- Firms can pay equal consecutive monthly instalments from March 2021.
- The threshold has been temporarily increased to £500,000.
- Payments should be made by 1 April 2021 to avoid fine.
- Report pushed back due to pandemic uncertainty.
- New reforms to go ahead as planned on 6 April.
- The Budget will be delivered on 3 March 2021.
- Stamp duty holiday is due to end on 31 March 2021.
- Determining your employees’ pay rates for 2021/22.
- Up to nine million jobs may be affected without an extension.
- The charge comes into effect from 1 March 2021.
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