready for the off-payroll working reforms, due to be implemented from 6 April 2021 ...................................................................................................................................................................34 New Quick Poll: Opinions on lowering the default charge cap on DC workplace pension schemes...................35 Reminder – survey on the Apprenticeship Levy .................................................................................................35 New Quick Poll: Are you planning to use the Job Retention Bonus?..................................................................35 Reminder: The Apprenticeship Levy survey is still open! ...................................................................................36 Quick Poll results: 48% of companies intending to use the Job Retention Bonus ..............................................36 New Quick Poll: The effect of the Job Retention Bonus on redundancies ..........................................................37 Final Reminder: The Apprenticeship Levy survey is still open! ...........................................................................37

The Chartered Institute of Payroll Professionals

Payroll: need to know

cipp.org.uk

Page 3 of 301

Webcast: Student Loans – a look to the future ...................................................................................................37 Quick Poll results: 76% of businesses hoping to use the Job Retention Bonus confirm that it will have no impact on their immediate employment plans ................................................................................................................38 New Quick Poll: Process changes due to eligibility criteria for the Job Retention Bonus ...................................38 CIPP Survey: Employer’s National Insurance Contributions holiday for businesses employing veterans ..........39 Coronavirus (COVID-19) ................................................................................... 39 ACAS webinars on coronavirus for employers ...................................................................................................39 Update to HMRC’s SSP guidance to include self-isolation.................................................................................40 Collection of DEAs issued by DWP suspended..................................................................................................40 Public sector contractors will be eligible for the Coronavirus Job Retention Scheme.........................................41 Guidance on the coronavirus Statutory Sick Pay Rebate Scheme published.....................................................41 Coronavirus Financial Support Details ...............................................................................................................42 DWP confirms the recovery of benefit overpayments has been suspended temporarily ....................................43 What the delay to off-payroll working rules means for organisations and contractors ........................................43 Guidance for apprentices, employers, training providers and assessment organisations in response to the impact of COVID-19 .......................................................................................................................................................44 National insurance contribution settlement return form deadline extended ........................................................45 The Pensions Regulator (TPR) reminds us that pension duties continue even during a crisis ...........................45 Statutory Sick Pay extended to individuals who are shielding ............................................................................46 Deadline for filing Appendix 4 reports extended .................................................................................................46 Waspi women call for state pension access .......................................................................................................47 Don’t miss the deadline for filing your self-assessment tax return in order to qualify for the Self-employed Income Support Scheme (SEISS) ...................................................................................................................................47 HMRC provides an update on the Coronavirus Job Retention Scheme .............................................................48 Coronavirus business support finder tool launched by the government .............................................................48 Rules temporarily relaxed to help businesses through the coronavirus crisis.....................................................49 Temporary pension rule relaxations for those returning to help fight the outbreak of COVID-19........................50 The Statutory Sick Pay Rebate Scheme and state aid .......................................................................................50 The Treasury announces updates to tax policy consulation and calls for evidence as a result of COVID-19.....51 COVID-19 transfer warnings will be issued by pension schemes to savers .......................................................51 Webinar – Easing the pension pressures during COVID-19...............................................................................52 Guidance on the Self-employment Income Support Scheme Published ............................................................53 CIPP QuickPoll: Returning to work after the coronavirus crisis ..........................................................................55 Guidance on how HMRC will make calculations for grants from the Self-employment Income Support Scheme56 The effect of COVID-19 on holiday entitlement and pay.....................................................................................58 Applications can now be made for the Self-Employment Income Support Scheme ...........................................62 The Pensions Regulator urges trustees to prioritise pension switches between Defined Contribution schemes63 Filing deadlines and COVID-19 ..........................................................................................................................63 Temporary tax and National Insurance exemption for coronavirus-related reimbursed home office expenses ..64 Scottish Government announces an additional £40 million of support for key sectors .......................................64 Statutory Sick Pay (SSP) Rebate Scheme launched..........................................................................................65 Payroll professionals – the CIPP’s Policy and Research team want to hear from you! ......................................66 Appendix 4 reporting deadline has been extended.............................................................................................67 Self Isolation due to Contact Tracing notification now a reason for SSP incapacity ...........................................67 EU Settlement Scheme Update..........................................................................................................................68 Temporary exemption to Income tax and NICs due on home office equipment due to COVID19 measures .....68 Update on reporting Appendix 7A and 7B returns ..............................................................................................69 Government publish details of the extended Self-Employment Support Scheme (SEISS) .................................70 HMRC releases draft legislation introducing rules on the taxation of coronavirus business support grants .......71 Employment Tribunals – New road map.............................................................................................................71 The Treasury reveals business loan scheme statistics.......................................................................................72 The Resolution Foundation calls for higher pay and better conditions for low-paid workers...............................73 Quarantine when entering, or returning to, the UK in relation to SSP.................................................................74 Further dates for HMRC webinars to assist with COVID-19 support measures..................................................75 Face coverings will become a mandatory requirement for those using public transport .....................................75 CIPP webcast: Coronavirus Job Retention Scheme (CJRS) and Self-Employed Income Support Scheme (SEISS) update...................................................................................................................................................76 Research suggests that work is negatively impacting employee wellbeing – and the COVID-19 crisis is exacerbating this ................................................................................................................................................76 The CIPP’s future of the Self-Employment Income Support Scheme (SEISS) factsheet is now available .........77 Introduction of VAT domestic reverse charge for construction services delayed................................................78 MaPS awarded extra £38 million to fund debt advice and other financial support for those affected by the outbreak of coronavirus ......................................................................................................................................78

