Latest news on the UK tax system, brought to you by the ICAEW Tax Faculty.
25 November: HMRC will publish the names, an indication of the value of claims and, for companies and LLPs, the Company Registration Numbers of employers who make claims under the furlough scheme for periods from December onwards.
25 November 2020: The eligibility criteria for the third SEISS grant have been further tightened. ICAEW’s Tax Faculty warns that the rules have changed, and claimants need to consider them carefully before claiming from 30 November.
19 November: HMRC confirms access to the EU VAT refund system will end on 31 March 2021 and claims relating to VAT incurred after 31 December 2020 will have to be made manually.
13 November 2020: Intermediaries which are not personal service companies such as umbrella companies and agencies, will be treated differently to personal services companies in the new off-payroll working regime.