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07.07.2020 How to treat certain expenses and benefits provided to employees during coronavirus (COVID-19)

On 06 July 2020, HMRC updated the above guidance.  This is all about the treatment of expenses and benefits where they are provided to employees as a result of the COVID-19 pandemic.  Plus, as well as the tax treatment, it advises on the employer’s reporting obligations.  Note that this guidance does not advise on the National Insurance treatment which, helpfully, may differ.

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02.07.2020 List 3 Updated 02 July 2020

Part 5 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA) allows for certain deductions to be made from taxable pay – i.e. to reach a figure called net taxable pay which is the pay on which Income Tax is calculated.  This part includes things such as expenses for business travel.

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01.07.2020 The Recognised Overseas Pension Schemes (ROPS) 01 July 2020

The ROPS list is a must-read for all UK payroll and pensions professionals. It is updated twice-monthly on the 1st and the 15th of the month, though this will change if those dates fall on a weekend or Bank Holiday. The ROPS list contains details of all overseas pension schemes that have advised HMRC they want to be included on it.  ‘Recognise’ indicates that HMRC recognise the overseas pension scheme as being one that is eligible to receive transfers of UK pension benefits.

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30.06.2020 Scotland and Student Loan Repayment Plan 4

The Independent Review of Financial Support for Students in Scotland Consultation ran from 30 June to 31 August 2017.  It reported on 20 November 2017 and contained two recommendations in terms of Student Loans for Scottish borrowers:

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26.06.2020 CJRS Guidance Additions 26 June 2020

The way that the Coronavirus Job Retention Scheme (CJRS) keeps chopping and changing really is tricky to keep on top of. Furloughing has been happening since mid-March 2020 and we have the advent of flexible furloughing to look forward to from 01 July 2020. In fact, I absolutely believe that this is impossible for employers to keep on top of. Yet, it is absolutely vital that they are aware of the latest guidance and take a copy of it – or, at least, retain a copy of the guidance that they are working to. We have had updates and additions, so here’s my latest list of the guidance with links:

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24.06.2020 Universal Credit and the RTI Payment Date

In their spare time, employers and individuals should want to look and digest two rulings.  I am not going to go into full details, save to say that this impacts the payroll profession and departments:

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23.06.2020 ‘Claim for wages’ Guidance Changes 22 June 2020

Halloween cannot come quickly enough for me in 2020.  It will mark the end of the Coronavirus Job Retention Scheme (CJRS) – as far as we know.  However, 31 October 2020 will only be the start of HMRC’s compliance activity.  In fact, this will probably be after 30 November 2020 which is the final date for CJRS claims.

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22.06.2020 CJRS Phase 2 Guidance Changes 19 June 2020

If there is one thing that we can be absolutely sure of in today’s strange times it’s that HMRC will always keep us on our toes with updating their guidance.

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17.06.2020 Reservists Returning to Employment WILL be eligible for CJRS 2

From 01 July 2020, the Coronavirus Job Retention Scheme (CJRS phase 1) closes to new entrants.  CJRS phase 2 is launched and brings the new terminology ‘flexible furlough’.  This means that employers are able to furlough staff and make a claim under CJRS phase 2, however, the fixed 21-day criterion is removed.  Therefore, employers can bring staff back on whatever working pattern suits the needs of the business.

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17.06.2020 COVID-19, Workplace Pensions and DC Contributions

On 15 June 2020, The Pensions Regulator (TPR) issued updated guidance for Defined Contribution (DC) scheme compliance during the COVID-19 pandemic.  This is in recognition of the fact that the Coronavirus Job Retention Scheme (CJRS) is changing:

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16.06.2020 Updated HMRC Guidance ‘Check which expenses are taxable if your employee works from home due to coronavirus (COVID-19)’

As lockdown restrictions are easing, albeit at different paces in the different nations across the United Kingdom, more and more employees will be returning to their workplaces as the ‘new normal’ starts to emerge.

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16.06.2020 The Recognised Overseas Pension Schemes (ROPS) 15 June 2020

The ROPS list is a must-read for all UK payroll and pensions professionals. It is updated twice-monthly on the 1st and the 15th of the month, though this will change if those dates fall on a weekend or Bank Holiday. The ROPS list contains details of all overseas pension schemes that have advised HMRC they want to be included on it.  ‘Recognise’ indicates that HMRC recognise the overseas pension scheme as being one that is eligible to receive transfers of UK pension benefits.

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