Mini umbrella firms – fraudulent practice adopted by some that is costing the UK millions ................................24 Queen’s Speech delivered in the House of Lords in scaled -back ceremony ......................................................25 Government confirms creation of new workers’ watchdog .................................................................................26 Budget ....................................................................................................................................................................27 EU Exit (Brexit) ......................................................................................................................................................27 The deadline for applications to the EU Settlement Scheme falls this month .....................................................27 Data protection .................................................................................................. 27 HM Revenue & Customs................................................................................... 27 General HMRC News.............................................................................................................................................27 Understanding HMRC’s compliance check process ...........................................................................................27 PAYE draft forms: P60 (2021 to 2022) ...............................................................................................................28 Corrections to payroll for tax year 2020-21.........................................................................................................28 PAYE: PAYE Settlement Agreement (PSA1) 2020-21 .......................................................................................29 HMRC calculator issues .....................................................................................................................................29 Stance on Mutuality of Obligation remains unchanged.......................................................................................30 HMRC calculator issues resolved.......................................................................................................................31 Updates to the CEST Tool landing page ............................................................................................................31 Latest CJRS statistics published ........................................................................................................................32 Applying due dilligence principles to supply chains ............................................................................................32 Have your say on the future of the GOV.UK pages ............................................................................................33 A reminder about the EYU for tax years 2020-21 and beyond ...........................................................................34 HMRC Employer Bulletins ....................................................................................................................................34 Employer Bulletin 89: April 2021.........................................................................................................................34 Making Tax Digital .................................................................................................................................................35 National Insurance ............................................................................................ 35 CA38: National Insurance contributions tables A, H, J, M and Z ........................................................................35 Various NICs guidance updated for tax year 2021-22 ........................................................................................36 Class 1A National Insurance contributions on benefits in kind ...........................................................................36 The National Insurance Contributions Bill 2021 is published ..............................................................................36 National Insurance contribution category M in GNS messages ..........................................................................36 National Minimum Wage / National Living Wage ........................................... 37 National Living Wage and National Minimum Wage calculator...........................................................................37 NMW guidance updated to reflect Supreme Court’s ruling on sleep -in shifts .....................................................38 HMRC webinar: National Minimum Wage – unpaid and expenses only work ....................................................38 Latest LPC report explains how COVID-19 has impacted compliance with NMW regulations ...........................38 Off-payroll Working........................................................................................... 39 Off-payroll working and statutory payments........................................................................................................39 Stance on Mutuality of Obligation remains unchanged.......................................................................................40 Off-payroll working – working through an umbrella company guidance..............................................................40 Office of Tax Simplification .............................................................................. 41 OTS publish scoping document which makes proposals about potentially moving tax year end date................41 PAYE (Pay As You Earn) .................................................................................. 41 Attachment of Earnings Orders (AEOs, DEAs)...................................................................................................42 Expat News ............................................................................................................................................................42 General PAYE News..............................................................................................................................................42 Payroll Software Updates ................................................................................. 42 Statutory Pay and Leave................................................................................... 42 Statutory pay tables 2021-22..............................................................................................................................42 Off-payroll working and statutory payments........................................................................................................42 Statutory Sick Pay (SSP) ......................................................................................................................................43 Statutory Parental Bereavement Pay (SPBP) and Parental Bereavement Leave (PBL) ..................................43 Shared Parental Leave and Pay ...........................................................................................................................43 Student Loans ................................................................................................... 43 Pensions ............................................................................................................ 43 Recognised overseas pension schemes notification list .....................................................................................43 Three appear in court in connection with pension fraud .....................................................................................44 Recognised overseas pension schemes notification list .....................................................................................45 Action Fraud reminds savers to stay alert and to protect their pensions ............................................................46
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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