HMRC and the UK Government continue to publish updates on COVID-19. When 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 changed due to the pandemic.

• HMRC has set out that the rejection of some employers for grants under the CJRS due to outstanding tax debt was not correct and it has urged businesses affected to reapply
• Following amendments to the CJRS guidance, claims can be made for TUPE and other transfers after 28 February 2020, rather than only after 19 March as was previously the case
• The NI Economy Minister Diane Dodds announced that £40 million is being made available for a new Hardship Fund aimed at microbusinesses which have not been able to avail of the existing support schemes and which require financial support due to the impact of COVID-19
• Due to COVID-19 HMRC has changed the way it deals with Inheritance Tax. Until further notice, HMRC will accept forms IHT100 and IHT 400 forms that are not physically signed from unrepresented trustees or from professional agents
• Find out about temporary changes due to COVID-19 that may affect you if you’re applying for, or already getting, Tax-Free Childcare or 30 hours free childcare
• “Find out about taxable expenses and benefits when they are paid to employees because of coronavirus and how to report them to HMRC” has been updated
• Revenue and Customs Brief 4 (2020) announced changes to UK VAT law to introduce a temporary zero rate for the supply of PPE recommended for use for protection from infection with coronavirus – the brief has now been updated
• “Find out what equipment, services or supplies are taxable if your employees are working from home due to coronavirus” has been updated
• HMRC have published their approach to UK Permanent Establishments in response to COVID-19
• HMRC’s approach to company residence in response to the pandemic has also been published
• People who can’t work their normal hours because of coronavirus will still receive their usual tax credits payments, HMRC has confirmed
• Temporary changes due to coronavirus have been put in place for importing and exporting goods under the UK and EU’s preferential trading arrangements
• The Financial Secretary to the Treasury announced that the reimbursement of expenses that would be for home office equipment are exempt from tax. The relevant Regulations were laid last month and have effect for the 2019–20 (from 16 March 2020 only) and 2020–21 tax years
• Guidance is available outlining how holiday entitlement and pay operate during the coronavirus pandemic has been published which is designed to help employers understand their legal obligations, in terms of workers who continue to work or have been furloughed
• HMRC has updated its guidance on when taxpayers have a reasonable excuse for late filing of returns or late payment of tax to include being affected by coronavirus
• HMRC has announced it will accept delayed appeals against decisions or penalties dated as far back as February 2020 where the delay is due to the taxpayer or their business being affected by coronavirus
• Check if you can get a payment deferral or deregister if you are a business with an annual fee due between 1 May and 30 September 2020
• Check temporary changes to the time limit and rules for notifying an option to tax land and building
• HMRC has advised that this year’s preferred P800 processing approach is to process repayments to taxpayers first, where possible. However, this doesn’t mean that every repayment can go out before any underpayments; just those repayments where HMRC has the necessary information available at the start of the process
• The Chancellor has made a further Treasury Direction in relation to the coronavirus Job Retention Scheme
• HMRC has published new guidance for parents applying for, or already receiving tax-free childcare and 30 hours free childcare, during the coronavirus pandemic
• HMRC has published updated guidance on their Time to Pay pages setting out that taxpayers can choose how and when they can delay making a second self-assessment payment on account for the 2019–20 tax year
• Watch videos and register for the free webinars to learn more about the support available to deal with the economic impacts of coronavirus
• Updated HMRC data about the Coronavirus Job Retention Scheme and Self-Employment Income Support Scheme is available
• Find out about taxable expenses and benefits when they are paid to employees because of coronavirus and how to report them to HMRC
• Check which expenses are taxable if an employee works from home due to coronavirus
• The page on information for NI businesses and employers has been updated
• See the recording of April’s Ulster Society webinar on rebooting the economy in a re-shaped world
• HMRC have issued a brief on the temporary VAT zero rating of personal protective equipment (PPE). This details a temporary zero rate on PPE which applies from 1 May until 31 July 2020. A policy paper has also been published and a new section added to VAT Notice 701/57
• The Bounce back loan scheme was launched last month
• The Government has extended the deadlines for responses to a number of open HMRC and HM Treasury consultations. These include the consultations on the revised HMRC Charter and the call for evidence on raising standards in the tax advisers market. See the relevant page for more details of the consultation response deadlines which have been extended
• HMRC has announced that the reporting and payment deadline for the PAYE Special Arrangement for Short Term Business Visitors for 2019/20 is extended from 19 April 2020 to 31 May 2020
• The First-tier Tribunal has announced a further general stay of all proceedings received before 24 March 2020 up to and including 30 June 2020
• The House of Lords report “Off-payroll: treating people fairly” on the reform of the IR35 legislation calls for a fundamental rethink of the Government’s approach. At present, the rules are still intended to be implemented from 6 April 2021, which was delayed from 6 April 2020 due to the pandemic
• Currently, the 2019/20 deadline for filing annual share plan returns and benefit in kind returns including P11ds remains 6 July 2020
• Finance Bill 2020 recently moved to House of Commons Committee Stage
• The Budget 2020 announcement of a zero rate of VAT on e-publications which was due to take effect from 1 December 2020 has been brought forward and will now apply to all e-publications from 1 May 2020. HMRC has issued a Brief, policy paper and guidance on the change
• HMRC has confirmed that reclaims of employees’ coronavirus-related statutory sick pay qualify as state aid under the EU commission’s COVID-19 temporary framework which means support is capped
• The Chancellor has written to the Treasury Committee to confirm a relaxation of the statutory residence test for skilled individuals coming to the UK to help the coronavirus response
• A new post, “Construction Industry Scheme: top five tips for tax agents” has been published
• HMRC has published guidance setting out that subject to the relevant conditions being met, charities will be able to claim gift aid on cancelled event tickets