The Chartered Institute of Payroll Professionals

Payroll: need to know

cipp.org.uk

Page 4 of 301

The CIPP’s latest Quick Poll: How has working from home affected your productivity? .....................................79 Updates to guidance on the treatment of expenses provided to employees during COVID-19 ..........................80 Self-Employment Income Support Scheme (SEISS) updates ............................................................................80 Late filing and payment penalties – HMRC Support ...........................................................................................81 Withdrawal of ordering paper P45s and P60s from HMRC: postponement ........................................................82 The treatment of Direct Earnings Attachments during the coronavirus crisis......................................................82 The Pensions Regulator updates guidance in relation to changes to the CJRS and how this will affect pension contributions .......................................................................................................................................................82 The NHS Test and Trace service and its effect on pay ......................................................................................83 The challenges of furlough at the frontline..........................................................................................................84 Coronavirus payroll timeline now live .................................................................................................................85 How does TUPE interact with the Coronavirus Statutory Sick Pay Rebate Scheme? ........................................86 ‘Shielding’ employees able to return to work from August ..................................................................................86 Downloading and accessing BACS reports during coronavirus..........................................................................86 Update on the treatment of DEAs during the outbreak of coronavirus................................................................87 Coronavirus pauses the government’s review of the net pay anomaly ...............................................................87 Tax treatment of COVID-19 tests and Personal Protective Equipment ..............................................................88 U-turn on tax treatment of coronavirus (COVID-19) tests ...................................................................................88 Payroll experiences of COVID-19 - CIPP's Survey – Reminder .........................................................................89 Updated guidance on the treatment of DEAs during the outbreak of coronavirus ..............................................89 There will be no requirement for face masks in offices .......................................................................................90 SSP entitlement for employees contacted via NHS test and trace .....................................................................90 Exemption for the wearing of face coverings ......................................................................................................91 SSP and COVID-19 – Returning from holiday ....................................................................................................91 Eat Out to Help Out: briefing pack published......................................................................................................92 Further support to COVID19 impacted businesses ............................................................................................93 Job Retention Bonus – guidance published........................................................................................................94 Self-isolation period increased to 10 days for those who have symptoms or are diagnosed with COVID-19 .....95 Statutory Sick Pay (SSP) ends for those who are shielding due to COVID-19...................................................95 Working families affected by COVID-19 to be given additional support..............................................................96 Claims portal for the Eat Out to Help Out scheme to open on Friday 7 August ..................................................97 HMRC webinars and YouTube guidance on the Eat Out to Help Out scheme ...................................................97 Additional reason for payment of SSP from day one ..........................................................................................98 Self-Employment Income Support Scheme soon to open for second grants......................................................98 SSP and shielding ..............................................................................................................................................99 HMRC confirms a number of overpayments have been made through the Self-Employment Income Support Scheme ..............................................................................................................................................................99 HMRC webinar: Self-Employment Income Support Scheme............................................................................100 CJRS and SEISS – latest statistics released....................................................................................................100 Quick Poll results: 76% of businesses hoping to use the Job Retention Bonus confirm that it will have no impact on their immediate employment plans ..............................................................................................................102 New Quick Poll: Process changes due to eligibility criteria for the Job Retention Bonus .................................102 Individuals self-isolating in high risk areas to receive government payment .....................................................102 An update on the Eat Out to Help Out scheme.................................................................................................103 Coronavirus Job Retention Scheme (CJRS) .....................................................................................................104 CIPP webcast: Coronavirus support measures ................................................................................................104 Coronavirus Job Retention Scheme Guidance Updated ..................................................................................104 HMRC confirms that the online service for reclaiming wages under the CJRS is due to be launched on 20 April .........................................................................................................................................................................105 Answers to many questions on Coronavirus Job Retention Scheme (CJRS) ...................................................106 Latest update from HMRC – Interaction with SSP, furlough and Coronavirus Job Retention Scheme.............107 Claiming for furlough payments – what you will need.......................................................................................108 Rishi Sunak makes a Treasury Direction in relation to the Coronavirus Job Retention Scheme ......................109 Further updates to Coronavirus Job Retention Scheme guidance ...................................................................110 Furlough scheme extended until end of June ...................................................................................................111 Guidance on how to calculate wage figures through the Coronavirus Job Retention Scheme .........................111 Coronavirus Job Retention Scheme online service launched...........................................................................119 Online calculator for use with calculating CJRS claims available .....................................................................120 Reporting Coronavirus Job Retention Scheme fraud and being alert to scams................................................121 TPR guidance on calculating pension contributions where there is a salary sacrifice arrangement for the CJRS .........................................................................................................................................................................121 CIPP Quick Poll: Coronavirus Job Retention Scheme online service...............................................................122 The effect of COVID-19 lockdown on job vacancy levels .................................................................................123

