Self-Employment Income Support Scheme fourth grant

Find out if you’re eligible for the fourth grant which will cover the period February 2021 to April 2021. Also find out information about the fifth grant. The Budget confirmed that the fourth SEISS grant will be set at 80% of 3 months’ average trading profits, paid out in a single instalment, capped at £7,500. … Continue reading Self-Employment Income Support Scheme fourth grant

Government writes open letter to businesses on Plan for Growth

Prime Minister Boris Johnson looks forward to a year of economic recovery at the second meeting of the Build Back Better Business Council as Chancellor Rishi Sunak and Business Secretary Kwasi Kwarteng write an open letter to businesses on the Government’s Plan for Growth. The joint letter between Chancellor Rishi Sunak and Business Secretary Kwasi … Continue reading Government writes open letter to businesses on Plan for Growth

HMRC Anti Money Laundering team change name to Economic Crime Supervision

Dear Payadvice, HMRC's Anti Money Laundering Supervision (AMLS) team is changing its name to Economic Crime Supervision (ECS) from 1‌‌ April 2021. This change does not affect our responsibilities under the Money Laundering Regulations or how we will interact with you.   You may continue to see AMLS referenced in correspondence from us during April whilst the changes take effect. You … Continue reading HMRC Anti Money Laundering team change name to Economic Crime Supervision

England Covid restrictions change 29th March 2021

Some of the rules changed on 29th March 2021. However, many restrictions remain in place. You must not socialise indoors with anyone you do not live with or have formed a support bubble with. You should continue to work from home if you can and minimise the number of journeys you make where possible. You … Continue reading England Covid restrictions change 29th March 2021

13,500 Work Coaches to boost Jobs

13,500 Work Coaches are in post to help people across the country find their next role, start a new career or re-train in growing industries, the Work and Pensions Secretary has announced. Government meets its recruitment pledge - putting in place the country’s biggest ever Jobs Army.In one of the fastest ever Government recruitment rounds … Continue reading 13,500 Work Coaches to boost Jobs

Extended opening hours to continue when non-essential retail returns

Longer opening hours in England will help people return to the high streets safely when non-essential shops re-open from 12th April 2021. Temporary measures to make socially distanced shopping easier to continueLonger opening hours for retail to give shoppers more flexibility and ease transport pressuresFlexible working hours for construction also to continue, helping industry continue … Continue reading Extended opening hours to continue when non-essential retail returns

Workplace testing programme expands to offer free rapid home testing

In the next major push for the Government’s workplace testing programme, all employers will now be able to offer their employees free, rapid and regular testing that can be taken at home Government makes rapid home testing available for all businesses with over 10 employees who cannot offer on-site testingBusinesses must register interest by 12th … Continue reading Workplace testing programme expands to offer free rapid home testing

IR35/Off-Payroll Working – Umbrellas and Agencies

This article is based on HMRC information ESM2390. What is an ‘umbrella company‘? There is no statutory definition of an ‘umbrella company’. It is generally accepted that an umbrella company is a company that employs temporary workers who work for different end clients’. Typically they enter into a contract with a recruitment agency who will … Continue reading IR35/Off-Payroll Working – Umbrellas and Agencies

IR35/Off-Payroll Working – Operating Payroll

This article is based on parts of the HMRC Employment Status Manual ESM10019. How does a Deemed Employer operate PAYE? When the deemed employer operates PAYE, it should do this through payroll. They can add them to an existing payroll or set up a new payroll or PAYE scheme. New Deemed Employee - anything different? … Continue reading IR35/Off-Payroll Working – Operating Payroll

National Minimum Wage and National Living Wage – pay reference periods commencing Thursday 1st April 2021

The National Minimum Wage and National Living Wage uplift for 2021/2022 applies for pay periods starting 1st April 2021. Along with the increase to minimum pay rates there are two significant additional changes: The dropping of the National Living Wage qualifying age from 25 to 23 yearsThe extension of record keeping from 3 years to … Continue reading National Minimum Wage and National Living Wage – pay reference periods commencing Thursday 1st April 2021

