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Coronavirus and tax

Governments around the world have announced tax measures to support businesses and individuals in response to the COVID-19 pandemic. This page brings together guidance and news from ICAEW, as well as externally-produced resources that provide practical information on emerging tax issues.

ICAEW insights

COVID-19: Digital options to communicate with HMRC

27-03-2020

27 March: ICAEW has been inundated with queries around how businesses should manage communications with HMRC in light of the new restrictions. The Tax Faculty has put together this update on where HMRC is now accepting digital communications.

COVID-19: increased support available through tax credits and universal credits

26-03-2020

26 March 2020: the Government is expected to announce measures to support the self-employed through the current crisis on Thursday 26 March 2020. In the meantime, it has made some changes to the support available through working tax credits and universal credit which will provide some help to the self-employed.

COVID-19: VAT and self assessment payment deferral

24-03-2020

Updated March 27: The UK government is supporting businesses during the coronavirus pandemic by deferring VAT and self assessment payments. ICAEW's Tax Faculty outlines how the proposed action will work.

COVID-19: Support through the benefits system

24-03-2020

20 March: ICAEW members may need to help clients, friends or family to access support through the benefits system during the coronavirus outbreak. Benefits may be something on which they would not usually advise. The Tax Faculty has created this basic guide on which benefits to consider, together with sources of support.

COVID-19: How to manage HMRC and tax compliance

19-03-2020

19 March 2020: we anticipate and hope that HMRC will apply a more relaxed approach in the way it interacts with ordinarily complaint businesses who are facing difficulties as a result of COVID-19. However, an understanding of the basic rules around managing disputes with HMRC will be helpful when navigating the ramifications of COVID-19. The Tax Faculty share questions that may be useful to consider.

COVID-19: Support on negotiating time to pay

18-03-2020

18 March 2020: as the Tax Faculty seeks further clarification from HMRC on the support for businesses which are having difficulty paying tax bills due to COVID-19, it shares useful tips on how to negotiate with HMRC.

Tax treatment of employees working from home

02-10-2019

Updated 11 March 2020: Sarah Bradford of Writetax Ltd considers the tax treatment of employees working from home. She explores the provision of equipment, household expenses, tax relief and good practice, among other things.

External resources