In this week’s miscellaneous updates, a new form should be used to apply for healthcare cover in the EU and certain other countries and HMRC has published updated guidance on avoidance and evasion. The UK and Romanian governments have also agreed a reciprocal arrangement for VAT refunds and HMRC has issued a reminder that as the PAYE electronic payment deadline for September 2024 falls on a Sunday, payment must be made by 20 September. And finally, HMRC is holding a webinar on paying the national minimum wage in the care sector.
New form for applying for a healthcare certificate
HMRC has published a new form (CA8454) which should be used to apply for healthcare cover in the EU and certain other countries (Iceland, Liechtenstein, Norway or Switzerland). The form can be used if a person wishes to apply for the S1 healthcare certificate for their dependents, or themselves and their dependents, when taking maternity, paternity or adoption leave in those countries. A new interactive guidance tool intended to help workers find the correct form to use is also available.
Updated HMRC avoidance and evasion guidance
HMRC has published updated versions of the following documents:
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a list of litigation decisions where it is HMRC’s view that tax avoidance was involved, and
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details of live corporate criminal offences (CCO) investigations. This legislation means it is a criminal offence if a corporation fails to put into place reasonable procedures to prevent associated persons from criminally facilitating tax evasion. According to this publication, at the time of writing HMRC currently has 11 live investigations and a further 28 live opportunities under review.
UK and Romania agree reciprocal VAT refund arrangement
The UK and Romanian governments have agreed a reciprocal arrangement for VAT refunds. Under the EU’s 13th Directive, UK businesses not established in Romania will be able to claim refunds of VAT paid on goods and services in Romania relating to their business activities. Businesses will be entitled to claim VAT incurred on or after 22 August 2024.
All claims must meet the eligibility criteria and application requirements set out by the Romanian tax authorities (Agenția Națională de Administrare Fiscală, ANAF/ National Agency for Fiscal Administration) to be paid.
Reminder: earlier September PAYE electronic payment deadline
HMRC has reminded employers in the August 2024 Employer Bulletin that as the September 2024 electronic payment deadline falls on a Sunday, to ensure that an electronic payment reaches HMRC on time, cleared funds must be paid into HMRC’s account by Friday 20 September 2024, unless the employer is using faster payment.
National Minimum Wage webinar
Paying the National Minimum Wage (NMW) correctly and protecting workers’ rights is a vital part of being an employer in the care sector. HMRC recognises that this is not always straightforward, and mistakes are easy to make.
HMRC, Gangmasters and Labour Abuse Authority (GLAA) and the Employment Agency Standards (EAS) inspectorate all work to support employers in avoiding those mistakes and get things right first time.
HMRC’s National Minimum Wage team are offering live webinars where they will be joined by colleagues from the GLAA and the EAS to talk through common issues found in the care sector, and how employers can protect workers’ rights. There will also be a panel of experts on hand from all three organisations to answer questions.
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