COVID-19 Tax technical information
These pages act as a central hub for useful information and guidance, including responses to questions that might not be available on government websites.
We have not listed on these pages all the questions we have received because there are so many. If you have any specific questions, please contact the Technical Team; although it will not be possible for us to provide a separate tailored response to each query submitted.
Keep an eye on the following sites for the latest updates:
- GOV.UK: COVID-19: guidance for employees, employers and businesses and Financial support for businesses during coronavirus (COVID-19)
- BUSINESS SUPPORT: Coronavirus (COVID-19): Business support - GOV.UK (www.gov.uk)
- GOV.SCOT: Coronavirus advice for businesses in Scotland
- GOV.WALES: Business and employers: coronavirus | Sub-topic | GOV.WALES
- NIBUSINESSINFO: Coronavirus updates: Support for your business
The government has launched a ‘support finder’ tool designed to help businesses and self-employed people across the UK to quickly and easily determine what financial support is available to them during the coronavirus pandemic.
HMRC publish statistical data about the Coronavirus Job Retention Scheme, the Self-Employment Income Support Scheme, the Eat Out to Help Out Scheme, and the VAT payments deferral scheme, which is updated on a regular basis.
Tax and related benefit guidance relating to the coronavirus can be found on the LITRG website.
Follow the links below to see the information and Q&As we have gathered for each area:
- Job Retention Scheme
- Self-Employment Income Support Scheme
- Employment tax
- Personal and trust taxation including CGT and IHT
- Indirect taxes
- Business tax
- Stamp taxes and ATED
- Tax administration
- Communicating with HMRC
- Communicating with Revenue Scotland
- Communicating with the Welsh Revenue Authority
- Upper Tribunal, Tax and Chancery Chamber and First Tier Tribunal (Tax Chamber) announcements during the COVID-19 pandemic