The Chartered Institute of Payroll Professionals

Payroll: need to know

cipp.org.uk

Page 5 of 301

Updates to Coronavirus Job Retention Scheme Guidance -23.04.2020 ..........................................................124 HMRC provides further clarity in relation to National Insurance numbers and furloughed employees .............125 How and when to report payments to HMRC made to employees under the Coronavirus Job Retention Scheme .........................................................................................................................................................................126 Furloughed employees, intending to take paid parental or adoption leave, are entitled to statutory pay based on usual earnings ..................................................................................................................................................127 Guidance for calculating statutory parental pay for furloughed employees ......................................................127 Update to guidance on claiming for wages through the Coronavirus Job Retention Scheme ..........................128 Latest publications of guidance on Coronavirus Job Retention Scheme ..........................................................128 Incorrect refusal of Coronavirus Job Retention Scheme Support .....................................................................129 Updates to Coronavirus Job Retention Scheme guidance – 14.05.2020 .........................................................130 Reports of ‘Furlough Fraud’ on the rise ............................................................................................................131 Latest CJRS claim figures ................................................................................................................................132 Coronavirus Job Retention Scheme guidance updates for week ending 29 May 2020 ....................................133 Government publish details of the extended Coronavirus Job Retention Scheme ...........................................133 CIPP webcast: Coronavirus Job Retention Scheme (CJRS) and Self-Employed Income Support Scheme (SEISS) update.................................................................................................................................................135 The CIPP’s Coronavirus Job Retention Scheme July – October 2020 factsheet is now available ...................135 What happens if an employer over-claims through the Coronavirus Job Retention Scheme? .........................136 Deadline for placing employees on furlough fast approaching .........................................................................136 QuickPoll results: 47% of payroll professionals have not accessed HMRC’s Digital Assistant for guidance on the CJRS ................................................................................................................................................................137 Latest figures reveal that 8.9 million jobs have been furloughed ......................................................................137 Parents returning to work following a period of parental leave will be eligible for the Coronavirus Job Retention Scheme ............................................................................................................................................................138 Reporting Furlough Fraud.................................................................................................................................138 The Coronavirus Job Retention Scheme for individuals receiving direct payments..........................................139 Coronavirus Job Retention Scheme guidance updates ....................................................................................141 The future of the Coronavirus Job Retention Scheme webcast - take two .......................................................142 Coronavirus Job Retention Scheme (CJRS) phase 2 frequently asked questions ...........................................143 CJRS new template available to download when claiming for more than 100 employees ...............................143 Check which employees you can put on furlough to use the CJRS – updated to include Military reservists returning after 10 June 2020.............................................................................................................................143 Bosses are urging employees to commit ‘furlough fraud’ .................................................................................144 Coronavirus Job Retention Scheme Direction - take three...............................................................................145 Correcting your CJRS overclaim to HMRC......................................................................................................145 High Court ruling on Coronavirus Job Retention Scheme and limb (b) workers ...............................................145 Claims under the new style CJRS can be made from 1 July ............................................................................146 Updates to Coronavirus Job Retention Scheme (CJRS) guidance...................................................................147 Ability to delete claims now available within the CJRS online service ..............................................................148 First arrest made in relation to furlough fraud ...................................................................................................148 Coronavirus Job Retention Scheme: notice periods .........................................................................................149 Claims under the Coronavirus Job Retention Scheme phase one must be submitted by no later than 31 July 2020 .................................................................................................................................................................149 Government extends furlough fraud reporting window .....................................................................................150 Latest Coronavirus Job Retention Scheme claim figures .................................................................................150 HMRC confirms how to submit complaints in relation to the Coronavirus Job Retention Scheme ...................151 The deadline for submitting claims under the CJRS relating to periods ending on or before 30 June 2020 has arrived...............................................................................................................................................................151 Furloughed employees will receive full redundancy payments .........................................................................152 CJRS guidance updated to reflect changes from 1 July 2020 ..........................................................................152 The importance of National Insurance numbers for claims under the Coronavirus Job Retention Scheme .....153 Latest updates to Coronavirus Job Retention Scheme guidance .....................................................................154 HMRC provides examples of calculations of what businesses can reclaim for flexibly furloughed employees in September and October ...................................................................................................................................154 Coronavirus Job Retention Scheme guidance update......................................................................................155 Reminder of the changes to the Coronavirus Job Retention Scheme (CJRS) from 1 September 2020 ...........155 Coronavirus Job Retention Scheme guidance update 26.08.2020...................................................................156 Coronavirus Job Retention Scheme submission deadlines ..............................................................................157 Guidance on Coronavirus Job Retention Scheme template updated ...............................................................157 HMRC’s Chief Executive discusses the tax gap, EU transition and the Coronavirus Job Retention Scheme ..158 Data protection ................................................................................................ 158

