COVID-19 – this week’s tidbits, 11 May 2020

May 11, 2020

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 – see the updated announcement  

  • 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.