Spending review
The chancellor has decided to conduct a one-year spending review to prioritise the response to Covid-19. The Treasury has yet to confirm the date but expects it to be ‘in the last weeks of November’.
Overseas workday relief
HMRC has updated the RDR4 overseas workday relief guidance to reflect the way travel limitations introduced due to coronavirus affect overseas workday relief. A note confirms that for individuals performing employment duties in the UK which would normally have been carried out overseas if they are UK resident and eligible for overseas workday relief their daily earnings for work done in the UK will be treated as UK work and liable to UK tax. This includes earnings for work that otherwise would have been carried out overseas were it not for the coronavirus travel restrictions.
New employees from abroad
HMRC has updated the...
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