The Chartered Institute of Payroll Professionals

Payroll: need to know

cipp.org.uk

Page 6 of 301

Employment News .......................................................................................... 158 Employment Law & Guidance ............................................................................................................................158 Employment Tribunals........................................................................................................................................158 Continuation of employment .............................................................................................................................158 Disability Discrimination....................................................................................................................................159 Employment Tribunals – New road map...........................................................................................................160 DWP loses Court of Appeal case relating to Universal Credit ..........................................................................160 High Court ruling on Coronavirus Job Retention Scheme and limb (b) workers ...............................................161 Royal Mail loses appeal over agency workers’ status ......................................................................................162 Employment Tribunals update ..........................................................................................................................163 Ethnicity ...............................................................................................................................................................163 Pay Gap................................................................................................................................................................163 Executive Pay ......................................................................................................................................................163 Gender Pay Gap ..................................................................................................................................................163 General Employment News ................................................................................................................................163 The Resolution Foundation calls for higher pay and better conditions for low-paid workers.............................163 Research suggests that work is negatively impacting employee wellbeing – and the COVID-19 crisis is exacerbating this ..............................................................................................................................................164 The treatment of Direct Earnings Attachments during the coronavirus crisis....................................................165 Workers struggling to combine work with caring responsibilities ......................................................................166 Downloading and accessing BACS reports during coronavirus........................................................................166 OVO energy reports a mean gender pay gap of 20.1% for average hour pay as at April 2019 ........................167 There will be no requirement for face masks in offices .....................................................................................168 Jobs fall by 649,000 between March and May 2020.........................................................................................168 Public sector workers to receive above inflation pay rises................................................................................169 The CIPD urges the government to introduce bereavement leave and pay for all employees who lose a close family member ..................................................................................................................................................169 Record increase in calls to Acas helpline in relation to redundancies ..............................................................170 FCA publishes statement on Employer Salary Advance Schemes...................................................................170 33% of companies intending to make redundancies ........................................................................................172 Updates to the Conduct Regulations 2003: guidance for employment agencies and employment businesses173 The Office for National Statistics reports that one in eight employees remain on furlough leave .....................173 MaPS confirms increasing debt advice capacity in England.............................................................................173 Guidance on traineeships: information for employers and education providers updated..................................174 Applications for the £2 billion Kickstart Scheme now open...............................................................................175 How to become a representative for the Kickstart Scheme ..............................................................................176 Future plans for the tax system ........................................................................................................................176 Holiday Pay ..........................................................................................................................................................177 The effect of COVID-19 on holiday entitlement and pay...................................................................................177 Modern Working Practices (Good Work Plan) ..................................................................................................180 Expenses, Benefits & Reward........................................................................ 181 Childcare..............................................................................................................................................................181 Company Cars .....................................................................................................................................................181 P46 (car) form for tax year 2020-21 published .................................................................................................181 Advisory Fuel Rates .........................................................................................................................................181 Calculating Advisory fuel rates .........................................................................................................................182 Certain modified crew-cab vehicles are now classified as cars ........................................................................183 Advisory Fuel Rates for company cars from 1 September 2020.......................................................................183 General Expenses, Benefits & Reward News ...................................................................................................184 Approved professional organisations and learned societies (list 3) ..................................................................184 The CIPP’s OpRA factsheet is now available ...................................................................................................185 Temporary tax and National Insurance exemption for coronavirus-related reimbursed home office expenses185 Temporary exemption to Income tax and NICs due on home office equipment due to COVID19 measures ...185 Approved professional organisations and learned societies (list 3) ..................................................................186 Updates to guidance on the treatment of expenses provided to employees during COVID-19 ........................187 Approved professional organisations and learned societies (list 3) ..................................................................187 Tax treatment of COVID-19 tests and Personal Protective Equipment ............................................................188 U-turn on tax treatment of coronavirus (COVID-19) tests .................................................................................188 Policy paper and draft legislation produced in relation to Income Tax changes to the van benefit charge .......189 HMRC webinar: expenses and benefits for employers – phones, internet, and homeworking .........................189 Government News........................................................................................... 189 EU Exit – Brexit....................................................................................................................................................189