Job Retention Scheme guidance updates 25th March 2021

HMRC have published further updates to the Job Retention Scheme guidance: Page titleChangesAll PagesFor periods from 1 November 2020 to 30 April 2021, your employer can claim for you if you were employed on or before 30 October 2020, as long as they have made a PAYE Real Time Information (RTI) submission to HMRC between 20 March 2020 and 30 October 2020.Check if … Continue reading Job Retention Scheme guidance updates 25th March 2021

Employee payment records required to be retained for Six Years for National Minimum Wage purposes

Employers are to be required to keep records relevant to National Minimum Wage for 6 years as part of the The National Minimum Wage (Amendment) Regulations 2021. Regulation 2(5) extends the period for which an employer must keep records sufficient to establish that the employer is remunerating the worker at a rate at least equal … Continue reading Employee payment records required to be retained for Six Years for National Minimum Wage purposes

Government-backed loans help thousands of businesses to protect jobs during pandemic

Government-backed finance helped thousands of businesses through the pandemic with a loan issued through the Bounce Back Loan scheme roughly every 20 seconds since its launch last May, new figures reveal today, 25th March 2021. new statistics reveal that three Bounce Back Loans were issued every minute since May 2020 launchemergency loans provided almost £180 … Continue reading Government-backed loans help thousands of businesses to protect jobs during pandemic

Building back better and fairer for women and girls around the world

UK National Statement at the 65th Commission on the Status of Women by Baroness Berridge Chair, As we reflect on the past year we must acknowledge the pandemic and its effect on all our lives. Globally, COVID-19 has worsened many of the challenges already faced by women and girls and we must now look ahead … Continue reading Building back better and fairer for women and girls around the world

Substitute P60 form approval process changes

HMRC has announced the following easement for those still awaiting approval for substitute P60 forms from HMRC: “A decision has been made by HM Revenue & Customs (HMRC) to introduce an easement of the normal approvals process for substitute P60 forms. This change is due to the impact that both EU-Exit and the current Covid-19 … Continue reading Substitute P60 form approval process changes

Tax year 2021/2022 tax tables published

For those who like to use the tax tables for the occasional manual calculation or problem checking and resolution, the HMRC have published new 2021/2022 tax tables applicable for payments commencing from 6th April 2021. These provide the monthly and weekly calculation tables for the whole of the United Kingdom including the variations for Scotland … Continue reading Tax year 2021/2022 tax tables published

Plan for jobs – well underway!

Statement made on 23rd March 2021: As part of the Government’s ongoing commitment to support claimants back into work, DWP is moving at pace this spring and summer to introduce new Jobcentres, as a direct response to the pandemic. On top of the 13,500 new Work Coaches who will be in place by the end … Continue reading Plan for jobs – well underway!

Online Annual tax summaries

The online Annual Tax Summary shows ‎how much tax and National Insurance contributions someone has paid and how Government spends it. Individuals can find the summary by signing into their personal tax account using the Government Gateway User ID and Password that y used to enrol for Self Assessment online, selecting Self Assessment and then … Continue reading Online Annual tax summaries

Government strengthens tax policymaking with over 30 updates, consultations and documents published

The government has published 23rd March 2021 a series of tax documents and consultations in a move to strengthen policymaking and help create a more trusted, simple and modern tax system. government publishes more than 30 tax updates, consultations and documents to strengthen policymaking and modernise UK tax systemlarge number of the announcements form a … Continue reading Government strengthens tax policymaking with over 30 updates, consultations and documents published

ONS UK Labour market overview: March 2021

The latest three months to February 2021 recorded small increases in the number of payroll employees although since February 2020, the number of payroll employees has fallen by 693,000 with the largest falls seen at the start of the coronavirus (COVID-19) pandemic. Analysis by age band shows that under 25s contributed over 60% of the … Continue reading ONS UK Labour market overview: March 2021

