Employer Bulletin focuses on pandemic matters

The June edition of HMRC's employer bulletin contains the latest information on the coronavirus job retention scheme and statutory sick pay rebate scheme. Other articles cover late filing and payment penalties where coronavirus is accepted as a ‘reasonable excuse’ the treatment of expenses and benefits provided to employees and changes to the calculation of average weekly earnings for furloughed employees for maternity and other parental pay. Extracts of some other items follow.

Bulk stationery

HMRC states that the planned withdrawal of the facility for employers to order P45 and P60 stationery will now take place from 1 August. This is to give affected businesses extra time to prepare in the current circumstances. Employers who are exempt from reporting their payroll online will not be affected by the change and should continue ordering stationery by phoning the HMRC order line.

Reporting deadlines

Expenses and benefits for tax year 2019-20 must...