There are a few COVID scheme and provisions that have or are coming to end over the next few weeks. Here are some of the most relevant that might affect you:
Statutory Sick Pay (SSP) – Paying and claiming COVID related sick pay from the first day of absence ends today and final claims need to be made by 24th March. From now on we revert to the normal rules of eligibility for SSP starting on day four.
Tax on UK income if you live abroad — easement ends on 5 April 2022. In 2020, HMRC introduced guidance for non-UK resident employees stuck in the UK because of coronavirus travel restrictions. This stated that those employees would not be taxed on earnings for duties performed in the UK after their planned departure date, provided they were taxed in their home state.
Cycle to work. Due to the impact of the coronavirus pandemic, in December 2020, the UK government announced a time-limited easement. This was for employees who had joined an employer-provided cycling scheme and received a cycle or cycling safety equipment on or before 20 December 2020. Employees who joined a scheme from 21 December 2020 would need to meet all the normal conditions of the Cycle to Work scheme. Where eligible, employees would not have to meet the ’qualifying journeys’ condition until after 5 April 2022. The rules of the scheme have not changed. From 5 April 2022, all employees on an existing cycling scheme will need to meet the normal conditions, including the ’qualifying journeys’ condition.
COVID Schemes and Provisions coming to an End
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There are a few COVID scheme and provisions that have or are coming to end over the next few weeks. Here are some of the most relevant that might affect you:
Employees’ home-office expenses — end of temporary easement on 5th April now that there is no legal requirement to work from home. https://www.gov.uk/guidance/check-which-expenses-are-taxable-if-your-employee-works-from-home-due-to-coronavirus-covid-19
Tax on UK income if you live abroad — easement ends on 5 April 2022. In 2020, HMRC introduced guidance for non-UK resident employees stuck in the UK because of coronavirus travel restrictions. This stated that those employees would not be taxed on earnings for duties performed in the UK after their planned departure date, provided they were taxed in their home state.
Cycle to work. Due to the impact of the coronavirus pandemic, in December 2020, the UK government announced a time-limited easement. This was for employees who had joined an employer-provided cycling scheme and received a cycle or cycling safety equipment on or before 20 December 2020. Employees who joined a scheme from 21 December 2020 would need to meet all the normal conditions of the Cycle to Work scheme. Where eligible, employees would not have to meet the ’qualifying journeys’ condition until after 5 April 2022. The rules of the scheme have not changed. From 5 April 2022, all employees on an existing cycling scheme will need to meet the normal conditions, including the ’qualifying journeys’ condition.
This entry was posted in Coronavirus, News and Comments, Personal Taxes.