Mini Umbrella Company (MUC) fraud

HMRC have issued information on fraud being committed by a number of Mini Umbrella Companies. HMRC claim that every business which either places or uses temporary labour should be aware of the potential dangers posed to by mini umbrella company fraud. Not only can a fraudulent supply chain lead to reputational and financial damage to … Continue reading Mini Umbrella Company (MUC) fraud

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

October 2020 HMRC Employer Bulletin

Dear @PAYadvice, [The] Employer Bulletin (October 2020, Issue 86) includes all of the latest COVID-19 updates to help [employers] continue to meet [their] payroll obligations to HMRC, including recent government announcements of additional support for businesses and employees. We’ve included the latest update on both the Coronavirus Job Retention Scheme and the Job Retention Bonus, … Continue reading October 2020 HMRC Employer Bulletin

Employment Allowance – business sector choice errors

For 2020-2021 tax years onwards, you can only claim EA if your total (secondary) Class 1 National Insurance contributions (NICs) liability is below £100,000 in the tax year before the year of claim Business Sector choice errors HM Revenue and Customs checks suggest that a number of employers (or their agents/payroll administrators), may be incorrectly … Continue reading Employment Allowance – business sector choice errors