This month our focus is on the various COVID-19 support schemes and related tax measures which ended last month on Thursday 30 September 2021. At a recent meeting the Institute requested an update on HMRC’s approach to compliance with the job retention scheme and the self-employed income support scheme once these schemes end. We will update you once a response is received.

Self-Employed income support scheme (“SEISS”) grant 5

Eligible taxpayers were able to claim SEISS grant 5 which covered the period between 1 May 2021 – 30 September 2021 until Thursday 30 September 2021 when the scheme closed and applications for this final grant ended.

The Coronavirus job retention scheme (“CJRS”)

The CJRS scheme also ended on Thursday 30 September 2021. The deadline to submit CJRS claims for periods in September 2021, the final month of the scheme, was Thursday 14 October 2021, unless reasonable excuse is available for late submission. Amendments to September 2021 claims must be made by Thursday 28 October 2021.

Employers should have been thinking about next steps for their employees and their business. HMRC has sent the below information about next steps.

From 1 October 2021, employers need to:-

• bring their employees back to work on their agreed terms and conditions; or
• agree any changes to their terms and conditions with them, or
• end their employment.

When making decisions about how and when to end furlough arrangements, equality and discrimination laws apply in the usual way.

Employers cannot claim CJRS grants for any days an employee is serving a contractual or statutory notice period, including notice of retirement, resignation or redundancy.

Final claims for the Statutory Sick Pay Rebate Scheme 

The Statutory Sick Pay Rebate Scheme also closed on Thursday 30 September 2021. Employers have until 31 December 2021 to submit any final claims, or to amend claims they have already submitted. 

Agent bulk late filing appeals

To make things easier for agents representing individuals and businesses, earlier this year HMRC introduced a route for agents to submit a bulk appeal for late filing penalties on behalf of their clients, where the pandemic is being claimed as a reasonable excuse for late filing of their client’s 2019/20 self-assessment return.

In a recent meeting, HMRC advised Chartered Accountants Ireland that agent bulk late filing appeals cannot be made after Thursday 30 September 2021.

Miscellaneous COVID tax measures coming to an end

The following COVID-19 tax measures also came to an end on Thursday 30 September 2021:-

• the 5 percent VAT rate for the tourism and hospitality sectors. To help businesses manage the transition back to the standard 20 percent rate, a 12.5 percent rate applies from 1 October 2021-31 March 2022; and
• The reduced rates of stamp duty land tax for residential properties in England and Northern Ireland ended with the rates reverting back to normal after 30 September 2021.