HLAS

Tax advantages of electric cars If you are an employer deciding which vehicles to add to your company car fleet – it’s important you also weigh up the rates of company car tax (or BiK tax), as this will be deducted from your employee via PAYE. It is relatively easy to estimate company car tax rates; you can do this by simply checking a car model’s Co2 emissions standard. Typically, company car tax on electric cars is the most tax-efficient because they are zero emissions and fall under the lowest BiK tax rate bracket. Company car tax on electric cars [...]

How to get the NHS COVID Pass and demonstrate your coronavirus (COVID-19) status when travelling abroad. See: Demonstrating your COVID-19 vaccination status - GOV.UK (www.gov.uk) NHS COVID Pass letter An NHS COVID Pass letter allows you to show others that you have had a full course of the COVID-19 vaccine when travelling abroad to some countries or territories. If you do not have access to a smartphone and know the country you’re travelling to require evidence of COVID-19 vaccination status, you can call 119 from within the UK and ask for an NHS COVID Pass letter to be posted to [...]

A new fund supporting the events industry recovery will provide financial support to not-for-profit organisations hosting domestic business events from 21 June to 17 December 2021. The new Domestic Support Fund is designed to offer financial support to kick start the return of business events and to showcase that the UK is ready to meet again and has adapted to new ways of meeting in a COVID-19 secure environment. Financial support is based on number of delegates attending a live event, or the live component of a hybrid event. The event organisation can apply for £30 per delegate (cash incl. [...]

The templates to use when claiming for 16 or more employees have been updated. The guidance for uploading these templates has also been updated. If you are claiming on or after 1 July 2020 for 16 or more employees, you will need to upload a file containing the following information for each employee: full name National Insurance number (or payroll reference number if you do not have this) payroll reference number (sometimes called a pay identify or staff number) furlough start and end date (using the format DD/MM/YYYY) full amount claimed (pounds and pence) normal hours (using decimals, for example [...]

Several professional bodies have requested clarification from HMRC concerning their interpretation of the “temporary workplace” rules where employees have had their posting extended due to the coronavirus pandemic. HMRC has confirmed that its approach remains unchanged. Under the 24-month rule, employees who are seconded to a temporary workplace for no more than 24 months of “continuous work” are entitled to tax relief on their travel expenses. However, if it becomes apparent that the placement at the temporary workplace will go on for longer than 24 months then the travel (and subsistence) to that workplace will not qualify for relief. This [...]

Information about paying deferred VAT in full or making an arrangement to pay by 30 June 2021 has been added to the webpage below. If you have not arranged a time to pay plan or have not repaid any VAT deferred then you should contact coronavirus (COVID-19) helpline to discuss your situation. You may be charged a 5% penalty or interest if you do not pay in full or make an arrangement to pay by 30 June 2021. See: Pay VAT deferred due to coronavirus (COVID-19) - GOV.UK (www.gov.uk)

The Valuation Office Agency (VOA) is contacting businesses to request information to support the current revaluation of business rates in England and Wales. Once ratepayers receive a request via letter, they need to go online and submit their up-to-date details. For some specialist property classes you will be asked to provide your information by email instead, so once you receive a request please follow the instructions on your letter. The information ratepayers submit is used to set rateable values, which are in turn used to calculate business rates. To ensure your business rates are accurate and reflect the current property [...]

Last week we learned that over 60% of UK adults have been vaccinated with a second dose of the coronavirus (COVID-19) vaccine and the government announced a 4-week pause at Step 3. Step 3 restrictions remain in place. It is expected that England will move to Step 4 on 19 July, though the data will be reviewed after 2 weeks in case the risks have reduced. The government will continue to monitor the data and the move to Step 4 will be confirmed one week in advance. The red, amber and green list rules for entering England have changed with [...]

The UKCA (UK Conformity Assessed) marking is a new UK product marking that is used for goods being placed on the market in Great Britain (England, Wales and Scotland). It covers most goods which previously required the CE marking, known as ‘new approach’ goods. The UKCA marking came into effect on 1 January 2021. However, to allow businesses time to adjust to the new requirements, you will still be able to use the CE marking until 1 January 2022 in most cases. The UK Government has produced guidance which explains how to use the UKCA marking. For further information on [...]