10 November 2020 
Julia Ascott, Employment Taxes Specialist
Summary article below of HMRC updates on employment taxes, payroll and global mobility from the last 10 days.
HMRC have updated their communication resources that employers can use to discuss employment status. The changes surround the IR35 off payroll working rules and there is an additional factsheet that could be provided to contractors to help explain the rules. In addition, HMRC have published online webinars and other resources that could all help with increasing awareness and understanding.
You can now set up a payment plan online if you need to organise a time to pay arrangement with HMRC.
If your subsidiaries run an employee share scheme, read HMRC’s latest Securities Bulletin 37 for information on EMIs, SAYEs, latest OTS reports and the impact of Covid on share schemes.
The Coronavirus SSP Rebate Scheme (available to employers with less than 250 employees) has been updated allowing for employers to ask for a ‘shielding note’ or letter from doctors/health authorities because an employee is high risk of severe illness from coronavirus.
HMRC have published guidance for UK employers who are sending their employees overseas to work in the EEA, starting on/after 1 January 2021, including:
As ever, any questions on the above, please email me.
