Insights

25 November: ICAEW’s Tax Faculty provides a round-up of key deadlines and dates for the extended furlough scheme, including dates for submission of claims.

25 November: HMRC will publish the names, an indication of the value of claims and, for companies and LLPs, the Company Registration Numbers of employers who make claims under the furlough scheme for periods from December onwards.

25 November 2020: The eligibility criteria for the third SEISS grant have been further tightened. ICAEW’s Tax Faculty warns that the rules have changed, and claimants need to consider them carefully before claiming from 30 November.

24 November: HMRC has published guidance on how organisations deal with VAT when selling overseas goods to customers within Great Britain from 1 January 2021.