Thread by @hselftax

IMPORTANT TAX INFO updated JRS guidance for employers out today 4 April
(h/t @victodd )

No major changes but a lot of clarifications. Thread to follow

gov.uk/guidance/claim…

(All screenshots are from guidance linked in first tweet)

You need to be registered for PAYE online as well as having a UK bank account

Explicit confirmation that individuals can furlough nannies.

Also administrators can furlough, but must be a “reasonable likelihood” of rehiring workers

Specific confirmation that foreign nationals can be furloughed.

Implication (but not specifically stated) that a U.K. branch of foreign company can furlough employees

More detail on 28 Feb and no work for employer when furloughed

Confirmation that employees who need to look after children (or have other caring responsibilities) can be furloughed

A lot more detail on directors, salaries members of LLPs and agency workers

Specifically on directors - note need for formal Board minute, and extent of work limited to “no more than would reasonably be judged necessary”

(Second extract re directors)

More detail on agency workers, including those employed through umbrella companies

Clarity on overtime, commission, benefits in kind (including salary sacrifice)

Permitted to alter contract to change salary sacrifice (take legal advice)

Specifically confirmed that furloughed employees can take on a new job (if permitted by original contract).

@seanjonesqc FYI

Payments received by a business are taxable.

Does not specifically say that payments for domestic employees are non-taxable, but implied by reference to symmetry (nanny’s wages not deductible)

No major changes; lots of helpful additional detail. Probably still some questions but the major ones I was aware of have been answered.

Thanks HMRC for your hard work.

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