2021 -
October
ENERGY PERFORMANCE CERTIFICATES - 28.10.2021
Who needs an energy performance certificate?
Energy performance certificates (EPCs) have been around for so long that unless you’ve needed one to rent or sell a property, you may have forgotten all about them. When are they required and what changes are on the horizon?
ENFORCEMENT - 28.10.2021
HSE prosecutions down?
The HSE has published its annual report for 2020/21 which shows that it completed relatively few prosecutions. Is it cutting down its efforts?
BUILDINGS - 28.10.2021
Poor building condition caused wall collapse
A sawmill company has appeared in court over an accident caused by poor building conditions that led to a heavy concrete wall panel falling over, crushing a worker. How did clearing up contribute to the accident?
FORK LIFT TRUCKS - 28.10.2021
Fork lift truck was too large for the job
A window manufacturer has been prosecuted over an accident which was blamed on using a fork lift truck which was too big. How did this create a danger and what can you do if your machine isn’t suited to all your activities?
CORONAVIRUS/CLEANING - 28.10.2021
Coronavirus advice for public settings
The government has updated its advice to businesses, such as transport operators, which have the public on their premises. What tips does it offer on how to maintain good hygiene and cleaning practices?
MANUAL HANDLING - 28.10.2021
Enforcing manual handling safety in construction
The HSE has published internal guidance for inspectors which explains how they should respond to manual handling risks on construction sites. What do you need to know?
SLIPS, TRIPS AND FALLS - 28.10.2021
Slips, trips and falls on wooden surfaces in winter
Wooden outdoor surfaces bring particular challenges, especially in a wet climate. If you’ve made use of decking to enhance your workplace, how can you minimise the risk of slipping accidents?
INSOLVENCY - 28.10.2021
Temporary insolvency measures phased out
To prevent a wave of liquidations caused by the pandemic, the government temporarily restricted the use of statutory demands and winding up petitions. As trading conditions return to normal, these restrictions are being phased out. What do you need to know?
BUDGET - 28.10.2021
Autumn Budget 2021 - key tax facts
The Chancellor struck a very upbeat tone in the second Budget of 2021, increasing spending pledges significantly. But what were the key tax announcements?
SICKNESS ABSENCE - 26.10.2021
Cash to be jabbed?
To help minimise staff sickness absence rates over the winter months, it’s been suggested that you could offer all employees a small financial incentive to have a ‘flu and/or COVID-19 jab. Why is this a bad idea?
DATA PROTECTION - 26.10.2021
Covert cameras in workplace toilets
In October 2021 it was reported that several covert cameras had been found hidden above the staff toilets at IKEA’s warehouse in Peterborough. Are employers permitted to place covert cameras in staff toilets?
WORKING TIME - 26.10.2021
Holiday cover and the Working Time Regulations
Smaller employers will often instruct their employees to provide extended holiday cover. However, as one unlucky employer has found out, this can breach the Working Time Regulations 1998 (WTR). What do you need to know?
DISCIPLINARY PROCEEDINGS - 26.10.2021
What should be included in every written warning?
Following a disciplinary hearing, you may decide that it’s appropriate to issue a formal written warning to the employee. What information should be included in every such warning?
PAY & conditions - 26.10.2021
Pay and pre-employment induction training
You’ve decided that all new hires must attend induction training before they can commence employment in their job role. What’s the legal position with regards to pay where compulsory training is a condition of a job offer?
RETIREMENT - 26.10.2021
Are you still planning to retire?
Several years ago an employee mentioned that they intended to retire when they reached a certain age. That birthday is not far away now, but they’ve said nothing further about retirement. Can you ask them if they still plan to retire?
PATERNITY RIGHTS - 26.10.2021
When does the right to take paternity leave expire?
One your employees became a new father two months ago. They’ve now requested to take their two weeks’ statutory paternity leave. Must you agree to their request or has their right expired?
CORONAVIRUS - TAX RATES - 25.10.2021
1 October tax changes
The furlough scheme ended on 30 September 2021 and several other temporary coronavirus measures, including for stamp duty land tax (SDLT), came to an end at the same time. What do you need to warn your clients about?
CAPITAL ALLOWANCES - 25.10.2021
How clients can avoid missing valuable relief for fixtures
One of your clients is in the process of purchasing a trading premises and has come to see you for advice on capital allowances. They have been asked to enter into a fixtures election with the seller but are unaware of the implications. What should you advise?
MAKING TAX DIGITAL - 25.10.2021
Making Tax Digital: bringing clients up to date
Your clients are probably aware that the start date for Making Tax Digital for Income Tax Self-Assessment (MTD ITSA) has been pushed back a year. However, the published regulations contain details that mean the extra year should be spent preparing. What’s in the detail?
