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 changes to the FCA's Training and competence sourcebook, effective 1 January 2021.
Updated to include information on the FCA's approach to creating a UK prudential regime for investment firms.
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.
Updated to include additional information on the EU Directive amending the Posted Workers Directive, in force from 30 July 2020.
Updated to include information about the Government's call for evidence on pensions tax relief and policy paper on the tax treatment of collective defined-contribution pension schemes, both published on 21 July 2020.
Updated to include information on the Government response to its consultation on restricting exit payments in the public sector.
Updated to include references to the Government's policy papers on, and draft legislation relating to, the van benefit charge and tax treatment of termination payments, all published on 21 July 2020.