Third revised Budget Act 2020.

Support with the coronavirus (COVID-19) outbreak – A package of measures was announced to support individuals and employers affected by the outbreak, including confirmation that the Government will temporarily extend SSP to cover individuals who are unable to work because they have been advised to self-isolate, as well as people caring for those within the same household who display COVID-19 symptoms and have been told to self-isolate. Benefits in kind and expenses – A number of measures were announced, including: From 6 April, the maximum flat rate income tax deduction available to employees to cover additional household expenses will increase from £4 per week to £6 per week, for individuals with homeworking arrangements.

not currently enjoying deferment). As recent tribunal decisions demonstrate, determining whether an engagement amounts to ‘deemed employment’ can be complex, and organisations should take particular care to ensure they are prepared to undertake these assessments as they finalise their systems and processes for the new regime. KPMG assess the implications of the Spring Budget 2020 on the Healthcare sector. VAT quick fixes directive – New legislation will simplify the rules for the VAT treatment of intra-EU movements of call-off stock.

Shortage of medical professionals across the country will be addressed by converting existing district hospitals to medical colleges through PPP mode. {{vm.newUser2}} Your encouragement and constant feedback on how to improve our offering have only made our resolve and commitment to these ideals stronger. Off-Payroll Working reforms – Implementation of the regime for the Private sector from 6 April 2020 was confirmed. This will mean for example NHS bodies importing medical equipment or drugs will be delaying the VAT payable on the import until the relevant VAT return. {{vm.newUser4}}.

Even during these difficult times arising out of Covid-19, we continue to remain committed to keeping you informed and updated with credible news, authoritative views and incisive commentary on topical issues of relevance. Click anywhere on the bar, to resend verification email. Get the latest KPMG thought leadership directly to your individual personalised dashboard. This affects NHS Trusts who provide construction services who do not qualify as the end users.

Healthcare budget 2020 is riddled with hyperbolic preferences and inconsistencies. You will not receive KPMG subscription messages until you agree to the new policy. Pick 5 of your favourite companies.

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