Employment tax expert Kate Upcraft is sharing practical support on changes to the national minimum wage regulations, current easements to benefits-in-kind for employees and CJRS compliance in an upcoming Tax Faculty webinar.
Consultant and lecturer Kate Upcraft will be joining Tax Faculty Technical Manager Peter Bickley in a webinar on 25 May to provide an update on the latest developments in employment taxes free for Tax Faculty members and subscribers.
The hour-long session will open with information to help agents and employers understand the compliance checks HMRC is embarking on related to the Coronavirus Job Retention Scheme.
With 20-page letters of ‘concern’ being sent to employers and no de minimis exceptions, agents need to be informed to support their clients with compliance. The session will provide top risk areas and advice on how to mitigate those risks.
Upcraft and Bickley will then tackle the variety of COVID-related easements that have made to the taxation of benefits-in-kind for employees providing clarity on what reliefs are available and the conditions.
They will cover the homeworking allowance, reimbursing equipment costs, virtual Christmas parties and COVID-19 antigen tests.
A key focus of the webinar will be the national minimum wage, the 2020 regulations, and the changes for 2021/22. Upcraft will take agents through the changes of enforcement, which include the ability to launch a PAYE enquiry and the relaxation that allows salaried workers to be paid fortnightly and four-weekly.
The session will close with a look at other significant issues in employment tax, including:
- Universal credit and real-time information
- Off-payroll working (IR35)
- Student loans
- National insurance holiday for employers of former UK military personnel.
The webinar will be live from 12:00 on 25 May and is free for all Tax Faculty members and subscribers to ICAEW’s Faculties Online Service. Book your place.
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