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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-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.

Employers reminded not to overlook obligations by HMRC

30 June: HMRC’s latest employer bulletin contains several reminders to stop firms falling behind with standard obligations during the coronavirus pandemic, such as suffixing “2013” to the reference when paying 2019/20 Class 1A NIC.

New HMRC guidance on impact of COVID-19 on share schemes

11 June: HMRC has issued further support on how employment related securities (ERS) are affected by the coronavirus pandemic, including how such arrangements interact with furlough grant payments. ICAEW’s Tax Faculty provides a breakdown of the guidance.

COVID-19: Support through the benefits system

Updated 1 April: ICAEW members may need to help clients, friends or family to access support through the benefits system during the coronavirus outbreak. Benefits may be something on which they would not usually advise. The Tax Faculty has created this basic guide on which benefits to consider, together with sources of support.

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