Latest HMRC Bulletin provides employer support for Covid 19 related issues

The June edition of the HMRC Employer Bulletin contains updates to support employers and payroll agents through the Coronavirus pandemic, with the very latest information on the Job Retention Scheme and Statutory Sick Pay Rebate Scheme. There’s guidance on how best to support employees through the impacts of COVID-19,  including: (a) the treatment of certain expenses and benefits provided to employees, (b) maternity and other parental pay: changes made to the calculation of Average Weekly Earnings for furloughed employees, (c) the tax treatment of reimbursed expenses for home office equipment, (d) the taxable benefit charge situation on employer provided equipment for home working or where the employee has agreed to purchase their own home office equipment for use whilst working at home and the employer reimburses the exact expense, (e) holiday pay and entitlement: changes to carrying forward annual leave, and (f) financial scams and cyber security.