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HMRC guidance: 3 June 2020

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  • Check if you can claim back Statutory Sick Pay paid to employees due to coronavirus (Covid-19): updated to reflect claims where employees are self-isolating after having been notified under the track and trace system.
  • Payroll information to report to HMRC: updated to cover reporting employment allowance claims in more detail.
  • Pension schemes newsletter 120 (May 2020): covering temporary changes to various pension processes as a result of coronavirus.
  • Factsheets CC/FS30a: Compliance checks for tax avoidance schemes – penalties for follower notices and CC/FS30b: Compliance checks: tax avoidance schemes – penalties for partnership follower notices: Stage 2 of the penalty percentage rate calculation, covering reductions for co-operation, has been updated.
  • VAT Notice 742A: Opting to tax land and buildings: updated to clarify which office holders in a Community Benefit Society are authorised to sign an option to tax notification.
  • VAT Output Tax toolkit, VAT Partial Exemption toolkit and VAT input tax toolkit: all updated for 2020.
  • New Factsheet CC/FS1j: General information about customs inland pre-clearance checks.
  • Exporting personal protective equipment during coronavirus (COVID-19): updated to note that PPE goods exported from the EU after midnight on Monday 25 May 2020 will no longer require an export authorisation. 
Issue: 1490
Categories: News
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