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In brief: 15 April 2021

13 April 2021
Issue: 4787 / Categories: News

Furlough scheme

HMRC has updated its coronavirus job retention scheme (CJRS) guidance to include information on employee reference dates the new maximum wage rates and claim dates.

National Insurance

The National Insurance contributions holiday for businesses which employ armed forces veterans came into force on 6 April 2021. 

Intermediaries

The Finance Act 2009 Sections 101 and 102 (Social Security Contributions Intermediaries) (Appointed Day) Order SI 2021/445 appoints 6 April 2021 as the date on which late payment interest and repayment interest are payable in relation to payments made under the Social Security Contributions Regulations SI 2001/1004 Sch 4 Pt 3AA. This deals with the recovery of National Insurance debts arising under the Social Security Contributions (Intermediaries) Regulations SI 2000/727.

Construction industry 

HMRC has updated its guidance to reflect changes introduced to the construction industry scheme to prevent abuse...

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