COVID-19 Tax technical information

We have created these pages to act as a central hub for useful information and guidance, including responses to questions that we have been asked, as well as ones we have raised ourselves. As you can imagine, there are a multitude of questions, and so far as possible we have raised them with the relevant policy makers. We have limited those we record on these pages to the ones where we have substantive answers.

We will keep these pages updated frequently.

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. Please note that it will not be possible for us to provide each member with a separate tailored response to each query submitted.

We have adopted a strategy to dealing with COVID-19 issues and this can be found here.


Government information

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 Financial Support
GOV.SCOT: Coronavirus advice for businesses in Scotland
GOV.WALES: Business and employers: coronavirus
NIBUSINESSINFO: Coronavirus updates: Support for your business

The government has launched a new ‘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, and the VAT payments deferral scheme, which is updated on a regular basis.


Additional information / guidance for specific situations

Tax and related benefit guidance relating to the coronavirus can be found on the LITRG website.

Further guidance for businesses and individuals can also be found on the ATT website.

Our Technical News pages will also report on important developments relating to the coronavirus.

Naturally, the published government guidance does not always, or at least initially, deal with every eventuality or nuance in the tax system. We continue to receive queries or suggestions from members and we raise them, along with our own, with HMRC and HMT.

Further, relevant information on GOV.UK is often in different areas of that website, and so we are attempting to bring these together into a single source.

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

Tax administration

Communicating with HMRC

Communicating with Revenue Scotland

Communicating with the Welsh Revenue Authority

First Tier Tribunal Tax Chamber announcements