The Chartered Institute of Payroll Professionals

Payroll: need to know

cipp.org.uk

Page 7 of 301

EU Settlement Scheme Update........................................................................................................................189 HMRC publishes form for businesses impacted by new requirements relating to moving goods between Great Britain and Northern Ireland..............................................................................................................................190 Concerns around no-deal Brexit and its potential effect on the Pension Protection Fund ................................190 General Government News.................................................................................................................................191 The Treasury announces updates to tax policy consulation and calls for evidence as a result of COVID-19...191 The Chancellor unleashes the ‘Plan for Jobs 2020’ in the Summer Economic Update ....................................192 Summer Economic Update: round-up ..............................................................................................................192 Deadline for claiming for the first Self-Employment Income Support Scheme grant.........................................193 The hospitality industry invited to register for the Eat Out to Help Out scheme ................................................194 Potential greater redundancy protection for pregnant women and new mothers under proposed bill ..............195 Labour Market Enforcement annual report 2018-19 published.........................................................................196 CIPP Webcast: Summer Economic Statement 2020........................................................................................196 “Fix your bike” scheme launched......................................................................................................................198 Additional funding provided to low income families in Scotland........................................................................198 35 million meals claimed in first two weeks of Eat Out to Help Out scheme.....................................................198 HM Revenue & Customs................................................................................. 199 General HMRC News...........................................................................................................................................199 HMRC’s call for evidence: raising standards in the tax advice market .............................................................199 Information from HMRC relating to Tax Credits and Child Benefit claims.........................................................200 Deadline for filing Appendix 4 reports extended ...............................................................................................201 Don’t miss the deadline for filing your self-assessment tax return in order to qualify for the Self-employed Income Support Scheme (SEISS) .................................................................................................................................201 HMRC publishes updated 575(T) form .............................................................................................................201 Employer-provided living accommodation – removal of concession for “Representative Occupiers” ...............202 Form P55 for tax year 2020-21.........................................................................................................................203 Filing deadlines and COVID-19 ........................................................................................................................203 Appendix 4 reporting deadline has been extended...........................................................................................204 Update on reporting Appendix 7A and 7B returns ............................................................................................204 Late filing and payment penalties – HMRC Support .........................................................................................205 Withdrawal of ordering paper P45s and P60s from HMRC: postponement ......................................................206 HMRC consultation: Notification of uncertain tax treatment by large businesses .............................................206 HMRC reminds customers to update them of any changes to circumstances or income, for the purposes of Tax Credits ..............................................................................................................................................................207 Draft New Starter Checklist provided by HMRC ...............................................................................................208 HMRC assistance on P11Ds for 2019-20.........................................................................................................208 Appointment of Deputy Chief Executive Officer and Second Permanent Secretary of HMRC .........................209 HMRC refreshes its agent toolkits catalogue....................................................................................................209 Updates to how to use HMRC Online Services for reporting PAYE and CIS....................................................209 HMRC publishes its ‘Measuring Tax Gaps: 2020 edition’ report.......................................................................210 Draft New Starter Checklist provided by HMRC ...............................................................................................211 HMRC releases policy paper on changes to the treatment of termination payments .......................................211 HMRC confirms important changes to the operation of the Alternative Dispute Resolution process................212 Using Basic PAYE Tools for the EPS ...............................................................................................................212 Tackling promoters of Tax avoidance schemes................................................................................................213 Building a trusted, modern tax administration system ......................................................................................214 Updated guidance for those affected by changes to the Loan Charge .............................................................214 Four arrested and questioned on suspicion of money laundering ....................................................................215 HMRC webinars and YouTube guidance on the Eat Out to Help Out scheme .................................................216 HMRC publishes ‘Residence: The SRT: Annex D: International tax clarifications due to coronavirus (COVID 19)’ – Q&A...............................................................................................................................................................216 HMRC webinar: payrolling benefits ..................................................................................................................217 Additional guidance on the implementation of the loan charge published ........................................................217 HMRC webinar: Self-Employment Income Support Scheme............................................................................218 As children return to school, a timely reminder about Tax-Free Childcare .......................................................218 August electronic payment deadline.................................................................................................................219 Temporary easement for employees who return to work in the UK ..................................................................219 PAYE RTI penalties – continuation of the risk-based approach to charging penalties .....................................220 HMRC webinar: disguised remuneration ..........................................................................................................220 RTI RIM artefacts updated for tax year 2020-21...............................................................................................221 Updated DPS techpack now available..............................................................................................................221 The importance of the Corporate Criminal Offences legislation........................................................................221

