• Eamonn Watson

COVID BUSINESS SUPPORT HUB

Updated: 2 days ago

LATEST UPDATE, WEEKEND, NOVEMBER 28TH-29TH


We're here to help you through this together, so the T+G support blog is updated every day.


The fastest way to find what you want is to scroll down to the the FAQ's and Index sections.


More articles and news on grants and support appear in our blog pages too.


For further guidance call 01995 600 600, or email our support team at covid19@tagac.co.uk



F.A.Q.'s


CHECK ALERT TIER BY AREA FROM DEC 2


CHECK ALERT TIERS RULES FROM DEC 2 - MARCH 31 2021


SOMEONE TESTS POSITIVE AT WORK :- WHAT NEXT?


WHAT FINANCIAL SUPPORT IS THERE FOR ME?


HAVE YOU LOST YOUR JOB DUE TO CORONAVIRUS?


INDEX


INTERIM & PENDING :- REMINDERS FOR YOUR DIARY


CLOSURES IN ENGLAND - WHO'S CLOSED, GRANTS & SUPPORT


BOUNCE BACK LOANS


THE SELF EMPLOYED INCOME SUPPORT SCHEME


JOB RETENTION SCHEME


WORKING SAFELY AND TRACK AND TRACE


BUSINESSES WHO NEED BREATHING SPACE


COMMERCIAL TENANCIES


RATES HOLIDAY FOR RETAIL, HOSPITALITY & LEISURE


STATUTORY SICK PAY


UP TO 10K FINE FOR FIRMS WHO STOP SELF-ISOLATION


£500 SELF ISOLATION PAYMENT FOR THOSE ON LOW INCOME


PAYING TAXES AND TIME TO PAY SERVICE


HOLIDAY ENTITLEMENT AND PAY DURING COVID19


CORONAVIRUS AND CLAIMING BENEFITS


INSURANCE AND COVID 19


CAN'T SEE WHAT YOU NEED? LINK TO ALL THE OTHER SCHEMES


OTHER GOV.UK LINKS


INTERIM & PENDING :- REMINDERS FOR YOUR DIARY



NOV 30 CLAIMS OPEN FOR SELF-EMPLOYED GRANT 3 CAPPED AT £7,500


DEC 2 ENGLISH LOCKDOWN ENDS NEW TIER RULES APPLY


DEC 31 EXTENSION ON BAN ON COMMERCIAL EVICTIONS ENDS


JAN 31 BOUNCE BACK LOANS & CBILS APPLICATIONS DEADLINE


FEB 1 SEISS GRANT (4) ELIGIBILITY FOR THOSE STILL AFFECTED AT FEB 1


MAR 31 END OF THE JOB RETENTION SCHEME

NATIONAL CLOSURE IN ENGLAND FROM NOVEMBER 5



SUPPORT FOR CLOSURES IN ENGLAND


The new measures apply nationally for four weeks up to Wednesday 2 December. At the end of the period, the government will look to return to a regional approach, based on the latest data.


WHAT SHUTDOWN SUPPORT IS THERE?


The measures outlined are all covered below and include:-


Furlough extended to March 31 £2,500 cap at 80% - employers pay only pensions and NICs

Self-employed £7,500 cap for three months

Bounce Back and CBILS loans extended to January 31st 2021

Local Restriction Support Grants ( Closed) nationally between- £1,334 and £3,000

Discretionary Additional Restriction Grants

Mortgage Holidays of up to six months extended


SUPPORT IN SCOTLAND WALES & NORTHERN IRELAND

Extension of CJRS Scheme, Self Employment Scheme, Loans and Mortgage Holidays are all UK wide.

CLOSED AND GRANT ELIGIBILITY


The following businesses are subject to restrictions or closure:


Retail


Any business or venue that provides goods for sale or hire and is not listed above must close (other than where there is an explicit exemption for a specific purpose, as set out below). They may continue offering delivery and click-and-collect services (where items are pre-ordered and collected without entering the premises). People can also leave home to collect or return orders from these businesses.


