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HMRC have published their Employer Bulletin for June 2021. We summarise the key content for you, with links to our detailed guidance on the topics covered.

COVID-19

Claim working from home tax relief

See COVID-19: Employees working from home and Working from home (employer/ee)

Continued support for businesses: Statutory Sick Pay Rebate Scheme

See COVID-19: Government support tracker

Coronavirus Job Retention Scheme (CJRS)

How much you can claim

Further support

See COVID-19: Coronavirus Job Retention Scheme (CJRS) from 1 November 2020

VAT Deferral New Payment Scheme

See COVID-19: VAT deferred payments

Taxable benefit charge: returning office equipment

Employer-provided equipment

Employer reimbursed equipment

See COVID-19: Employees working from home and Assets made available without transfer

Coronavirus: how HMRC will continue to support customers and the economy

PAYE

Check you are taking the correct student and or postgraduate loan deductions

Scottish student loans Plan Type 4

Basic PAYE Tools: maintenance release

Reminder deadline for reporting expenses and benefits 2020 to 2021 tax year

See Benefits, share schemes & incentives

Medical benefits

See Medical benefits and health checks

Paying Class 1A National Insurance contributions on payrolled benefits in kind: Generic Notification Service Message

Paying Class 1A National Insurance Contributions

Use the right payment reference when paying Class 1A NICs

Reporting Pay as you earn (PAYE) in real-time

PAYE Real-Time Information (RTI) penalties: continuation of the risk-based approach to charging penalties

Late filing penalties

Late payment penalties

Reporting your payroll information accurately and on time

Generic Notification Service (GNS) electronic warning messages

How do I access GNS Electronic warning messages?

See Real-Time Information (RTI) and Penalties: RTI (Real-Time Information) for PAYE

Updates and changes to guidance

National Insurance number allocation

National Insurance holiday for the employers of veterans: update

See Employer NICs relief for veterans

Off-Payroll Working rules

Help and support

Best practice

See Off-Payroll Working: PSCs & Private Sector Engagers

Do you currently pay Employers PAYE using a debit or corporate credit card? Introducing HMRC’s ‘pay by bank account’

Construction Industry Scheme (CIS): useful verification information for contractors and subcontractors

See CIS: Contractors and Subcontractors

General information and support

Tax Administration Framework Review

See Call for Evidence: Tax Administration Framework

Plan for jobs campaign

Join like-minded Small to Medium-sized Enterprise (SME) businesses benefiting from the Peer Networks Programme

HMRC’s support for customers who need extra help

Over 20,000 businesses are already benefiting from being Disability Confident

New tool launched to support organisations achieve Cyber Essentials certification


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