DISCOVERY ASSESSMENTS - 25.10.2021
Supreme court says discovery assessment not “stale”
Where HMRC uncovers information that a taxpayer failed to disclose, it can make a discovery assessment outside of the normal enquiry window to recover any underpayment. Why does a Supreme Court decision cut clients’ defence options down?
BENEFITS IN KIND - 25.10.2021
Should your client’s company pay for private fuel?
Despite company cars gradually increasing in terms of income tax charges, they remain a popular choice of employee perk. However, your client wants to know if it’s worth their company also paying for fuel now that they have switched to a hybrid vehicle?
PROPERTY INCOME - 25.10.2021
How to take advantage of disclosure facilities
A new client has approached you to help bring their tax compliance up to date. Your initial meeting included a discussion surrounding previously undisclosed income from rental property. How could a disclosure facility help here?
BREXIT - VAT RETURNS - 25.10.2021
Post-Brexit VAT returns: what’s new?
As we approach the anniversary of the UK’s departure from the EU, now is a good time to check that your clients trading with the EU are completing their post-Brexit VAT returns correctly. What changes should they have made with the nine boxes?
UNIVERSAL CREDIT - 25.10.2021
HMRC issues reminder about early December pay dates
Many businesses pay their employees early in December. However, for employees who also claim Universal Credit, this can cause a problem. HMRC has explained how to avoid it. What should you do?
CORONAVIRUS - 25.10.2021
Holidays abroad and positive COVID-19 test results
With the school autumn half term underway, what’s the position if an employee (or a member of their family) returns from their holiday abroad and tests positive for COVID-19?
REDUNDANCY - 22.10.2021
Do you have to accept volunteers for redundancy?
At the start of a formal redundancy consultation process, you should first consider asking whether any employees want to apply to take voluntary redundancy. To what extent are you obliged to request or accept volunteers?
CORONAVIRUS - 22.10.2021
Plan for Jobs details announced
To further the UK’s recovery from the pandemic, the next phase of the “Plan for Jobs” has been announced. What does it mean for employers?
EQUAL PAY - 22.10.2021
Enforcement of gender pay gap reporting
Employers had until 5 October 2021 to publish their gender pay gap data for the 2020/21 reporting year. What happens to those who haven’t published their data?
DISCIPLINARY PROCEEDINGS - 22.10.2021
Investigatory meetings with accused employees
Before arranging a disciplinary hearing relating to an employee’s alleged misconduct, you must first carry out an investigation to establish the facts. Must you hold an investigatory meeting with the accused employee at that early stage?
CORONAVIRUS - HEALTH AND SAFETY - 22.10.2021
Key issues to consider on a return to the office
If your employees are to gradually start returning to the office, whether on a full-time basis or under a hybrid or flexible working arrangement, what are the key issues to think about to facilitate a safe return?
PENSIONS - 22.10.2021
Pension choices made clear
The pension freedoms introduced in 2015 have given people lots more choices about accessing their pension savings. But there’s a good chance that many of your employees are confused by the options. What can you advise?
PAYROLL SAVING - 22.10.2021
Employee savings schemes - the jars trial
Nest, the government backed pension scheme, is conducting the so-called “jars trial” on payroll savings schemes as a way to help people falling into financial difficulty. What were the initial findings, and what’s next?
CHILD TRUST FUND - 19.10.2021
Tax-free savings going unclaimed
HMRC recently issued a statement saying that millions of pounds belonging to young taxpayers is waiting to be claimed. Might you or a member of your family be entitled to a share?
PROFIT EXTRACTION - 19.10.2021
How will the corporation tax rise affect your income?
The rate of corporation tax increases in 18 months. It will hit many owner managers of private companies who use a low-salary-plus-dividends policy to extract income from their company. Can anything be done to mitigate the extra cost?
CAPITAL GAINS TAX - 19.10.2021
Selling a business - how and when bonds can save tax
You’ve accepted an offer for your business. The buyer is giving you the choice of cash, fixed interest loan notes or a combination of both. There are advantages to loan notes but how can they be used to maximise tax savings?
IR35 - OFF-PAYROLL - 19.10.2021
Incorrect SDSs - can I have my tax back please?
You challenged the employment status determination made by your client and they’ve agreed to change it. In the meantime because of the off-payroll rules you have overpaid PAYE tax and NI. How and when can you get this back?
LOSSES - 19.10.2021
How much tax relief for losses can you claim?
