HMRC April 2021 Employer Bulletin

HMRC have issued the April 2021 Employer Bulletin, again, packed full with information.

In this month’s edition of the Employer Bulletin there are updates and information on

• COVID-19 updates and information:
  • Coronavirus Job Retention Scheme
  • VAT deferral new payment scheme
  • New one-off payment of £500 to support working households receiving tax credits
  • Extension of filing dates for internationally mobile workers
  • Change to amending PAYE PSA agreements for coronavirus items
• UK Transition:
  • SME Brexit Support Fund opens
• Consultation calls and responses:
  • Tax Policies and Consultations (Spring 2021)
• PAYE:
  • Payroll from April 2021
  • Paying Employers PAYE
  • When payment deadlines fall on a weekend
  • National Minimum wage
  • Student and postgraduate loans
  • Reporting expenses and benefits
  • P9s
  • Using category M
  • National Insurance holiday for employers of veterans
• Tax updates and changes to Guidance:
  • Construction Industry Scheme changes
  • Off-payroll changes
  • VAT reverse charge on construction and building services
  • Extension of first-year allowances
  • Zero rating of van benefit charge
  • Optional Remuneration Arrangements (OpRA) – end of transitional provisions
  • Employer-provided living accommodation – removal of concession for ‘Representative Occupiers’
  • Employers providing medical benefits
• Information for your employees:
  • Childcare Vouchers
  • Help your employees understand their Child Benefits entitlements
  • Tax Credits renewals
• Updates and information:
  • Senior Leaders talk about HMRC Charter
  • Get help from HMRC if you need extra support
  • National Cyber Security Centre’s newsletter
  • Official Rate of Interest
  • HTML Employer Bulletin’s format
  • Feedback

PAYadvice resources for tax year 2021/2022

PAYadvice.UK 14/4/2021