HMRC have published their new format web delivered Employer Bulletin. It’s absolutely packed with important information which will aid payroll professionals in obtaining vital information and guidance.
There are a plethora of important topics:
- Coronavirus Job Retention Scheme
- VAT deferral new payment scheme – opt-in from the end of February 2021
- VAT reverse charge for construction and building services
- Disguised Remuneration
- Prepare for tax changes if you engage or supply contractors – Off-payroll working rules (IR35)
- Changes to the Construction Industry Scheme
- Employer provided cycles exemption
- Social Security Coordination: update on the Trade Cooperation Agreement
- HMRC pension scam webinar for employers and agents
- Filing and payment dates for Short-Term Business Visitors Appendix 8 – formerly special arrangement made under Regulation 141
- Student and postgraduate loans
- Basic PAYE Tools – new release
- End of year reporting
- New National Minimum Wage rates and changes to the National Living Wage qualifying age
- P9 Notice of Coding
- Employees’ addresses
- Register as an employer
- National Insurance number delays – update
- Business Tax Account – 2013 to 2014 and 2014 to 2015 data to be removed
- National Insurance holiday for employers of veterans
- Van benefit and car and van fuel benefit uprating for 2021
- Company car changes for P11D: Ultra-low emission vehicles and Worldwide Harmonised Light Vehicle Test Procedure
- Making sure you meet all PAYE Settlement Agreement criteria
- Changes to the treatment of termination payments and post-employment notice pay for Income Tax
- Withdrawal of P45 and P60 bulk stationery
- More information and feedback
PAYadvice.UK 10/2/2021
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