HMRC are publishing updates on COVID-19 at some pace. Key advice is that when you’re using a form or publication going forward or contacting HMRC, check you are using the most recent version or up to date way of contact which may have been updated due to the pandemic.

• HMRC has updated its guidance for employers who offer salary sacrifice schemes in light of the coronavirus pandemic - COVID-19 is now a ‘life event’ and therefore a reason to make a change in previous arrangements
• MTD for VAT Notice 700/22 has been updated for the VAT deferral process as a result of COVID-19
• Employment law rules are to be amended as a result of the pandemic to allow more holidays to be carried forward. Employment law is a devolved function of the NI assembly; however, this measure is also expected to be implemented in Northern Ireland
• HMRC has confirmed the tax and NIC treatment of expenses incurred relating to equipment, services or supplies provided if employees are working from home due to COVID-19
• Because of COVID-19 there are temporary changes to the way you can check right to work documents
• Find out about temporary changes to customs policy and authorisations during the pandemic
• Find out about the tax avoidance schemes being used to target workers returning to the NHS to help respond to the pandemic
• Tell HMRC about staff who return to work for NHS trusts and local authorities during the pandemic
• Watch a video and register for the free webinar to learn more about the support available to help you deal with the economic impacts of coronavirus.
• Claim a grant through the COVID-19 Self-employment Income Support Scheme has been updated
• Find out about changes to customers border processes, moving goods and clearing customs during the pandemic
• The service of new legal proceedings and pre-action letters on HMRC should be via email during the pandemic
• Find out about changes to help charities process refunds, collect donations and claim Gift Aid for events cancelled due to COVID-19
• Find out if you can use the Coronavirus Statutory Sick Pay Rebate Scheme to reclaim employees’ coronavirus-related Statutory Sick Pay
• Find out how to contact HMRC if you’re a business or self-employed and need help and support with outstanding tax payments due to the coronavirus
• A press release has confirmed that furloughed workers planning to take paid parental or adoption leave will be entitled to pay based on their usual earnings rather than a furloughed pay rate
• A post, “Off-payroll working rules (IR35) delay” has been published which contains some important information as a result of the deferral of these rules to April 2021 in response to the pandemic
• Don’t miss out, claim Child Benefit by phone or post despite the pandemic, HMRC tells new parents
• Due to measures put in place to stop the spread of coronavirus, HMRC has changed the way they deal with Inheritance Tax – See Inheritance Tax account (IHT100) and Inheritance Tax account (IHT400)
• Find out how and when to report payments to HMRC made to employees under the Coronavirus Job Retention Scheme using the PAYE Real Time Information system
• HMRC have published an update on Making Tax Digital for Agents in the context of the pandemic
• The UK Government has launched a new COVID-19 business support finder tool
• Check for the latest phishing scams which now also cover COVID-19 supports
• A new support package has been announced to protect firms driving innovation in the UK
• HMRC have updated their guidance on deferral of VAT payments due to the pandemic
• HMRC has been collating stats of Self-Assessment returns filed since the Chancellor’s announcement on 26 March. They show that many more individuals have filed early for 2019/20. The advice is that the quickest way to get a refund is to file online. Taxpayers should submit/amend an online return and complete the section requesting a refund, if appropriate, and provide bank details to allow any refund to be paid via BACS – according to HMRC this process takes around 3 days
• Registration is open for businesses to apply for the £25,000 Business Grant Scheme. You can obtain further information and complete a pre-application check at nibusinessinfo.co.uk. The closing dates for applications to this scheme is 20 May 2020
• Employers setting up an online account to apply for the Coronavirus Job Retention Scheme grant no longer need to wait for an authentication code in the post according to an informal communication from HMRC