These closures include, but are not limited to, the following premises:

  • Clothing stores and tailors

  • Homeware stores

  • Tobacco and vape shops

  • Electronic goods and mobile phone shops

  • Charity shops

  • Photography studios and antique stores

  • Markets (except livestock markets or stalls which fall under the list of essential businesses above, for example those selling food or hardware)

  • Car and other vehicle showrooms and other premises, including outdoor areas, used for the sale or hire of caravans, boats or any vehicle which can be propelled by mechanical means. However taxi or vehicle hire businesses can continue. For example a customer could order a rental vehicle online and collect it in person.

  • Car washes.

  • Auction houses (except for auctions of livestock or agricultural equipment).

All premises, whether or not required to close, can be accessed by the site owners or managers, staff or people authorised by them for the purpose of maintenance, repairs or other work to ensure readiness to reopen at a point where this is permitted, such as receiving deliveries of supplies.


The premises required to close above can be opened for the purposes of making a film, television programme, audio programme or audio-visual advertisement.


Hospitality


The following hospitality venues are required to close for consumption on the premises.

  • Restaurants; pubs; bars, including those in hotels or members’ clubs; social clubs

  • Cafes and canteens, including workplace canteens where there is no reasonable alternative


These businesses can continue to provide:

  • Food and non-alcoholic drinks on a takeaway basis between 5am and 10pm. This means that customers can enter the premises to place and collect their order. Food and non-alcoholic drinks can also be sold for delivery where orders are made online, by telephone or by post, and via click and collect; and drive through;

  • Food and drinks for delivery, via click and collect and drive through only between 10pm and 5am. Click-and-collect and delivery services can only operate where goods are pre-ordered (by phone, online, via a mobile app or by post) and collected without entering the premises

  • Alcohol for consumption off the premises for delivery, click and collect and drive through. As above, this means it must be pre-ordered (by phone, online, via a mobile app or by post) and must be collected without entering the premises. Venues offering click-and-collect or delivery services must not include alcoholic beverages if their license does not already permit.

Planning regulation has been changed to enable restaurants, cafes and pubs which have not previously offered delivery and hot food takeaway to be able to do so.


Hospitality venues providing food and drink for consumption off the premises are not permitted to allow customers to consume from any adjacent seating to the premises (with the exception of motorway service areas, airports, seaports, and the international terminal at Folkestone).


Room service in hotels and other guest accommodation continues to be permitted as long as it is ordered by phone or online.


Cafes or canteens may remain open in:

  • a hospital, care home or school, or provider of post-16 education or training

  • criminal justice accommodation

  • naval/military/air force or MoD facilities

Services providing food and/or drink to people experiencing homelessness can also remain open.


Accommodation


Holiday accommodation must close. This includes hotels, hostels, bed and breakfast accommodation, holiday apartments, home, cottages or bungalows, campsites, caravan parks or boarding houses, canal boats or any other vessel unless the exemptions set out in law apply.


You can only carry on your business and keep your premises open in order to provide accommodation for people who:

  • Are unable to return home, or use the accommodation as their main residence;

  • Need accommodation to move to a new house, attend a funeral, or self-isolate as required by law

  • Need accommodation for the purposes of their work or to provide voluntary services, or children who need accommodation for school or care

  • Are elite athletes, their coach or (in the case of an elite athlete who is a child), the parent of an elite athlete, and need accommodation for the purposes of training or competition

  • Are currently in that accommodation at the time when national restrictions come into force. At the time that restrictions are brought in, if people are currently on holiday and it is not reasonable for them to curtail their stay, they should finish their holiday as planned. People should return home as soon as practical and comply with the ‘stay at home’ requirements whilst in holiday accommodation in the meantime.

  • Are visiting from abroad on holiday or for work purposes

  • Are being provided accommodation to relieve or support those who are experiencing homelessness, or as a women’s or vulnerable person’s refuge.

