The following Employment Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant tax changes associated with Brexit began to take effect. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit ― personal and employment tax implications guidance note.
Following Spring Budget 2020, statutory sick pay (SSP) rules were changed temporarily to help workers affected by the coronavirus (COVID-19) outbreak. The Chancellor confirmed the Prime Minister’s previous announcement that SSP will be paid from day 1 rather than day 4. Updated guidance on the GOV.UK website sets out that for those in self-isolation due to coronavirus from 13 March 2020, waiting days do not need to be observed, but before that, the waiting days need to be observed as usual. This has been brought into legislation via various statutory instruments.
Guidance for businesses on the help available along with videos and webinars can be found here.
The following new measures were announced:
SSP is extended on a temporary basis to cover individuals who are unable to work because they have been advised to self-isolate, as well as people caring for those within the same household who display coronavirus symptoms and have been told to self-isolate
self-isolating employees are able to obtain a notification via NHS111, which they can use as evidence for absence from work ― this is intended to take pressure away from GPs
employees may request a ‘shielding note’ or letter from their doctor or health authority advising them to shield which may be used as proof of a valid claim for SSP due to coronavirus. See Check if you can claim back Statutory Sick Pay paid to employees due to coronavirus (COVID-19)
Spring Budget 2020, paras 1.94, 1.95
Self-employed individuals and employees below the lower earnings limit who
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From 6 April 2015, an individual can elect to transfer 10% of the personal allowance (£1,250 in 2020/21 and 2019/20) to the spouse or civil partner where neither party is a higher rate or additional rate taxpayer. The legislation calls this the ‘transferable tax allowance’ but the GOV.UK website
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