Agent update 121 available

HMRC has published Agent Update 121. It contains a variety of updates and reminders such as the guidelines on football agents’ fees and dual representation contracts basis period reform non-resident company tax rates and changes to form R40.

Other articles are summarised below.

Pensions for seasonal temporary staff

Employers who take on seasonal or temporary staff over the summer must check if these workers are eligible for automatic enrolment into a workplace pension and individually assess them every time they pay them. This includes staff with variable hours and pay whether they are employed for a few days or longer.

Employers who fail to comply with their workplace pensions’ duties may receive a warning notice with a deadline to comply.

Employers can use postponement to delay assessing has staff who they know will be working for them for fewer than three...