The pandemic resulted in a hefty loss for your business last financial year. The loss can be used to reduce tax on your other income, but relief is capped. What does this mean and what can you do to increase the amount of relief?
CAPITAL ALLOWANCES - 19.10.2021
Can you claim multiple AIAs?
The general rule is that every business is entitled to a capital allowances annual investment allowance (AIA). Does this mean that if you own two or more businesses you can claim an AIA for each?
VAT - 19.10.2021
When are educational services not exempt?
Our subscriber has just signed a contract to provide freelance lecturing services for a university. HMRC’s guidance notice suggests that such services are exempt but an HMRC officer has told him he must charge VAT. What is the truth?
CORONAVIRUS HEALTH AND SAFETY POLICY - 14.10.2021
Bring your coronavirus policy up to date
Many of the restrictions on individuals and businesses have been withdrawn, leaving employers with more freedom to decide how they’ll manage coronavirus risks. How should your policy reflect the current situation?
WORKPLACE - 14.10.2021
Victorian work conditions land firm in court
A waste and recycling company has been given a £200,000 fine for its appalling workplace conditions. Given that the prosecution was not triggered by an accident, it was a heavy penalty. Why was the situation taken so seriously?
FALLS - 14.10.2021
Stairwell cover failure led to fall
A construction company has appeared in court after three bricklayers fell through a temporary floor, suffering broken bones. What happened and how could the fall have been prevented?
ENVIRONMENT AGENCY - 14.10.2021
Trouble at the Environment Agency
It’s been identified that the Environment Agency (EA) is struggling in many areas; from ensuring environmental standards are maintained, to delays issuing legally required permits. How might this affect you?
CONSTRUCTION - 14.10.2021
Construction health campaign
From October 2021 HSE inspectors will be dropping in on construction sites to check the arrangements for managing respiratory hazards. What should you be aware of?
FIRE SAFETY - 14.10.2021
How to maintain your fire doors
Properly fitted fire doors hold back smoke and flames allowing time to escape and reducing the damage caused to property. How can you ensure that yours deliver these benefits?
CHEMICALS - 14.10.2021
Working safely with paint strippers and adhesives
If your staff use paint strippers and adhesives containing dichloromethane (DCM) you should be aware of new guidance issued by the HSE. What impact will it have on your working arrangements?
MATERNITY - 12.10.2021
Pregnancy: what must an employee tell you and when?
The law requires that a pregnant employee must notify you of their pregnancy if they wish to benefit from maternity leave. What information and documentation must they provide and by when?
SICKNESS ABSENCE - 12.10.2021
Treating uncertified sickness as unauthorised absence
For sickness absences in excess of seven calendar days, employees must submit a statement of fitness for work. Where this isn’t forthcoming for a particular period of sickness absence, can you then treat that absence as unauthorised?
CORONAVIRUS - SSP - 11.10.2021
COVID-19 SSP rebate deadline looming
The COVID-19 statutory sick pay (SSP) rebate scheme for small and medium-sized employers ended on 30 September 2021. If you’re eligible for a rebate, what’s the application deadline?
UNFAIR DISMISSAL - 11.10.2021
Unfair dismissal: no response costs employer £50,000
An employee who was made redundant has won his claim for unfair dismissal and been awarded over £50,000 compensation after his former employer made a fatal error. What happened and how could this situation have been avoided?
TIME OFF - 11.10.2021
New statutory right to carer’s leave
It’s been confirmed that a new statutory right to carer’s leave is on the cards. Which employees will be entitled to take it and will you have to pay those who exercise their right to take this new leave?
RECRUITMENT - 11.10.2021
Should salaries be stated in job ads?
When you advertise a job vacancy, there’s no requirement to disclose the salary on offer, though some recruiters choose to. But what are the potential downsides if you choose to stay silent about the salary?
RIGHT TO WORK - 11.10.2021
No EU Settlement Scheme application made
EEA and Swiss nationals who wished to retain their right to work in the UK post-Brexit had to apply to the EU Settlement Scheme by 30 June 2021. What’s the situation if you discover that one of your employees has not applied?
PAY & CONDITIONS - 11.10.2021
Severe travel disruption and pay
In September 2021 national fuel shortages, major accidents and protesters on motorways caused havoc for commuters. If severe travel disruption stops an employee getting to work, are you still obliged to pay them?
SEX DISCRIMINATION - 11.10.2021
“Show less cleavage” request wasn’t sex discrimination
An employee who was rebuked by her employer for wearing a dress that showed too much cleavage has lost her claim for sex discrimination. Why was the employer’s “show less cleavage” request found to be acceptable?
