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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.

COVID sick pay rebate scheme ends on 30 September

The government scheme enabling small businesses to recoup statutory sick pay costs due to coronavirus will end at the end of the month, and any outstanding claims must be made by 31 December 2021.

Chart of the week: Pensions triple lock

The triple lock has helped the state pension grow faster than inflation or earnings over the last decade, but will the Chancellor break it for next year’s pension increase?

Tax news in brief

Highlights from the broader tax news week ending 4 Aug, which includes: confirmation of closure of UK customs systems; updated guidance on cross-border NI and social security payments; OBR forecast requested for late October; and time limit to opt to tax land reverts to 30 days, but e-signatures remain.

ICAEW technical round-up: June 2021

This month’s top technical stories include more information on the government’s proposed audit and corporate governance reforms, the OTS review on moving tax year end and the relaunching of HMRC’s agent dedicated line.

ICAEW technical round-up: May 2021

This month’s top technical stories on ICAEW Insights include new guidance on mini-umbrella companies, information on repaying Bounce Back Loans and new powers to ban directors who dissolve companies to avoid repaying government support.

Get to grips with changes to NMW and benefit easements

Employment tax expert Kate Upcraft is sharing practical support on changes to the national minimum wage regulations, current easements to benefits-in-kind for employees and CJRS compliance in an upcoming Tax Faculty webinar.

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: April 2021

This month’s top technical stories on ICAEW Insights include news on the fourth self-employed grant, new EU sustainability disclosure rules and how auditors can report on irregularities, including fraud.

Tax news in brief

Highlights from the broader tax news week ending 31 March, which includes: HMRC repackaging its guidance on tax implications of cryptocurrencies and rate change for COVID statutory sick pay rebate scheme.

Tax news in brief

Highlights from the broader tax news week ending 24 March, which includes: new support on the tax treatment of paying employee transport costs due to COVID-19, an error in CWG5 and a reminder of self-assessment payment deadline.

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.

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