HMRC has published its bi-monthly magazine providing the latest information on
payroll-related topics for employers and agents including the following:
– Changes to
right to work checks from 1 July 2021 – employers can no longer accept EU
passports or ID cards as valid proof of right to work. Instead, an online right
to work check will need to be carried out.
– EU settlement
scheme: late applications – employers may wish to encourage those employees
who are yet to apply under the scheme to do so as soon as possible. The Home
Office has also published guidance
for employers on right to work checks, which covers the situation where EU
workers have missed the EU settlement scheme deadline.
– Employees who
normally work in the UK, the EU, or both, and their work location has changed
because of coronavirus-related travel restrictions – HMRC will consider
individual circumstances to decide whether NICs are due in the UK. Arrangements
with the EU which allow HMRC to disregard changes to individuals’ work
locations caused solely by coronavirus-related restrictions will end no later
than the end of December 2021 (subject to review).
– HMRC will
only accept new informal payrolling arrangements for benefits in kind during
the 2021–22 tax year – businesses which previously had an informal
payrolling arrangement are expected to register for formal payrolling before
April 2022 for the 2022–23 tax year.
– Off-payroll
working rules from 6 April 2021 – HMRC has produced further guidance on the
changes, particularly for organisations which are now responsible for deciding whether
the rules apply to workers they engage.
HMRC has published its bi-monthly magazine providing the latest information on
payroll-related topics for employers and agents including the following:
– Changes to
right to work checks from 1 July 2021 – employers can no longer accept EU
passports or ID cards as valid proof of right to work. Instead, an online right
to work check will need to be carried out.
– EU settlement
scheme: late applications – employers may wish to encourage those employees
who are yet to apply under the scheme to do so as soon as possible. The Home
Office has also published guidance
for employers on right to work checks, which covers the situation where EU
workers have missed the EU settlement scheme deadline.
– Employees who
normally work in the UK, the EU, or both, and their work location has changed
because of coronavirus-related travel restrictions – HMRC will consider
individual circumstances to decide whether NICs are due in the UK. Arrangements
with the EU which allow HMRC to disregard changes to individuals’ work
locations caused solely by coronavirus-related restrictions will end no later
than the end of December 2021 (subject to review).
– HMRC will
only accept new informal payrolling arrangements for benefits in kind during
the 2021–22 tax year – businesses which previously had an informal
payrolling arrangement are expected to register for formal payrolling before
April 2022 for the 2022–23 tax year.
– Off-payroll
working rules from 6 April 2021 – HMRC has produced further guidance on the
changes, particularly for organisations which are now responsible for deciding whether
the rules apply to workers they engage.