VAT - 11.10.2021
Staff homeworking allowances
With many staff now working permanently from home you’ve agreed to make a one-off allowance to help them with the set-up costs. Can you reclaim the VAT on these payments as business expenses?
PAYROLL - 11.10.2021
Using salary sacrifice for a cost-free pay rise
The door on tax saving by salary sacrifice has finally closed. However, that doesn’t mean you can’t use salary sacrifice. In fact, it can provide a cost-free way to give your staff a pay rise. Is this something you can take advantage of?
INSURANCE - 11.10.2021
Making a business interruption claim
The water company had to close the road outside your business for six weeks and your managing director has asked you to make a business interruption claim for loss of profits. How do you work out how much you can claim?
SPREADSHEETS - 11.10.2021
Using data validation in Excel
Excel has several options for controlling what users input into a spreadsheet so that the information is accurate and consistent. One of the simplest and most intuitive is data validation. How does it work?
STAFF COSTS - 11.10.2021
Planning for the NI hike
The government announced an increase in NI from April 2022. How will this impact your company and what should you be doing now to plan for it?
OVERSEAS TRADING - 11.10.2021
How to account for foreign currency transactions
Your company has started trading with a company in the US and you have been asked to invoice in dollars. How do you account for this and how can you mitigate the risk of an adverse change in the exchange rate between invoice and receipt?
CORPORATION TAX - 11.10.2021
Land remediation relief
Your company has identified asbestos in one of its premises and you’ve been told that it may be able to get extra tax relief, known as land remediation relief, for the costs of removing it. What is on offer?
BUDGETING - 11.10.2021
Budgeting for capital expenditure
Like lots of businesses, you propped up your company’s cash position by slashing spending on capital expenditure (capex) during the pandemic. But investing in new assets is essential to continue to grow. How do you work out how much to budget for?
BENEFITS IN KIND - 11.10.2021
Staff gym facilities - taxable benefit?
Before the pandemic you offered gym membership to staff and it’s a benefit that proved popular. But the policy is under review and you’re considering providing gym facilities yourself. Could there be any tax breaks?
VAT - 11.10.2021
VAT and speculative expenditure
You’ve been investigating new trade opportunities, and this has taken time and money. Can the VAT from the costs incurred during this process be recovered?
COMPLIANCE - 11.10.2021
When do final CJRS claims need to be made?
In its latest Employer Bulletin HMRC made several announcements that may have slipped under the radar, notably about the end of the furlough scheme and its intentions in respect of off-payroll compliance. What do you need to know?
NATIONAL INSURANCE - 11.10.2021
Health and social care levy impact
The two-year implementation of the health and social care levy will see significant increases for businesses and a reduction in pay for employees. What details have emerged so far?
STATUTORY PAYMENTS - 11.10.2021
Statutory sick pay - the basics
During the course of the pandemic statutory sick pay (SSP) has become very important to both employees and employers. But there’s a lot to consider from a payroll perspective. What are the basics?
TIME OFF WORK - 11.10.2021
Time off rights following a bereavement
According to a survey conducted by the charity Marie Curie, nearly half of bereaved employees are returning to work earlier than they would like so it’s calling on employers to do more to support bereaved staff. What are the statutory rights to time off work following a bereavement?
ANNUAL ACCOUNTING SCHEME - 07.10.2021
Is it time to join the annual accounting scheme?
Your business has incurred default surcharges in recent months due to remote working staff not being able to submit your VAT returns on time. How can you check if the annual accounting scheme is a potential solution to this problem?
VAT INVOICES - 07.10.2021
VAT invoices made out to employees
One of our subscribers is concerned that many purchase invoices are paid for by company employees and the VAT invoice is often addressed to the employee. Is there a risk that HMRC could disallow input tax claimed on these expenses?
BREXIT - PLACE OF SUPPLY - 07.10.2021
New scheme for selling services to EU consumers
Your business sells services to consumers in the EU. The place of supply rules mean that they are subject to VAT in the customers’ countries. Do you need to register for VAT in each one or is there a simpler option?
SUBSIDY PAYMENTS - 07.10.2021
Will subsidy income reduce the input tax you can claim?
Your business gets subsidy payments from a government fund because its activities benefit the general economy or a social purpose. These are not subject to VAT, so does this mean that you should restrict the input tax you claim on your expenses?
CORONAVIRUS - 06.10.2021
Cut sick pay for unvaccinated staff?
From 1 October 2021, Morrisons is no longer paying full sick pay to “pinged” self-isolating staff who have chosen not to be vaccinated. Could you adopt a similar approach?
