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PAYE
HMRC has updated CWG2 Employer further guide to PAYE and National Insurance with additional information on the off-payroll working rules (para 4.7 ‘Workers providing their services through intermediaries’). The update covers the delayed introduction from 6 April 2021 of the changes for large and medium-sized companies making them responsible for assessing the employment status of contractors they engage.
VAT option to tax
Notice 742A: Opting to tax land and buildings has been revised. The time limit to notify an option to tax land and buildings has been temporarily extended from 30 days to 90 days (paragraph 4.1) to help businesses during the coronavirus outbreak. The changes apply to decisions made between 15 February and 31 May 2020.
Barristers
Notice 700/44: Barristers and advocates has been updated to put in place temporary changes to reduce the spread of Covid-19. Payments of VAT on professional fees will have to be...
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