Child Care Vouchers – 2021/2022 Basic Earnings Assessment Calculator

Employer who provide childcare vouchers to employees are required to undertake an annual Basic Earnings Assessment (BEA) prior to the start of the tax year to define the tax and NIC free amount of ChildCare Vouchers (CCV). The rates and limits available are set by the Westminster parliament and apply across the United Kingdom. There … Continue reading Child Care Vouchers – 2021/2022 Basic Earnings Assessment Calculator

Set up Self Assessment payment plans by 1st April 2021

Self Assessment taxpayers have until 1st April 2021 to pay any outstanding tax liabilities in full or set up an online payment plan to avoid a 5% late payment penalty. Self Assessment taxpayers have just over a week to pay any outstanding tax liabilities in full or set up an online payment plan for the … Continue reading Set up Self Assessment payment plans by 1st April 2021

Legal footing for national unlocking set out ahead of vote

The government has set out regulations that will pave the way to the easing of all restrictions from 21st June 2021. New ‘roadmap regulations’ set out before the next phase of easements take place on 29th March 2021One-year review of Coronavirus Act proposes measures to expire or suspend. Measures to continue are essential and proportionate … Continue reading Legal footing for national unlocking set out ahead of vote

Sleep in shifts not subject to National Minimum Wage

The Supreme Court judgement has ruled that sleep in shifts are not subject the payment of National Minimum Wage. The issue under judgement Whether home workers who are required to remain at home in their shift and/or residential care workers who ‘sleep in’ are entitled to the national minimum wage for time that is not … Continue reading Sleep in shifts not subject to National Minimum Wage

Normal jobcentre opening hours resume from 12 April

From 12th April 2021, jobcentres in England, Scotland and Wales will return to their pre-lockdown opening hours. While jobcentres have remained open and fully operational throughout the pandemic for those who really need it, and Work Coaches have continued to support all their customers virtually – opening hours were temporarily shortened to 10am to 2pm … Continue reading Normal jobcentre opening hours resume from 12 April

CMA requires Countryside and Taylor Wimpey to remove leasehold terms

The Competition and Markets Authority (CMA) is requiring Countryside and Taylor Wimpey to remove certain contract terms that mean leaseholders have to pay ground rents that double every 10 or 15 years. In September 2020, the Competition and Markets Authority (CMA) launched enforcement action against 4 housing developers. These included Countryside Properties and Taylor Wimpey, … Continue reading CMA requires Countryside and Taylor Wimpey to remove leasehold terms

Employ Veterans

From 6th April 2021, employers who hire former members of the UK regular armed forces will be able to claim a National Insurance holiday for 12 months starting from the first day of the veteran's first civilian employment. This zero-rate can be applied up to the veterans upper secondary threshold. This relief is available from … Continue reading Employ Veterans

COVID-19 support – latest information

Dear @PAYadvice, I’m writing to you with the latest information about the financial support schemes available to help your clients. This includes updates on the VAT deferral new payment scheme, the latest on the Self- Employment Income Support Scheme (SEISS) and the Coronavirus Job Retention Scheme (CJRS). VAT deferral – apply now to spread your … Continue reading COVID-19 support – latest information

Plug-in car, van and truck grant to be targeted at more affordable models to allow more people to make the switch

As more people than ever opt for electric vehicles, the government announces changes to the plug-in car, van and truck grant. The grant scheme for electric cars, vans and trucks has been updated to target less expensive models and reflect a greater range of affordable vehicles available, allowing the scheme’s funding to go further and … Continue reading Plug-in car, van and truck grant to be targeted at more affordable models to allow more people to make the switch

Shielding advice for the clinically extremely vulnerable to stop from 1st April 2021

More than 3.79 million clinically extremely vulnerable people in England will be informed they are no longer advised to shield from Thursday 1 April 2021. Advice to the clinically extremely vulnerable to shield ceases from Thursday 1 April, as virus infection rates continue to fallPeople on shielded patient list will receive letters from today with … Continue reading Shielding advice for the clinically extremely vulnerable to stop from 1st April 2021

