There are a few changes arriving in April but so far no big announcements and hopefully some stability for next year.

An ad hoc payment would normally be reported to HMRC with the rest of the payroll on or before the usual pay date.

As previously announced HMRC are going to be placing greater importance on the starter declarations for new employees.

HMRC plan to introduce a recurring Direct Debit for employer PAYE payments.

The P45 is a document presented to employees when they end their employment and contains information about tax and student loans.

There are several new National Insurance categories to be introduced from this April, most are related to the new freeports but there is also one for qualifying veterans. All of the new categories carry relief for employer’s National Insurance contributions.

General Updates on the challenges of Payroll during the Pandemic.

Furlough was extended to 31st March 2021.

The furlough scheme is to be extended for a further month from the 1st November 2020.

You cannot claim Employment Allowance against furloughed workers, and this is for the whole of the tax year.

Furlough claims are changing from August as you can no longer claim for employer’s National Insurance Contributions or pension payments, so the amount that can be claimed is reducing.

There are changes proposed with the way employer’s National Insurance is calculated for the period of July. The proposal is more in line with the original guidance issued up to the 20th April.

As part of the Coronavirus Job Retention Scheme from 1st July 2020 workers can return to work on reduced hours whilst remaining furloughed.