Reimbursed expenses no longer need to be reported where they are incurred wholly, exclusively and necessarily in the performance of the employee’s duties.
If employees are to avoid paying fuel benefit they need to fully reimburse their employer for the cost of private fuel by 6 July 2021 for the 2020/21 tax year.
For the months of August and September, the CJRS Furlough grant support from the government via HMRC reduces to 60% of the employee’s usual pay for hours not worked.
Employers can claim relief if they employ a veteran during the qualifying period.
The fifth SEISS grant is now available for the self-employed to claim before 30 September 2021. HMRC will contact those traders that may be eligible with their claim date.
The Supreme Court has ruled that drivers for the ride hailing app Uber are workers not self-employed individuals and hence are entitled to holiday pay, pension rights and the right to be paid the national minimum wage.