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Budget 2021: Coronavirus job retention scheme (CJRS) extension

04 March 2021

It was no big surprise that the Chancellor extended the furlough scheme in the Budget. A total of 1.3m employers have made a CJRS grant claim since the scheme started in March 2020, giving rise to claims totalling £53.8bn.

Budget 2021: Employer skills

03 March 2021

The 2021 Budget included some key aspects for employer skills, including apprenticeship incentives, a new Help to Grow Scheme and 'portable' apprenticeships, allowing multiple employers in one apprenticeship.

Budget 2021: Employment tax

03 March 2021

Unsurprisingly, the Chancellor's announcements did not include any significant changes to employment taxes. The tax information and impact notes did, however, include a technical change to the new off-payroll working administrative rules (IR35) which are being introduced from 6 April 2021, and some welcome easing and extensions to previous exemptions introduced because of the coronavirus.

Formally payrolling benefits for the 2021/22 tax year: deadline approaching

26 February 2021

Employers who would like to formally payroll benefits for the 2021/22 tax year for the first time must formally register with HMRC before 6 April 2021.

Uber difficult: is a statutory employment test increasingly likely?

23 February 2021

Recent court and tribunal decisions in relation to Uber drivers and television presenter Kaye Adams have shone fresh light on the misalignment of the employment, legal and tax treatment of people in work. Government promises to address this with an Employment Bill in December 2019 came to nothing. We hope the Chancellor will address this by proposing a statutory employment test in the Budget on 3 March, but we’re not holding our breath.

Uber drivers are workers but where does that leave the statutory employment status test now?
Carolyn Brown

19 February 2021

The Supreme Court has today decided that Uber drivers are workers, ending a multiyear court case and confirming that Uber drivers are entitled to worker’s rights including holiday pay and national minimum wage.

The employment tax and NIC implications of employer provided coronavirus tests and vaccines

29 January 2021

With coronavirus tests available, and a vaccine being rolled out, employers may want to test employees, and offer a vaccination when a vaccine is commercially available. Employers should consider the employment tax and NIC treatment.

Publication of companies claiming CJRS money is a welcome move, says RSM
Susan Ball

HMRC has published a list of 700,000 companies who were claiming furlough grant in December 2020.

Coronavirus Job Retention Scheme claims: How will you check your claims are correct?

12 January 2021

What should you be doing to make sure your CJRS claims are correct?

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Coronavirus job retention scheme extended - can you claim?

18 December 2020

Following HMRC’s recent extension of the coronavirus job retention scheme (CJRS), we discuss the key highlights including timescales, mistakes and furlough over the Christmas holidays.

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