NIC

ET4B’s Autumn 2020 Newsletter

Posted by David on November 17, 2020
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ET4Bs-Autumn-Newsletter-2020

In the latest of our series of occasional Newsletters we consider the forthcoming IR35 changes, recent updates to the Job Retention Scheme, and other topical matters.

Are you confused by the employer reclaim rules for businesses affected by coronavirus? If so, our guess is that you are in good company with about 60m others!

You may have also read that the proposed ‘Job Support Scheme’ (JSS) effectively bit the dust within days of its premature launch (as a consequence of which the ‘JSS Closed’ scheme has failed to open, and the ‘JSS Open’ scheme was also closed before it had chance to open!). 

We can all too easily become bamboozled by jargon; however the important redeeming factor is of course that the ‘Job Retention Scheme’ (JRS) has now been extended until 31 March 2021.

In our attached Newsletter we have provided a brief summary of the time limits applicable to JRS claims in 2020/21. Although these were correct at the time of ‘going to print’, we would always suggest that you visit the gov.uk site to check the latest rules and time limits. Indeed, if and when you do complete a JRS claim, we would suggest you take a screen print of the relevant guidance. The speed of these guidance changes has been bewildering throughout 2020; however this point might be conveniently overlooked by HMRC, if you happen to be facing an Employer Compliance Review in a couple of years time.

The changes to IR35 obligations for large and medium sized employers were of course postponed last April as a result of the pandemic, however there is nothing so far to suggest the new rules will be delayed beyond April 2021.

We find it interesting to note that case law on key aspects of employment status continues to develop in the midst of these significant IR35 changes. For those seeking to ensure contractors are ‘outside IR35’ it is important to ensure each of these developing factors are considered.

If you would like to discuss any aspects of this update and Newsletter, please contact Dave Cooper on 0783 3218569.

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ET4B Spring 2013 Newsletter

Posted by David on May 29, 2013
Expenses and benefits, HMRC, News articles, Payroll, Status / Comments Off on ET4B Spring 2013 Newsletter

019B_ET4B Spring 2013 Newsletter

In our Spring newsletter we consider a number of topical items including the ever-popular
question of employment status, an RTI update, and details of recently announced changes to
childcare tax reliefs.

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ET4Bs Spring 2011 Newsletter and Budget update

Posted by David on May 01, 2011
Expenses and benefits, Flexible Benefits, HMRC, National Insurance, News articles, Payroll, Termination Payments / Comments Off on ET4Bs Spring 2011 Newsletter and Budget update

014_ET4B Spring 2011 Newsletter_Budget update

This Newsletter provides topical details of recently new and updated rules, including details of HMRC’s attempts to prevent ‘disguised remuneration’, its rather confused thinking on childcare tax reliefs, and the pension tax relief limitations.

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ET4B’s Autumn 2010 Newsletter

Posted by David on November 01, 2010
CIS, Expenses and benefits, HMRC, National Insurance, News articles / Comments Off on ET4B’s Autumn 2010 Newsletter

013F_ET4B Autumn 2010 Newsletter

This Newsletter includes details of recent announcements to pensions contributions tax relief, and a new potential avenue for NIC repayment claims.

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