In brief: 19 November 2020

The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations SI 2020/1220 introduce changes to National Insurance legislation to reflect the revisions to the IR35 rules for medium and large organisations outside the public sector from 6 April 2021. These are in line with the income tax changes.

HMRC is inviting voluntary and community sector organisations to apply for grant funding so they can help individuals who need extra support with their tax affairs. Organisations have until 27 November to apply. 

HMRC is consulting on how to improve the operation and administration of insurance premium tax. It also seeks views on specific measures to prevent avoidance and evasion. The consultation closes on 5 February 2021.

HMRC has published guidance on how to repay all or some of the payments a business has claimed when taking part in the ‘eat out to help out’ scheme if they realise they were overpaid, were not eligible or do not need the money and want to repay it voluntarily.

Section 3.5 of VAT Notice 701/57: Health professionals and pharmaceutical products has been updated to reflect that the zero rate of VAT for the supply of personal protective equipment reverted to the standard rate from 1 November 2020.

Pension Schemes Newsletter 125 is available on HMRC’s website.