HMCTS telephone numbers used by tax scammers

Scammers using HM Courts and Tribunal Service (HMCTS) telephone numbers to demand tax payments. An increasing number of concerned individuals are contacting offices across HMCTS following emails or phone calls by scammers. Scammers mimic legitimate phone numbers (spoofing) and may allege debts owed to HMRC and that a warrant for arrest has been issued. Scammers … Continue reading HMCTS telephone numbers used by tax scammers

Government asks for views on Covid-19 certification

The Government is reviewing whether COVID-status certification could play a role in reopening the economy, reducing restrictions on social contact and improving safety. The Government is seeking views on the role of Covid-status certification in the UK’s recovery from the pandemic, particularly from organisations and individuals with relevant expertise as well as those it would … Continue reading Government asks for views on Covid-19 certification

TUC calls on ministers to lift the burdens on working mums this Mothers’ Day

The TUC is asking ministers to do more to lift the burdens facing working mums this Mothers’ Day today (Sunday 14th March) by introducing five key new measures. While the reopening of school has eased some of the burden mums face, there are ongoing pressures about getting enough childcare to cover hours at work, says the TUC.  Wraparound care such … Continue reading TUC calls on ministers to lift the burdens on working mums this Mothers’ Day

48,000 businesses already registered to offer workplace testing

Workplace testing programme ramps up as 48,000 businesses register for free, regular and rapid tests for their employees. Regular, rapid testing will be a crucial tool to prevent outbreaks in the workplace as we cautiously ease restrictions, keeping employees safe and businesses openA major expansion of the free programme now means all businesses can access … Continue reading 48,000 businesses already registered to offer workplace testing

Off-Payroll working (IR35) – Questions about compliance

Ahead of changes to the off-payroll working rules #IR35 on 6th April 2021, the HMRC answer some top questions about compliance that they’ve heard in their webinars and other support they have provided Are changes to the off-payroll working rules happening on 6 April 2021?Does the light touch approach to penalties mean customers don’t need … Continue reading Off-Payroll working (IR35) – Questions about compliance

Isle of Man National Insurance for 2021-2022 confirmed – UAP withdrawn

On Wednesday 10th March the Isle of Man government published the confirmed National Insurance threshold value for the 2021/2022 tax year. Although most values have remained the same, the Upper Accrual Point (UAP) is withdrawn. This does cause slightly different calculation results and rounding in comparison with 2020/2021. 2021-22 Software developers guide Isle of Man … Continue reading Isle of Man National Insurance for 2021-2022 confirmed – UAP withdrawn

Job Retention Scheme Update 11th March 2021

The HMRC has confirmed the following changes to guidance and the calculator on Wednesday 11th March 2021. Page titleChangesCalculate how much you can claim using the Coronavirus Job Retention SchemeTo remove the following exception reason preventing the use of the calculator: Employees have variable pay, were not on their employer’s payroll on or before 19 … Continue reading Job Retention Scheme Update 11th March 2021

COVID-19: Employer support – live webinars

Dear @PAYadvice, You have until 2‌‌3:5‌‌9pm this com‌‌ing Mon‌‌day‌‌ 15‌‌ ‌March to claim under the Coronavirus Job Retention Scheme (CJRS) for pay periods in February ‌2021. Make sure you have the latest information by joining the live Coronavirus Job Retention Scheme webinar, which includes: who can claim who you can claim for how to calculate what you can claimhow … Continue reading COVID-19: Employer support – live webinars

Ban on commercial evictions extended to 30th June and bailiff enforced eviction ban extended to 31st May to protect residential tenants.

Ban on commercial evictions extended to 30 June to ensure businesses are supported as they re-openSix-month notice periods and bailiff enforced eviction ban extended to 31 May to protect residential tenantsFollows unprecedented package of support for businesses and renters during pandemic Business owners – many of whom have had to cease trading entirely during lockdown … Continue reading Ban on commercial evictions extended to 30th June and bailiff enforced eviction ban extended to 31st May to protect residential tenants.

