HMRC’s Stakeholder Digest (October 2021) provides a round-up of recent news covering the following:
End of the CJRS on 30 September and reminder of the 14 October final deadline for claims.
End of the SEISS. HMRC will contact everyone who claimed at least one SEISS grant, explaining how to report grants correctly on the tax return and what to do if anything has changed since claiming.
Closure of the extended window to appeal against tax decisions and penalties on 30 September 2021. During the pandemic, the usual 30-day window had been extended by an additional three months. From 1 October onwards the usual 30-day limit will apply. Covid-19 may still be a reasonable excuse for not meeting tax obligations on time in some cases and HMRC will consider appeals. From 1 October the bulk appeal process is also no longer available.
Employment status guidance for associate dentists, confirming that, from 6 April 2023, HMRC will update the Employment Status Manual to remove specific occupational guidance for associate dentists (ESM4030). HMRC notes that this does not signal a change in the rules or a change in HMRC’s view of the employment status of associate dentists. From 6 April 2023, associate dentists (or those who engage associate dentists) will be asked to make an assessment of employment status using the check employment status for tax (CEST) tool on Gov.uk – bringing them in line with other taxpayers in the dental sector and elsewhere.
Links to support for employees through the JobHelp website, which offers a range of support, training and advice and includes details of the Kickstart scheme (which provides funding for employers to create jobs for 16 to 24 year olds on universal credit – applications for funding close on 17 December 2021).
HMRC’s Stakeholder Digest (October 2021) provides a round-up of recent news covering the following:
End of the CJRS on 30 September and reminder of the 14 October final deadline for claims.
End of the SEISS. HMRC will contact everyone who claimed at least one SEISS grant, explaining how to report grants correctly on the tax return and what to do if anything has changed since claiming.
Closure of the extended window to appeal against tax decisions and penalties on 30 September 2021. During the pandemic, the usual 30-day window had been extended by an additional three months. From 1 October onwards the usual 30-day limit will apply. Covid-19 may still be a reasonable excuse for not meeting tax obligations on time in some cases and HMRC will consider appeals. From 1 October the bulk appeal process is also no longer available.
Employment status guidance for associate dentists, confirming that, from 6 April 2023, HMRC will update the Employment Status Manual to remove specific occupational guidance for associate dentists (ESM4030). HMRC notes that this does not signal a change in the rules or a change in HMRC’s view of the employment status of associate dentists. From 6 April 2023, associate dentists (or those who engage associate dentists) will be asked to make an assessment of employment status using the check employment status for tax (CEST) tool on Gov.uk – bringing them in line with other taxpayers in the dental sector and elsewhere.
Links to support for employees through the JobHelp website, which offers a range of support, training and advice and includes details of the Kickstart scheme (which provides funding for employers to create jobs for 16 to 24 year olds on universal credit – applications for funding close on 17 December 2021).
