Latest Employer Bulletin published

HMRC has published the December edition of the Employer Bulletin. It contains a host of information including on the extension to the coronavirus job retention scheme VAT deferral and the reverse charge measure for the construction industry statutory sick pay eligibility for those self-isolating and virtual Christmas parties. There are also Brexit updates and reminders on reporting PAYE information in real time when payments are made early at Christmas occupational pensions and off-payroll working rules in relation to student and postgraduate loans.

On childcare the bulletin notes because many employees are now working from home they may not require their usual childcare services. Existing users of the childcare voucher scheme can continue to receive the vouchers but may wish to temporarily receive a lower amount to avoid the build-up a large stockpile. Contributions can be increased again when required and varying the amount will...