Most people believe inequality has increased due to the pandemic

A new poll by the Social Mobility Commission reveals a growing gulf between social classes and a mental health crisis that needs to be addressed. Nearly six in ten people believe the pandemic has increased the gulf between social classes, according to a new poll from the Social Mobility Commission. The Social Mobility Barometer, 2021, … Continue reading Most people believe inequality has increased due to the pandemic

Pay VAT deferred due to coronavirus (COVID-19)

If your business deferred VAT payments due between 20th March 2020 and 30th June 2020 and it still has payments to make, the business can: pay the deferred VAT in full, on or before 31st March 2021join the VAT deferral new payment scheme – the online service is open between 23rd February 2021 and 21st … Continue reading Pay VAT deferred due to coronavirus (COVID-19)

Payroll 2021/2022: Company car appropriate percentages

The HMRC Software Developers Support Team have provided the following confirmations. Company car appropriate percentages for 2021-22 have been confirmed as below. 1. Cars registered on or after 1 January 1998 with an approved CO2 emissions figure: Please refer to the ‘Company Car Tax’ section at: Annex A rates and allowances 2. Cars registered on … Continue reading Payroll 2021/2022: Company car appropriate percentages

Free rapid tests for all businesses for regular workplace testing

All businesses in England are now able to sign up to the government’s free COVID-19 workplace testing programme. Workplace testing now available to all businesses, including those with fewer than 50 employeesBusiness encouraged to register interest by 31 March to access free workplace testingRegular testing will be a vital part of the government’s roadmap to … Continue reading Free rapid tests for all businesses for regular workplace testing

Help to Grow your business

Take your business to the next level with the government’s new Help to Grow programme. The programme is there to help small and medium sized businesses across the UK learn new skills, reach new customers and boost profits. They can get: an Executive Development programme that could help improve business performance and growth potential through … Continue reading Help to Grow your business

Self-Employment Income Support Scheme fourth grant

At the Budget 2021, it was confirmed that the fourth SEISS grant will be set at 80% of 3 months’ average trading profits, paid out in a single instalment, capped at £7,500. The fourth grant will take into account 2019 to 2020 tax returns and will be open to those who became self-employed in tax … Continue reading Self-Employment Income Support Scheme fourth grant

Minister calls for flexible working to be normalised

Liz Truss calls for flexible working to be normalised – giving employees the option to things like part-time/flexi time, working from home and job shares.New research from the UK Government and jobs website ‘Indeed’ reveals offering flexible working arrangements increases job applications by 30%A national shift to flexible working would boost productivity and particularly help … Continue reading Minister calls for flexible working to be normalised

Payroll 2021/22: Employment Allowance and Apprenticeship Levy

HMRC Shipley by PSP HM Revenue and Customs Software Developers Support Team (SDST) have provided the following confirmation for the new tax year and that there is no change. It has been confirmed that for 2021-22 the Employment Allowance and the Apprenticeship Levy will remain at the same levels they were for 2020-21. Employment Allowance: … Continue reading Payroll 2021/22: Employment Allowance and Apprenticeship Levy

Budget 2021

Dear @PAYadvice, On Wednesday, the Chancellor of the Exchequer, the Rt. Hon Rishi Sunak MP delivered the government’s Budget for 2021. In his speech, the Chancellor announced extensions to a number of current COVID-19 schemes, alongside additional support for individuals and businesses, as the UK continues to navigate the impact of the pandemic, including extending the Coronavirus Job … Continue reading Budget 2021

Students invited to apply now for finance as the application service launches for 21/22

Students in England are being encouraged to apply for student finance as soon as possible to ensure their finances are in place for the new academic year. Full-time undergraduate students in England are being encouraged to apply now for student finance, as the application service opens for the 21/22 academic year. So far this year, … Continue reading Students invited to apply now for finance as the application service launches for 21/22

Chancellor Statement – Budget press conference

Delivered by the Chancellor Rishi Sunak on 3 March. Good afternoon. Earlier today I presented the Budget to the House of Commons. And I’m speaking to you now, directly, to explain what this Budget means for our economy and for you at home. I want to be honest with you about the problems we face … Continue reading Chancellor Statement – Budget press conference

