Updated to include details of the Government's consultation on financial promotions, and additional information for financial services firms on Brexit.
Updated to reflect the Government's announcement on 5 August 2020 concerning temporary changes to the income requirements for the Tax-free Childcare Scheme as a result of the coronavirus pandemic.
Updated to reflect that the calculation of a week's pay for paid time off for furloughed employees to look for work or to make arrangements for training is based on their normal pay rather than furlough pay.
Updated to reflect legislation on the calculation of notice pay for furloughed employees, which came into force on 31 July 2020.
Updated to reflect legislation on the calculation of statutory redundancy pay for furloughed employees, which came into force on 31 July 2020.
Updated to reflect legislation on the calculation of redundancy and notice pay for furloughed employees (in force from 31 July 2020), that employers can no longer claim employer NICs or pension contributions for furlough periods from 1 August 2020, and the Government’s policy paper on the Job Retention Bonus.
Updated to include information on the extension of SMR and CR deadlines, and on enforcement action against firms and senior managers.
Updated to include information on the FCA's approach to creating a UK prudential regime for investment firms.
Updated to include information on changes to the FCA's Training and competence sourcebook, effective 1 January 2021.
Updated to include information on a hirer's obligations in respect of posted agency workers in effect from 30 July 2020, and to reflect that measures relating to off-payroll working in the private sector are set out in the Finance Act 2020.
