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HMRC Employer Bulletin February 2021

HMRC publishes the employer bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them.

February’s bulletin covers a range of subjects including the following:

  • Coronavirus Job Retention Scheme.
  • VAT deferral new payment scheme – opt-in from the end of February 2021.
  • VAT reverse charge for construction and building services.
  • Prepare for tax changes if you engage or supply contractors – Off-payroll working rules (IR35).
  • Social Security Coordination: update on the Trade Cooperation Agreement.
  • Basic PAYE Tools – new release.
  • New National Minimum Wage rates and changes to the National Living Wage qualifying age.

The employer bulletin is only available online. You can register for HMRC’s employer email alert service to receive emails from HMRC which tell you when the latest issue is available.

For further information please visit the GOV.UK website.