Last updated 4 March 2021
As we come across information relating the COVID-19 situation which is relevant to the tax affairs of individuals, we will provide links here.
While we will try to keep information up to date, this is a fast moving area and guidance and advice can change rapidly so please do check that you are following the latest advice before taking (or refraining from) action.
Guidance on tax and benefits relating to COVID-19 for individuals can also be found on the excellent LITRG website.
We have drafted a number of articles covering the key announcements relevant to individuals relating to the COVID-19 crisis including:
- Employee expenses - tax relief for homeworking and other Covid-related costs
- Self-employed income support scheme
- Coronavirus Job Retention Scheme - details for employees
- Publication of Coronavirus Job Retention Scheme employer names
- Information for individuals in Self-Assessment
- Reasonable excuse and more time to appeal
- Tax impact of waiving income or salaries
- IHT Process Changes
- SDLT Higher Rates on Additional Dwelling - refunds in exceptional circumstances
- Childcare vouchers and COVID-19
- Be aware of COVID-19 Scams
- Hotline to report COVID fraudsters
If you have any questions around the Government announcements, or suggestions for how the tax system can support those who need it, please send them to atttechnical [at] att.org.uk. We cannot promise to answer them but even if we do not respond to you personally we will pursue the points.
Personal Tax Account
While HMRC have increased the opening hours of their help desk since the start of the pandemic, helplines can still be very busy.
One way of getting further information about your tax affairs without calling HMRC is to set up your Personal Tax Account online.
Other information for employees
Basic information for employees is available on GOV.UK which covers going to work, staying at home, sick pay, furloughed workers and claiming benefits.
Information is also available for employees and employers from ACAS.