Tax treatment of COVID-19 tests and Personal Protective Equipment

HMRC has updated its guidance relating to the tax treatment of certain benefits and expenses paid to employees due to coronavirus, to explain how employers should proceed where they are providing coronavirus testing kits, or Personal Protective Equipment (PPE) to their employees. If an employer has purchased coronavirus testing kits or tests completed by a […]

Withdrawal of ordering paper P45s and P60s from HMRC: postponement

In March 2020, HMRC announced that they were intending to withdraw the facility of ordering blank P45s and P60s online.  Due to the COVID-19 pandemic, HMRC has postponed this action until 1 August 2020 to give employers more time to prepare for the change. After this date, employers will be expected to print or issue […]

Late filing and payment penalties – HMRC Support

HMRC is supporting taxpayers during the Coronavirus (COVID-19) pandemic by providing the option to defer Value Added Tax payments between the period 30 March to 30 June 2020. and the July 2020 income tax self-assessment payment on account. Further details of this scheme, and the specific conditions that apply are available at www.gov.uk. It is […]

What happens if an employer over-claims through the Coronavirus Job Retention Scheme?

HMRC recently updated its guidance on how to calculate 80% of employee wages to claim through the Coronavirus Job Retention Scheme (CJRS), in relation to what claimants who have over-claimed need to do to rectify the situation. Anybody who has made an error in their claim which has resulted in the receipt of an over-claimed […]