Agent Update 94 - March 2022

18 March 2022

Issue 94 of Her Majesty’s Revenue and Customs’ (HMRC) Agent Update has been released. Here are some of the important points made for payroll. For further details please read the full release.

•    Covid related Statutory Sick Pay Rebate Scheme closed on 17 March 2022. The last date claims can be submitted for absence periods up to this date is 24 March 2022

•    End of tax and NI exemption for reimbursement of covid related home-working expenses for employees who were required to work from home on 5 April 2022

•    Non-UK residents who were stuck in UK due to covid travel restrictions working after their planned departure date to be taxed as usual from 6 April 2022

•    Changes to reporting CIS deductions on EPS to reduce PAYE liability – From April 2022, the company’s COTAX - Corporation Tax Unique Taxpayer Reference (UTR) must be entered in an additional field in the EPS or will be rejected

•    Plan 4 Scottish Student Loans to be included on Self-Assessment tax returns from April 2022

•    Cycle scheme eligibility requirements to revert to including ‘qualifying journeys’ condition from 5 April 2022.

The update also includes important tax and self-assessment information that may be of interest to agents.

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