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Coronavirus: Employment taxes

ICAEW insights, technical guidance and news updates on tax measures affecting UK employment taxation during the COVID-19 pandemic.

SSP self-certification period temporarily extended to 28 days

Employees can normally self-certify sickness absence for the first seven days. Temporarily, they can self-certify for 28 days, to enable GPs to focus on the COVID-19 booster programme. ICAEW’s Tax Faculty explains this temporary extension.

No tax exemption for flu vaccine reimbursements

Employers may want to ensure that their workforce is protected from seasonal flu, but as ICAEW’s Tax Faculty explains, they should be aware that the various methods of provision can have differing tax consequences.

Tough choices facing public finance

More tax, more investment, more spending, less borrowing. ICAEW’s Public Sector experts examine the Spending Review and Autumn Budget 2021 announcements.

Tax news in brief

Highlights from the broader tax news week ending 26 October, which includes: new legislation for the health and social care levy and simplifying inheritance tax rules. A deadline reminder for final CJRS claims, more agent webinars from HMRC and confirmation that HGV drivers on temporary visas are not entitled to tax relief on accommodation.

Registration of self-employed reverts to pre-COVID process

HMRC has confirmed that the normal process for registering as self-employed has been restored. Taxpayers who could not obtain a national insurance number during the pandemic used a workaround and now need to contact HMRC to arrange collection of Class 2 national insurance contributions.

NIC Bill confirms reliefs for Freeports and broadening of DOTAS

The government has published the National Insurance Contributions Bill, which legislates reliefs for employers of veterans and those operating in Freeports, as well as for the self-employed isolating due to COVID-19. The Bill will also enable upcoming changes to the DOTAS scheme to apply to national insurance avoidance.

ICAEW technical round-up: February 2021

24 February 2021: This month’s top technical stories on ICAEW Insights include updates on self assessment penalties, IR35 changes and a major change to the government’s Kickstart Scheme.

ICAEW calls for greater clarity on taxation of COVID test costs

10 February: ICAEW’s Tax Faculty has urged HMRC to confirm whether coronavirus antigen tests paid for by employers will continue to be exempt from income tax and national insurance after 5 April, and to clarify guidance on the difference between antigen tests and antibody tests which are not exempt.

Expert support for faculty members on key tax issues of 2021

10 February 2021: Respected tax authority Rebecca Benneyworth has written two new TAXguides offering valuable insights into the key issues facing agents at the start of 2021 and exploring what business structure has the lowest tax burden.

Options for 31 January self assessment deadline

7 January 2021: As HMRC is resisting calls for an easement on self assessment late filing penalties, ICAEW’s Tax Faculty outlines the options available to taxpayers and agents who will have difficulty filing or paying.

Tax news in brief

Highlights from the broader tax news week ending 22 December, which includes: guidance from HMRC on disguised remuneration schemes that avoid tax by selling business revenues to trusts, changes to land transaction tax and Royal Assent of the Taxation (Post-transition Period) Bill 2020.

COVID-19 SSP enhancement scheme for care workers in Wales

10 November 2020: Wales introduces support to remove the financial disadvantage to care workers of staying away from work due to coronavirus. However, the guidance gives rise to numerous questions concerning eligibility, calculations and claims.

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