COVID-19 tidbits, 14 September 2020

Sep 14, 2020

HMRC and the Governments of the UK continue to publish updates on COVID-19 tax and related issues. 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.


  • The Scottish Government has launched a consultation on how the devolved tax system and fiscal framework could support recovery from the COVID-19 outbreak. The consultation closes on 8 October 2020;
  • HMRC has published a policy paper on COVID-19;
  • Guidance on the treatment of staff costs for employees who have been furloughed in the context of R&D tax relief claims has been published;
  • HMRC has updated the Residence, Domicile and Remittance Basis Manual with “international tax clarifications” due to COVID-19;
  • Temporary relaxations have been made to the Enterprise Management Incentive scheme legislation. From 19 March 2020 until 5 April 2021, an employee will not be prevented from meeting the working time requirement where, due to the pandemic, they are furloughed, working reduced hours, or taking unpaid leave;
  • The Council of the European Union has confirmed that the effective date of new e-commerce VAT rules will be deferred by six months from 1 January 2021 to 1 July 2021.
  • HMRC have published a factsheet for taxpayers with information on penalties and assessments which will apply where grants have been over-claimed under the Self-employment Income Support Scheme (SEISS). This also includes information on how to notify HMRC of over-claimed SEISS grants;
  • Parents and carers who use Working Tax Credits should check their eligibility and updated guidance
  • The Pensions Administration Standards Association has issued follow up COVID–19 guidance to highlight best practice for administrators as they navigate their way out of lockdown and businesses adopt new ways of working
  • Companies House has automatically extended accounts filing deadlines by three months where these fall between 27 June 2020 and 5 April 2021. As a result, the deadline for submissions of Senior Accounting Officer (“SAO”) certificates and notifications will also have an additional three months to submit their SAO filings to HMRC, where they receive a three month extension from Companies House for filing statutory accounts;
  • We understand that HMRC has stepped up its compliance activity on Coronavirus Job Retention Scheme grants, writing to some 3,000 employers;
  • HMRC has now published updated debt management guidance; and       The Treasury Committee has launched a new inquiry on ‘Tax after coronavirus’