Pensions for seasonal staff

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HMRC has reminded businesses that employ seasonal, temporary staff that, as long as they know their staff will be working for them for fewer than three months, they can postpone the legal duty to assess staff for pension purposes for three months. During this period, employers will not need to put staff into a pension […]

Paying limited company contractors through payroll

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Historically when paying a limited company contractor (an individual working for you but invoicing you through their own limited company, aka a “personal service company”) the payer does not have to consider whether there is an employment relationship. Since 2017 public sector bodies have had to make such payments through payroll if the relationship would […]

Penalties for late submission of PAYE filing

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In an article in the latest Employer Bulletin, HMRC confirms that late filing and late payment penalties will be considered on a risk-assessed basis rather than issued automatically. In practice it seems that these penalties are only issued for significantly late returns or persistently late filers.

Employment allowance

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From 6 April 2020 the £3,000 annual employment allowance (reduction of employers national insurance) will count as state aid. It may be necessary to keep an eye on state aid de-minimis limits if you are also claiming any grants or tax credits. Note that UK government intends to keep the current EU rules regarding state […]

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