Budget 2021 – Income tax and National Insurance contributions

The government will maintain the income tax Personal Allowance and higher rate threshold and National Insurance contributions Upper Earnings Limit and Upper Profits Limit at their 2021-2022 levels up to and including 2025-2026. HM Treasury have issued the following in relation to announcements at budget 2021: As announced at Spending Review 2020, the government will … Continue reading Budget 2021 – Income tax and National Insurance contributions

UK Government support announced for businesses

Dear @PAYadvice, Today, as part of the Budget, the UK Government has announced further support for employers and the self-employed. Extension to the Coronavirus Job Retention SchemeSelf-Employment Income Support Scheme – future grants confirmedVAT deferralWhere can I get further support?Protect yourself from scams Extension to the Coronavirus Job Retention Scheme The Coronavirus Job Retention Scheme … Continue reading UK Government support announced for businesses

Job Retention Scheme guidance updates 3rd March 2022

Following the announcement made at the UK Westminster Budget 2021 on the extension to the Furlough Scheme, the following guidance updates have been published: Page titleChangesChanges to the Coronavirus Job Retention SchemeNew guidance page on the day with future taper information to September for employers   Check if your employer can use the Coronavirus Job Retention SchemeUpdated … Continue reading Job Retention Scheme guidance updates 3rd March 2022

Budget 2021 – new Personal tax allowance and higher threshold frozen until April 2026

Already announced tax changes to go ahead on 6th April 2021, but to be frozen until April 2026. PAYadvice.UK Legislation Update 2021 PAYadvice.UK has issued the Legislation Update 2021 including the 6th April 2021 confirmed income tax values. This document is a compilation of the changes due for 2021 for the UK, Channel Islands and … Continue reading Budget 2021 – new Personal tax allowance and higher threshold frozen until April 2026

Budget 2021 – Furlough extended until September 2021

To protect the jobs and livelihoods of the British people through the remaining phase of this crisis, the furlough scheme will be extended until the end of September. Employer share Employers will contribute: Currently = 0%From 1st July 2021 = 10%From 1st August 2021 = 20% Qualifying employees The Scheme is extended to employees who … Continue reading Budget 2021 – Furlough extended until September 2021

Draft P11D and working sheets published for software developers

HM Revenue and Customs (HMRC) have provided the final versions of P11D and P11D Working Sheets for tax year 2020 to 2021. They are only to be used by software developers to assist with development of their payroll software. PAYE draft forms: P11D and P11D Working Sheets (2020 to 2021) Documents P11D Expenses and benefits … Continue reading Draft P11D and working sheets published for software developers

CRED programme helps ex-offenders into work

A programme called CRED set up in partnership with HM Prison & Probation Service announces its bold achievements in the face of COVID challenges. CRED (Clean Rehabilitative Enabling and Decent) enables ex-offenders to join purposeful work placements which lead to full time work and financial independence. This significantly reduces the reoffending rate. The aim of … Continue reading CRED programme helps ex-offenders into work

Payroll Question Time: The Budget 2021 – Friday 5th March | 2:00pm – 3:30pm

Join the Payroll and HR community at the SD Worx monthly, online interactive discussion. With one of the most eagerly anticipated Budgets set to be published on 3rd March 2021, our regular expert panel will be discussing the choices and changes set out by Chancellor Rishi Sunak. We’ll be interpreting how they impact businesses in … Continue reading Payroll Question Time: The Budget 2021 – Friday 5th March | 2:00pm – 3:30pm

HMRC Talking Points

Dear @PAYadvice, HMRC's regular Talking Points provide information, guidance and tips to help you to understand tax issues.  We have more Talking Points webinars coming up. There are a limited number of spaces, so save your place now. Penalties for enablers of defeated tax avoidance: This webinar gives an overview of the penalties for enablers of … Continue reading HMRC Talking Points