This week’s miscellaneous updates – 13 April 2026

In this week’s detailed miscellaneous updates which you can read more about below, we update you on a range of matters including HMRC’s guidance recently published on the treatment of statutory sick pay (SSP) where a sickness absence includes time before and after the changes to SSP from 6 April 2026.

In addition to the SSP changes, readers should also note the following updates:

• HMRC is holding a webinar later this week on payroll annual reports and tasks,
• In a recent guidance update, HMRC has confirmed that with effect for all previous and future tax years, employers are no longer required to report non-tax advantaged Employment Related Securities data if the employee is a short term business visitor who is covered by an EP Appendix 4 arrangement and no UK income tax or NIC would be due,
• An exemption from income tax on income earned in the UK by certain non-UK resident individuals in connection with the Glasgow 2026 Commonwealth Games has been provided by draft secondary legislation, and
• The exemption from electronic filing of expenses and benefits forms for employers who cease to trade during a tax year (or insolvency practitioners who act on their behalf) has been put on a statutory footing with effect from 6 April 2026.

Changes to SSP and sickness absences starting before and ending after 6 April 2025

HMRC has published guidance about the changes to SSP from 6 April 2026 and the impact this has on sickness absences which started before and end on or after the changes came into effect.

From 6 April 2026, SSP:

• is available to all eligible employees regardless of their earnings,
• is payable from the first full day of sickness absence, and
• is paid at the lower of 80 percent of an employee’s average weekly earnings (AWE) or the weekly flat rate of £123.25.

Employers are advised to:

• review their sickness absence policies,
• check their payroll provider is prepared, and
• share the changes with employees.

Detailed guidance on how to treat SSP has also been published for sickness absences that started before and end on or after 6 April 2026.