Salary advances draft legislation may not work

Draft secondary legislation to simplify PAYE RTI reporting of salary advances needs amending if it is to work as intended where payments are made by third parties rather than by employers. HMRC intends to simplify the PAYE RTI reporting of salary advances so they are reported with the remainder of that salary. This is regardless […]

A1 certificates: pandemic-related changes to work location

A1 certificates are issued by HMRC for employees and the self-employed working across borders as evidence that the worker does not need to pay social security contributions in another country. HMRC is able to disregard changes to work location caused solely by the COVID-19 pandemic when determining the applicable legislation for A1 certificate applications for […]