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Updates from HMRC affecting Employment Duties
27 May 2020 Julia Ascott, Employment Taxes Specialist
BEIS & HMRC have updated a number of areas on their guidance pages in the last month (or two) and I've summarised the (mostly) non-Covid related updates below, along with links to appropriate HMRC pages if you missed any of these:
National Minimum Wage
The LPC called for evidence for their recommendations for the 2021 NMW rates - find more information here. BUFDG will be responding to this and further alerts will be sent out in due course
HMRC have updated their factsheets for employers covering the checks they make to ensure that national minimum wage (NMW) obligations are being met - link to factsheet here
NMW updated guidance on calculated 'salaried hours' work has been included in the main guidance
Rates
Interest rates for late payment of tax to HMRC has reduced from 2.75% to 2.6% from 7 April 2020 - see HMRC link for further details
The SMP tables for 2020 were added (2017 removed) - link here
If making a late claim to recover statutory payments or get National Insurance contributions compensation for a previous year as an employer, Statutory Sick Pay can no longer be recovered and additional Statutory Paternity Pay has been replaced with Shared Parental Pay. See HMRC link for further details
Further information on entitlement to Statutory Parental Bereavement Pay depending on the employment type of the worker can be found here
International
Tax treaty between the UK and Cyprus - 2018 Protocal document has been added - read here for further detail
HMRC Clearance
If you are seeking to use the HMRC non-statutory clearance service, this needs to be done via email rather than post due to current working restrictions - find out more here
Homeworkers
For staff working from home as a result of coronavirus measures, HMRC has published guidance on what expenses/benefits are taxable and not taxable - read more here
HMRC have published guidance on submitting online end-of-year expenses and benefits reports for employees and director, which must be sent to HMRC by 6 July for the 2019–20 tax year, here
If you have time...
Interesting reading on employee engagement at HMRC - pay and leadership seems to be a problem area - take a look for yourself
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27 May 2020 
Julia Ascott, Employment Taxes Specialist
