Last updated 25 November 2020
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 short articles covering the key announcements relevant to individuals relating to the COVID-19 crisis including:
- COVID-19: Job Support Scheme
- Job Retention Scheme details for employees
- Self-employed income support scheme
- Tax impact waiving income or salaries
- Employee expenses
- IHT Process Changes
- Be aware of COVID-19 Scams
- Reasonable excuse and more time to appeal
- SDLT Higher Rates on Additional Dwelling - refunds in exceptional circumstances
- COVID-19: Information for individuals in Self-Assessment
- 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
We understand that HMRC are currently operating reduced hours on their help desk due to redeployment of staff and staff absences. One way of getting further information about your tax affairs without calling HMRC is to set up your Personal Tax Account online.
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.
Further information to help employees and employers understand the tax implications when employees are working from home can be found in this guide which has been produced by the CIOT
Information for individuals in self-assessment
We have a separate page with information for those individual who complete self-assessment returns – either because they are self-employed individuals in business, in partnership, have rental income or for any other reason such as being non-resident.