HMRC has sent a further message on the tax treatment of COVID-19 supports and has also published updated guidance in this area both of which are available on the Institute’s website. The National Audit Office has also published a report considering how HMRC managed tax debt through the pandemic. In addition, from 25 March 2022, the normal three-day waiting period for statutory sick pay will be reinstated for COVID-19 claims. The three-day waiting period was suspended during the pandemic meaning that employers paid statutory sick pay from the first qualifying day.