Following the increase in remote working during the Coronavirus pandemic, we have seen it become commonplace for companies to allow their employees to live and work abroad in a country that is not the country that they are primarily employed in.

With the situation in Ukraine showing little sign of abating in the short term, Moore UK member firm Moore Kingston Smith is providing practical guidance and advice for businesses and private investors. 

With the furlough scheme having come to end on 30th September 2021, and 6% of businesses' workforces reported to have still been on full or partial furlough leave (suggesting that approximately 1.4 - 1.8 million people were still furloughed), our latest factsheet takes a look at the options now available for businesses still struggling due to the pandemic.

There is now a voluntary facility for employers to put benefits and expenses through their payroll without having to submit a form P11D after the end of the tax year. If you intend to do so for the 2017/18 tax year, you must register with HMRC before 5 April 2017.