NEW CJRS guidance and Other Payroll Updates – With Kate Upcraft

Hi, so that was Easter…!

In case it’s useful, one of my colleagues at ICAEW has consolidated the three versions of the CJRS guidance so you can see the  changes as this has progressed (see here: consolidated-CJRS-guidance-with-tracked-changes.pdf (780 downloads) )

I heard from an agent on Friday (thanks Tracey Simpson) that activation codes for PAYE online are now going out by email so that’s a relief

– HMRC update their salary sacrifice guidance re CIOVID-19 as a lifestyle event: See Link
The statutory residence test (SRT) has been relaxed:  See Link

– Introductory guidance for employers on the point-based immigration scheme has been issued: See Link

– Answer from HMRC to whether employee number or payroll ID is needed for reclaim: ‘
I think it’s deliberately ambiguous to allow for any, the field is included as an extra measure for identifying the employee so whatever reference serves that purpose best.’ 

– We have made some progress today on getting some clarity for the payroll software developers on the data they might be able to provide you with to assist in the reclaim, and more guidance will be in the public domain in the next 48 hours on .gov. We have given feedback on the concerns about working days v calendar days, the fact that for small (part period) furlough payments the NICs threshold and pension threshold will mean no oncost funding and that asking for a NINO as a mandatory field is inappropriate. There will also be a calculator for employers to use to calculate reclaims (but may not be available by Monday).

– There will also be some additional guidance on pension calculations and salary sacrifice from TPR hopefully to a similar timeframe

Kate Upcraft  |  Kate Upcraft Consultancy Ltd
Mobile: 07748 797478  |