HLAS

HMRC have recently updated their guidance to employers whose employees are working in the EU or Switzerland. If a worker leaves the UK to work in the EU or Switzerland they will only pay into one country’s social security scheme at a time. They will usually pay social security contributions in the country they are working in. Employers’ liability to pay social security contributions follows the liability of the employee concerned. The UK has social security agreements with the EU and Switzerland. National Insurance continues to be payable in the UK but not the other country if HMRC has issued [...]

The Health and Safety Executive (HSE) have a dedicated webpage for employers reminding them of the need to be extra cautious with the safety of young people. When you employ young people under the age of 18, you have the same responsibilities for their health, safety and welfare as you do for other workers. This applies whether they are: A worker On work experience An apprentice Young people are likely to be new to the workplace and therefore at a greater risk of injury in the first six months of a job, as they may be less aware of risks. [...]

The UK Government has a webpage with guidance to help businesses identify and prepare for the hazards and threats that may disrupt their operations. Being more prepared and resilient can give a competitive advantage to your business. The actions you take to make your business resilient will depend on your circumstances and the risks you are comfortable taking. Having assessed these, only you can decide how much time, and possibly money, you want to invest in increasing your resilience. The suggested actions below will get you started, ranging from a free ‘print-off and fill-in’ plan to more specialised training. Quick [...]

HMRC is urging their Self Assessment customers to be vigilant of fraudsters and scams asking for personal information or bank details. Self Assessment customers, who are starting to think about their annual tax returns for the 2021 to 2022 tax year, should guard against being targeted by fraudsters, warns HMRC. Fraudsters target customers when they know they are more likely to be in contact with HMRC, which is why businesses should be extra vigilant about this activity. There is a risk they could be taken in by scam texts, emails or calls either offering a refund or demanding unpaid tax, thinking [...]

Over the last few days, we have seen a gradual dismantling of the mini-budget of Friday 23 September 2022, along with the economic policies that Prime Minister Liz Truss based her leadership campaign on. On Friday 14th October, Ms Truss announced a change of Chancellor, from Kwasi Kwarteng to Jeremy Hunt. This was swiftly followed by a series of U-turns culminating in Mr Hunt delivering an ‘emergency statement’ on Monday 17th October.  This emergency statement effectively replaces and re-writes the mini-budget. Designed to ensure the UK’s economic stability and provide confidence in the Government's commitment to fiscal discipline, the emergency [...]

Businesses that use Royal Mail's services are urged to plan ahead as strike action is expected to take place this autumn. If you use Royal Mail to deliver your goods, you should be aware of planned industrial action that is due to take place on: Thursday 13 October 2022 Thursday 20 October 2022 Tuesday 25 October 2022 Monday 28 November 2022 There is also functional strike action planned which impacts parts of Royal Mail's operation on the following: Processing, Distribution, International, Collections, Admin: 3, 9, 15, 24 November and 1 December 2022 Delivery: 4, 10, 16, 25 November and 2 [...]

Employers must make sure employees get immediate help if they are taken ill or are injured at work. The law applies to every workplace and to the self-employed. You must have: A suitably stocked first aid kit. An appointed person or people to take charge of first aid arrangements. Information for all employees telling them about first aid arrangements. What 'adequate and appropriate' first aid arrangements are depend on the work you do and where you do it. You're best placed to understand the nature of your work, so you should assess what your first aid needs are. You must [...]

The UK Government has announced an enhancement to the eligibility criteria of the Start Up Loans initiative. The £884 million scheme, delivered by the British Business Bank, is designed to help innovative new businesses launch across the UK. It now includes start-ups that have been trading for up to three years and second loans are now available to eligible businesses that have been trading for up to five years. The programme previously provided finance to start-ups which had been trading for up to two years. The scheme has already delivered more than 97,000 loans worth £900 million to new business [...]

HMRC have launched a new online G-form which will be the default option to notify them of errors in VAT returns. This is for all VAT-registered businesses who wish to submit a VAT Error Correction Notice (ECN). Once submitted, a copy of the digital form will be captured into the Digital Mail Service (DMS) and processed as it is currently. The new G-Form will streamline the current process, making it easier to notify HMRC about errors on VAT returns. It will enable businesses to: Upload supporting documentation. Provide explanatory notes. Save the form allowing them to complete it later. Receive [...]

In last week’s newsletter, we suggested a possible strategy of delaying the end of October payroll run until after 5 November for certain employees to save NICs following the removal of the additional 1.25% for employees and employers from 6 November. While such planning could be useful for delaying discretionary payments, such as bonuses and commissions, we should be alert to anti-avoidance provisions (in the form of Regulation 31 of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)) that give HMRC the power to effectively reverse the planning and secure the NICs that would have been due had [...]