HMRC and the UK Government continue to publish updates on COVID-19 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.

• HMRC has confirmed that employed workers forced to work from home because of the pandemic can also claim the working from home allowance for the 2021/22 tax year;
• The latest Treasury Direction is available: Treasury Direction made under Sections 71 and 76 of the Coronavirus Act 2020;
• HMRC has confirmed in its PAYE manual that the return and payment deadlines for the Appendix 7A and 7B National Insurance Contributions settlement returns, Appendix 4: Short Term Business Visitors Arrangement report and Appendix 8: PAYE special arrangement for short term business visitors, special payroll arrangements have been extended to 30 June 2021, due to the pandemic;
• The guidance on how to treat certain expenses and benefits to employees during COVID-19 including information on paying or refunding transport costs has been updated. It confirms that providing transport between work and an employee’s home is a benefit in kind, while reimbursing costs for such journeys is treated as earnings. The guidance outlines potential exemptions and confirms that exempt journeys cannot exceed 60 in a tax year;
• VAT-registered businesses whose partial exemption method does not give a fair result because their trading activities have been affected by COVID-19 can request temporary alterations to their calculation methods. HMRC has confirmed in Brief 4 that it is now speeding up the process which also set out how VAT registered businesses can request temporary alterations to their partial exemption methods (including combined methods) to reflect changes to their business practices because of the pandemic; and
• The guidance on taxable expenses and benefits paid to employees because of coronavirus and how to report them to HMRC has been updated.