The Chartered Institute of Payroll Professionals

Payroll: need to know

cipp.org.uk

Page 8 of 301

Page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 Page 10 Page 11 Page 12 Page 13 Page 14 Page 15 Page 16 Page 17 Page 18 Page 19 Page 20 Page 21 Page 22 Page 23 Page 24 Page 25 Page 26 Page 27 Page 28 Page 29 Page 30 Page 31 Page 32 Page 33 Page 34 Page 35 Page 36 Page 37 Page 38 Page 39 Page 40 Page 41 Page 42 Page 43 Page 44 Page 45 Page 46 Page 47 Page 48 Page 49 Page 50 Page 51 Page 52 Page 53 Page 54 Page 55 Page 56 Page 57 Page 58 Page 59 Page 60 Page 61 Page 62 Page 63 Page 64 Page 65 Page 66 Page 67 Page 68 Page 69 Page 70 Page 71 Page 72 Page 73 Page 74 Page 75 Page 76 Page 77 Page 78 Page 79 Page 80 Page 81 Page 82 Page 83 Page 84 Page 85 Page 86 Page 87 Page 88 Page 89 Page 90 Page 91 Page 92 Page 93 Page 94 Page 95 Page 96 Page 97 Page 98 Page 99 Page 100 Page 101 Page 102 Page 103 Page 104 Page 105 Page 106 Page 107 Page 108 Page 109 Page 110 Page 111 Page 112 Page 113 Page 114 Page 115 Page 116 Page 117 Page 118 Page 119 Page 120 Page 121 Page 122 Page 123 Page 124 Page 125 Page 126 Page 127 Page 128 Page 129 Page 130 Page 131 Page 132 Page 133 Page 134 Page 135 Page 136 Page 137 Page 138 Page 139 Page 140 Page 141 Page 142 Page 143 Page 144 Page 145 Page 146 Page 147 Page 148 Page 149 Page 150 Page 151 Page 152 Page 153 Page 154 Page 155 Page 156 Page 157 Page 158 Page 159 Page 160 Page 161 Page 162 Page 163 Page 164 Page 165 Page 166 Page 167 Page 168 Page 169 Page 170 Page 171 Page 172 Page 173 Page 174 Page 175 Page 176 Page 177 Page 178 Page 179 Page 180 Page 181 Page 182 Page 183 Page 184 Page 185 Page 186 Page 187 Page 188 Page 189 Page 190 Page 191 Page 192 Page 193 Page 194 Page 195 Page 196 Page 197 Page 198 Page 199 Page 200

Made with FlippingBook - Online magazine maker