Payroll: need to know (Latest version)

CIPP comment

The CIPP attends meetings held by the Off-Payroll Working Programme, so if you have any feedback or comments on the new style of the landing page for the CEST tool, or any wider comments about the off-payroll working reforms, then please contact the Policy team, at

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Latest CJRS statistics published 7 May 2021

The 11th release of Official Statistics on the Coronavirus Job Retention Scheme (CJRS) has been published. The latest data provides analysis of claims made in relation to periods up to 31 March 2021, including claims submitted to HMRC by 14 April 2021. There is a reminder, however, that data for March 2021 could potentially be incomplete, as although claims relating to March should have been sent by 14 April 2021, employers who had a reasonable excuse for submitting their claim late could be yet to file their information. The deadline for amending claims for the period of March also sits at 28 April 2021. These two factors may have a minimal impact on the statistics for March.

Some of the key points for the period to 31 March 2021 are as follows:

• Provisional figures indicate that the number of furloughed employments decreased in the period between February and March 2021 • 4.2 million employments were furloughed as of 31 March 2021 • A cumulative total of 11.5 million jobs have been supported by the CJRS since its introduction • Furlough levels clearly reflect lockdown restrictions and also the changes to those restrictions • At the end of February 2021, 41% of employers had furloughed staff, but this decreased to 39% by the end of March 2021 • All sectors saw a reduction in furlough levels between the end of February 2021 and the end of March 2021 • The accommodation and food services sectors had the highest take-up rate in recent months, with 1.19 million employments in furlough on 28 February 2021, decreasing to 1.06 million by 31 March 2021

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Applying due dilligence principles to supply chains 18 May 2021

There is a clear focus on labour supply chains at present, and the consequences of not taking sufficient steps to ensure that supplies of labour are legitimate. Failure to do so could result in substantial legal, financial, and reputational risks to businesses. HMRC has issued guidance on the topic, which provides an overview of checks that businesses can apply to assure their labour supply chains. The overarching message is to check the credibility, legitimacy, legal and tax compliance of any suppliers, supplies, customers, employees, and labour supply.

The key principles are as follows:


Businesses should check the following:

The Chartered Institute of Payroll Professionals

Payroll: need to know

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