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PAYE and RTI - articles

Features and articles from ICAEW on PAYE and real-time information (RTI) in the UK tax regime.

National insurance thresholds for 2020/21

Lindsey Wicks 23-12-2020

23 December 2020: Clarity emerges concerning the re-rating of national insurance contributions as ministerial statement confirms that September's consumer price index will be used as the basis for limits and thresholds for 2021/22.

Further extension to the furlough scheme


17 December 2020: In a surprise move, the Chancellor has announced that the Coronavirus Job Retention Scheme is to be further extended until 30 April 2021.

HMRC highlights common self assessment errors

Caroline Miskin 15-12-2020

15 December 2020. HMRC highlights common self assessment errors and issues in its latest Agent Update. Some are more relevant to unrepresented taxpayers filing their own returns, but several are also relevant to agents.

Director payrolls - what has changed for CJRSV3

Anita Monteith 18-11-2020

18 November 2020: Annual PAYE schemes often meant that furloughed directors were excluded from the original Coronavirus Job Retention Scheme (CJRS). ICAEW’s Tax Faculty looks at whether they will be eligible under the third scheme.

Employers reminded to report normal pay date in December


17 November: ICAEW’s Tax Faculty is reminding employers that they risk impacting the universal credit claims of their staff if they do not report the contractual pay date in December’s full payment submission (FPS).

EMI to continue after Brexit transition


3 November: HMRC has confirmed that Enterprise Management Incentive (EMI) schemes will continue to be available after 31 December 2020 under UK law.

CJRS extended and changed for new lockdown


1 November: The Coronavirus Job Retention Scheme (CJRS) has been extended until December, with furloughed employees to receive 80% of salary for hours not worked and businesses asked only to cover National Insurance and employer pension contributions.

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