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OTS Publish report exploring a change to the UK tax year end date

The Office of Tax Simplification (OTS) have published an analysis of the potential benefits, costs and implications of a change to the 5 April tax year end date (TYED).

In June, the OTS published a scoping document which outlined that it would be completing a review on the potential for moving the TYED. The OTS confirmed that it would be assessing two alternative dates, 31 March and 31 December. The review was not a call for evidence, however the CIPP policy team had the opportunity to meet with the project team to discuss the potential implications for payroll professionals.

The final report published on 15 September 2021 does not recommend a move in tax year end date, instead it focuses on the benefits, costs and implications of any potential change. The OTS suggest the simplest design would be to align to the calendar year, with an end date of 31 December, creating tangible benefits for international data exchange. However, they recognise the scale of a move to 31 March would be substantially lower.

The report identifies that there would be significant change required for any transition in TYED. The report describes the impact on the HMRC, DWP and state pension systems, alongside PAYE systems. The OTS suggest that any transition would reduce capacity for other changes to be made at the same time and suggest any timeline to move the TYED should come after the creation of the single customer account.

The OTS do make one recommendation in the report. Their research suggested that many self-employed taxpayers and landlords were informally using 31 March as a cut off date. The OTS recommended that the government formalise arrangements to allow taxpayers to use 31 March cut off, instead of 5 April in relation to the calculation of profits from self-employed and property income.

It is now with the Government to review the findings of the OTS and take any next steps on this topic. The CIPP will continue to keep you up to date with any future changes.


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General Practitioners, Locums and Non-GP Partners – PAY Transparency

In the 2020 GMS contract deal, agreements were made to publicly declare the names and earnings of any GP or non-GP Partner with NHS earnings exceeding £150,000 in a bid to improve pay transparency within the NHS. The rules were to apply for the 2019/20 year onwards.

Guidance has now been published on how to calculate NHS earnings and how to submit the relevant details:


If you are a GP or non-GP Partner and had NHS earnings in excess of £150,000 in 2019/20, you have until 12 November 2021 to submit the self-declaration.

In future years, you will have until the following 30 April after the year end (13 months to prepare and declare).

If you feel as though you may be affected by the Pay Transparency regulations and would like any assistance, please do not hesitate to contact the Burgess Hodgson medical team who would be happy to assist:

Kenton May: kcm@burgesshodgson.co.uk

Simon Bailey: sjb@burgesshodgson.co.uk

Guy Vine: gv@burgesshodgson.co.uk

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Changes to Right to Work Checks from July 2021

Posted: 13 August 2021

The process has changed for completing right to work checks on EU, EEA and Swiss citizens.

Employers may have staff who they checked for right to work based on EU passports or ID cards. Since the deadline for applications to the EU settlement scheme on the 30 June 2021 this is no longer relevant and employers should check their status online to prove their right to work. If they do not have the right because they have not applied for settled status, they may be able to submit a late application.

You do not need to retrospectively check the status of any EU, EEA or Swiss citizens employed before 1 July 2021.

For more information visit: https://www.gov.uk/government/publications/employer-bulletin-august-2021/employer-bulletin-august-2021#workchecks

If you have any questions regarding this change please contact us: info@burgesshodgson.co.uk

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How is Furlough Changing?

Posted: 13 July 2021

Coronavirus Job Retention Scheme (CJRS) which has supported 11.6 million jobs according to the government, is changing once again from 1 August 2021, and due to close at the end September 2021.

View the changes and more information on Furlough here: How is Furlough changing?

Should you have any queries then please contact us: payroll@burgesshodgson.co.uk

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Furlough Figures have Decreased

Posted: 04 June 2021

HMRC’s Official Statistics on the CJRS show the number of employments on furlough decreased by 900,00 from 31 March 2021 to 30 April 2021.

“The data for April 2021 is not yet fully complete as while claims relating to April 2021 should have been filed by 14 May 2021, employers could file claims later with the agreement of HMRC if they had a reasonable excuse. Claims for April 2021 can also be amended until 28 May 2021. Together these factors are likely to have a small effect on the statistics.”

To view the statistics visit: https://www.gov.uk/government/statistics/coronavirus-job-retention-scheme-statistics-3-june-2021/coronavirus-job-retention-scheme-statistics-3-june-2021

If you would like help or advice with your claims please contact us at payroll@burgesshodgson.co.uk

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The Supreme Court rules that sleep-in care workers are not entitled to the minimum wage

Posted: 22 March 2021

In a landmark case, held on 19 March 2021, the Supreme Court ruled that care workers who fulfil ‘sleep-in’ shifts are not entitled to be paid the National Minimum Wage (NMW) for any hours that they are not awake and not actually performing a specific activity.

Read the full article here: https://www.cipp.org.uk/resources/news/sleep-in-care-workers-not-entitled-to-nmw.html 

Please contact info@burgesshodgson.co.uk with any questions.

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New National Minimum Wage

Posted: 19 February 2021

The government has confirmed new National Minimum Wage rates, effective April 2021; (more…)

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Announcement of Budget Date and Support Schemes Extended

Posted: 17 December 2020

Furlough, self employed and loan schemes have been extended and the Budget date announced.


See the latest press releases at:

Chancellor extends furlough and loan schemes – GOV.UK (www.gov.uk)

Budget 2021 – GOV.UK (www.gov.uk)


Key points:

  • Furlough scheme extended in substantially its current form to end April 2021 – the planned January review of the employer contribution will now not happen, the scheme will be unchanged (see extract below). The final details of this and the legislation are awaited, to see if there are any other amendments.
  • Self employed scheme also to be extended to end April 2021
  • Bounce back and CBILs loans now available to end March 2021
  • Budget date set for 3 March 2021



“The Chancellor said he would review the employer contribution element of the CJRS in January, but decided to bring this forward to allow businesses to plan ahead for the remainder of the winter and the New Year.

The government will continue to pay 80% of the salary of employees for hours not worked until the end of April. Employers will only be required to pay wages, National Insurance Contributions (NICS) and pensions for hours worked; and NICS and pensions for hours not worked.

The Chancellor said he would review the employer contribution element of the CJRS in January, but decided to bring this forward to allow businesses to plan ahead for the remainder of the winter and the New Year.

The government will continue to pay 80% of the salary of employees for hours not worked until the end of April. Employers will only be required to pay wages, National Insurance Contributions (NICS) and pensions for hours worked; and NICS and pensions for hours not worked.”


Self employed scheme:

“The furlough and loan schemes are part of the government’s wider plan to support, create and protect jobs through its Plan for Jobs. This includes the Kickstart Scheme, more investment in training and skills as well as the Self Employment Income Support Scheme grant, with a fourth grant being made available from February to April 2021.”


Loans schemes:

“The government has already announced that more support will be available beyond March, through a successor loan scheme. More details of the scheme will be announced in due course, with the government providing a further update on wider Covid-19 economic support at the Budget on 3 March.”

If you have any questions on this please email info@burgesshodgson.co.uk

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Coronavirus Job Retention Scheme (CJRS) Updates

Posted: 07 December 2020

HMRC have updated the CJRS guidance in the last few days. Important points to note can be found here: CJRS Update


If you have any queries on this please contact us at payroll@burgesshodgson.co.uk

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Client Update on the Furlough Scheme: Important Deadlines

Posted: 11 November 2020

In an unexpected announcement the Chancellor announced the Coronavirus Job Retention Scheme will be extended until the end of March 2021.

There are some new, very important, deadlines to note.

For more information, deadlines and useful links please read: Client Update

For any further information please contact info@burgesshodgson.co.uk

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