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TAXguide 10/20: Employment taxes update

Employment taxes update including Coronavirus job retention scheme: questions and answers.
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On 11 May, tax consultant Kate Upcraft provided an update on the latest developments in employment law in a Tax Faculty webinar, including information on the Coronavirus Job Retention Scheme. TAXguide 10/20 provides additional support in answering members’ questions raised in the webinar.

In TAXguide 10/20 ICAEW’s Tax Faculty provides a series of answers to questions posed during its employment tax update webinar, which was presented by Kate Upcraft.

The guide, which can be downloaded by Tax Faculty members, is split into two sections. In the first Kate answers questions related to standard employment tax process, the second section focuses on the many questions raised about the Coronavirus Job Retention Scheme (CJRS).

Topics on which answers are provided include: 

Section A: Business as usual:

  • Home working allowance
  • Holiday pay

Section B: CJRS

  • Duties of company directors whilst on furlough
  • Amount to claim
  • Salary sacrifice
  • Annual payrolls
  • Interaction with holidays and holiday pay
  • Maternity pay
  • Adjustments to claims
  • Interaction between employment allowance (EA) and CJRS claims
  • EA claim confirmation letters

Further information

Tax Faculty

This guidance is created by the Tax Faculty, recognised internationally as a leading authority and source of expertise on taxation. The Faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.

TAXguide 10/20

PDF (265kb)

Tax Faculty members can download this guidance in full.