Northern Ireland / All

The JRS will now run until 31 October 2020, but some aspects will change from August. Updated guidance clarifies certain matters, including when overtime payments should be included in JRS reference pay.

The UK has updated its family immigration rules for Northern Ireland to allow the non-European Economic Area family members of those born in Northern Ireland to make a valid application under the EU settlement scheme rather than satisfying the stricter UK immigration rules.

Q&A explaining the UK COVID-19 Job Retention Scheme (JRS).

An overview of the key considerations when applying for incentives.

Both HMRC and the OECD have published guidance on corporate tax residence and permanent establishments in light of COVID-19.

What should employers do before submitting their claims?

HMRC issue further guidance on the Coronavirus Job Retention Scheme (‘JRS’).

Irish headquartered companies of a certain size with substantial operations in the United Kingdom (UK) will need to consider a recent announcement by the UK Government relating to reporting requirements for the adoption of uncertain tax treatments.

On 2 April 2020 KPMG Belfast hosted a webinar to discuss the details of the UK Job Retention Scheme.