PAYadvice.UK have issued its 21.4 version of the PAYadvice Series Legislation Update 2021. This is a compilation of the confirmed changes due for 2021 for the UK, Channel Islands and the Isle of Man.
The original version was made available on 7th January 2021. We believe that PAYadvice was the first organisation in the UK to bring together the various resources needed by payroll professional and payroll software developers in preparation for the April 2021 changes, We were bold enough to take the resources that were publicly released and make predictions of values yet to be confirmed. Almost all predictions came to fruition with a few exceptions.
More resources relating to the 2021/2022 tax year are available at:
Update history
Original 7/1/2021 version 21.0 brought together the various separate announcements and also made bold predictions on the potential payroll changes considered needed for 2021.
Update 10/1/2021 an updated version 21.0a has been made available with some textual updates, revised table formats and a correction to the former PT value.
Update 16/1/2021 an updated version 21.0b has been made available including the HMRC SSP daily rates Version 2 values adjusted for some original rounding irregularities.
Update 23/1/2021 an updated version 21.1 has been made available changing the Pension AE from predicted to confirmed.
Update 28/1/2021 version 21.2 contains the confirmed income tax changes across the UK effective 6th April 2021.
Update 16/2/2021 version 21.3 contains the confirmed information in relation to the Isle of Man applicable from 6th April 2021.
Update 11/3/2021 version 21.4 contains the confirmed values following the UK Budget 2021, Scottish Parliament approvals, Welsh Assembly approvals, and the confirmed Isle of Man values.
PAYadvice.UK 7/1/2021 updated 6/4/2021
I would like to ask your advice for this situation; A UK firm operates a PAYE with 7 employees working in UK and 1 employee working in Hongkong. The one hired in Hongkong is a french national but has been working in Hongkong since he commenced his employment with the firm in July 2020. The firm pays his salary in Hongkong curency not a UK but the firm coverts the Hongkong pay to GBP and show this in payroll with no tax and no NIC. The employee has been on NT code.This was the advice they received from their tax expert back in 2020. As the work is not based in UK, it is proper to include the employee in the UK payroll? If not, what are the other option to take by the firm in order include that employee in the UK payroll? Thank you in advance.
Hi Gina, it’s OK processing on the payroll as that’s a business matter. However, as this is not a UK employment nor payment for UK work not a UK resident, then the individual should not be reported to HMRC as they do not come under UK PAYE.