The new tax year starts on 6th April 2020 and, as with all tax years, we need to prepare for the changes that impact payroll and HR.

This guide highlights the key confirmed and proposed* changes employers should be aware of.

The standard tax code for the 2021/22 tax year is 1257L for rUK, S1257L for Scottish tax payers and C1257L for Welsh tax payers.

From 6th April 2021, employers need to be prepared to assess whether or not workers that provide services via an intermediary should pay their tax and NIC through the payroll.

MISSING LINK

From 6th April 2021, as announced in the March 2020 budget, employers who hire veterans will be able to claim employer NIC relief up to a value of £5,000 in the employee's first 12 months of employment.

For the first year of the NIC relief process, this will be managed outside of PAYE and RTI at the end of the tax year.

We will publish more details about this process as they become available.