New and updated guidance
Date extended for Possession of evictions by enforcement officers and notice to tenants in England
Guidance for landlords and tenants in the private and social rented sectors has been updated to reflect extension of date for prevention of evictions by enforcement officers in England to 31 May 2021 and confirmation of six months’ notice to tenants extended to 31 May 2021.
HMRC extended the time limit for notifying an option to tax land and buildings
Guidance has been updated to temporarily extend the time limit to 90 days from the date the decision to opt was made. This applies to decisions made between 15 February 2020 and 30 June 2021. For more information, click here.
Partially exempt VAT registered businesses
HMRC has released a brief outlining the accelerated process for VAT registered businesses to request temporary alterations to their partial exemption methods to reflect changes to their business practices because of the coronavirus pandemic. For more information on the brief, click here.
Find out about taxable expenses and benefits when they are paid to employees because of coronavirus and how to report them to HMRC
Guidance has been updated to reflect information about paying or refunding transport costs for employees.
Shielding advice for the clinically extremely vulnerable to stop from April
Clinically extremely vulnerable people in England are no longer advised to shield from Thursday 1 April 2021. For more information, click here.
Test and Trace Support Payment Scheme: claiming financial support Test and Trace Support Payment scheme updated to reflect that you can claim up to 42 days after the first day of your self-isolation period, and that the Test and Trace Support Payment scheme has been extended to parents and guardians who need to take time off work to care for a child who is self-isolating.