HLAS

How to use the NHS COVID Pass to demonstrate your coronavirus (COVID-19) status when travelling abroad and domestically at venues and settings in England. From Wednesday 15 December the coronavirus (COVID-19) rules for visiting certain venues and events changed. To enter certain venues and events in England you must have proof that you: are vaccinated with 2 doses of an approved vaccine (or one of the single-dose Janssen vaccine) – the government will keep this under review as boosters are rolled out have taken a PCR or rapid lateral flow test within the last 48 hours, or are exempt from [...]

The Review will consider whether the rules around pensionable age are appropriate, based on the latest life expectancy data and other evidence. The Pensions Act 2014 requires the government to regularly review State Pension age, and in accordance with law, this latest Review must be published by 7 May 2023. State Pension age is currently 66 and two further increases are currently set out in legislation: a gradual rise to 67 for those born on or after April 1960; and a gradual rise to 68 between 2044 and 2046 for those born on or after April 1977. The first Review [...]

The advice for pregnant employees on risk assessments in the workplace and occupational health during the coronavirus (COVID-19) pandemic has been updated to reflect recent government announcements. This advice is for you if you are pregnant and working as an employee. This includes pregnant healthcare professionals. It will help you discuss with your line manager and occupational health team how best to ensure health and safety in the workplace. See: https://www.gov.uk/government/publications/coronavirus-covid-19-advice-for-pregnant-employees?utm_medium=email&utm_campaign=govuk-notifications&utm_source=cba7a635-8615-497d-9d56-42b75160357c&utm_content=daily

From 15 December 2021, all remaining countries were removed from the UK travel red list. The red list policy and additional testing measures in response to Omicron remain in place. As such, passengers arriving from Angola, Botswana, Eswatini, Lesotho, Malawi, Mozambique, Namibia, Nigeria, South Africa, Zambia and Zimbabwe will not have to stay in a managed quarantine hotel on arrival from this date. Pre-departure tests and PCR testing measures on or before day 2 remain in place, with a review of all travel measures in the new year. Airlines must continue to check all passengers for pre-departure tests alongside their [...]

Consumer prices rose by 4.6% in the 12 months to November 2021, according to the lead measure of the Consumer Prices Index including owner occupiers’ housing costs (CPIH). This is up from 3.8% in the year to October 2021. Annual inflation rates at this time are influenced by the effects of coronavirus (COVID-19) in 2020. The Consumer Price Index (CPI) also rose from 4.2% to 5.1% in November 2021. A wide range of prices contributed to the rise in inflation, with the largest upward contributions coming from motor fuels as well as clothing and footwear, where prices rose this year [...]

The Office for National Statistics (ONS) latest figures show the UK’s average house price increased by 10.2% over the year to October, down from 12.3% in the year to September 2021. The average UK house price was £268,000 in October 2021, which is £24,000 higher than this time last year. The temporary changes to Stamp Duty, Land and Buildings Transaction Tax, and Land Transaction Tax may have allowed sellers to request higher prices as buyers’ overall costs are reduced. As the tax breaks were originally due to conclude at the end of March 2021, it is likely that March’s average [...]

The December edition of the Employer Bulletin brings you all the latest HMRC updates and guidance to support employers and payroll agents. There is important information on: PAYE – there is important information for those who pay employees early for Christmas, and advice on how to prevent and correct payroll errors UK Transition and the recently agreed UK-Swiss Convention on Social Security coordination which came into force on 1 November 2021 coronavirus (COVID-19) summary of guidance published by HMRC, and declaring grants on tax returns tax updates and changes to guidance, with information on the tax avoidance campaign See: Employer Bulletin: December [...]

The Office for National Statistics (ONS) estimate that between August to October there was a   continuing recovery in the labour market, with a quarterly increase in the employment rate, while the unemployment rate decreased. Total hours worked increased on the quarter, due to the relaxing of some coronavirus (COVID-19) restrictions but are still below pre-coronavirus levels. The UK employment rate was estimated at 75.5%, 1.1 percentage points lower than before the coronavirus pandemic (December 2019 to February 2020), but 0.2 percentage points higher than the previous quarter (May to July 2021). The UK unemployment rate was estimated at 4.2%, 0.2 [...]

If your tax payment due on 31 January is more than you expected there is still time to reduce the liability if you are prepared to take a risk. An HMRC tax planning opportunity is to invest in a company that qualifies under the Enterprise Investment Scheme (EIS) or under Seed EIS. These investments enable you to deduct 30% or 50% respectively of the amount invested from your income tax bill. For example, £10,000 invested in a qualifying EIS company will enable you to deduct £3,000 from your tax bill. Normally the shares need to be issued in the tax [...]

Top of the new year to do list for many individuals is to make or update their will. Many think this is something to leave until later in life, but it is important to get things in place once property is acquired or when children come along. In the absence of a will there are statutory rules which dictate how your assets are distributed on death. Those statutory intestacy rules may not be tax efficient, and you might to want to make specific provision in your will for your unmarried partner or for the guardianship of your children. Talk to [...]