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Agent update
The July edition of HMRC’s Agent update is available. It includes articles on the pandemic support schemes the VAT reverse charge on construction and building services off-payroll working and agent services. It also states that HMRC is reviewing the online guidance for the capital gains tax UK property disposal process to make it clearer for taxpayers and agents.
Furlough guidance
HMRC has updated its guidance with information about the changes to the coronavirus job retention scheme (CJRS) from 1 August 2021. From this date the government will pay 60% of wages up to a maximum cap of £1 875 for the hours the employee is on furlough. From 1 July employers have had to top up employees’ wages to make sure they receive 80% of wages up to £2 500.
General anti-abuse rule
HMRC has updated its general...
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