  • Accommodation providers may keep their business open to host blood donation sessions, or for any purpose requested by a Secretary of State, or local authority.

  • Accommodation facilities required to close can be opened for the purposes of making a film, television programme, audio programme, or audio-visual advertisement.


Personal Care facilities and close contact services



  • Facilities including hair, beauty and nail salons, tattoo parlours, spas, massage centres, body and skin piercing services, and tanning salons must all close, but can continue to sell retail goods (such as shampoo or beauty products) online or via click-and-collect.

  • Those who provide personal care services from a mobile setting including their own home, in other people’s homes and in retail environments (such as a concession in a larger, separate business) must also stop operating.

  • Non medical acupuncture and other cosmetic services should not go ahead, but personal care services where required for medical reasons or prescribed by a qualified practitioner may continue. For example, massage prescribed for pain relief or for sports injuries, or cosmetic services for burn victims or those associated with cancer treatment. The guidance on safer working in the Close Contact Services should be followed (include link to guidance). Where applicable, practitioners should also take into account any guidance issued by the healthcare regulators or a relevant professional body.

  • Studying hair and beauty in vocational training environments may continue. This can include the use of other students from the cohort as models.

  • Those providing their services in a professional capacity as part of those sectors that remain open can continue to operate. For example, make-up artists in film and TV production, and on fashion shoots. However, these services cannot be carried out in premises required to close.

  • The premises required to close above can be opened for the purposes of making a film, television programme, audio programme or audio-visual advertisement.


Entertainment and tourism


The following businesses and venues must close:

  • Nightclubs, dance halls, and discotheques

  • Bingo halls, casinos, betting shops, amusement arcades and adult gaming centres.

  • Bowling alleys

  • indoor games, recreation and entertainment venues (such as escape rooms and laser quest), go-karting

  • Sexual entertainment venues and hostess bars

  • Cinemas, theatres, concert halls, and other music venues (whether outdoors or indoors). Theatres and concert halls can continue to be used for training, rehearsals, and performances without an audience for broadcast or recording purposes.

  • Museums and galleries

  • Model villages and visitor attractions at film studios,

  • Circuses, funfairs and fairgrounds (whether outdoors or indoors), theme parks and adventure playgrounds, parks and activities.

  • Aquariums, zoos, safari parks, farms, wildlife centres and any place where animals are exhibited to the public as an attraction.

  • Indoor attractions at visitor attractions such as botanical or other gardens, biomes or greenhouses; stately or historic homes, castles or other heritage sites; landmarks, including observation wheels or viewing platforms; sculpture parks. The outdoor elements of these attractions can remain open, such as the gardens at a stately home.

  • Conference centres and exhibition halls for the purposes of private dining and banquets, conference, exhibitions or trade shows must also close. Events that are only attended by employees of the business are able to continue.

  • The premises required to close above can be opened for the purposes of making a film, television programme, audio programme or audio-visual advertisement.

Leisure


The following businesses and venues must close:

  • Skating rinks

  • Leisure and sports facilities including:

  • Dance studios and fitness studios,

  • Gyms,

  • Sports courts,

  • Swimming pools, water sports venues, water parks and aqua parks,

  • Golf courses and driving ranges, shooting and archery venues

  • Indoor playgrounds or play areas, including soft play centres and areas, trampolining centres


Schools and colleges can continue to use gyms, fitness studios, swimming pools, sports courts and other indoor leisure centres. Indoor gyms, fitness studios, indoor sports facilities and leisure centres can be used for supervised activities for children.


Elite sportspersons can use facilities such as stables, indoor gyms, fitness studios and other indoor or outdoor sports facilities for training or competition.


Professional dancers and choreographers can use indoor fitness and dance studios.


Personal trainers can conduct lessons but these should be one-to-one and take place in an outdoor public space, such as a park, rather than in private homes or gardens.


The premises required to close above can be opened for the purposes of making a film, television programme, audio programme or audio-visual advertisement.


Essential businesses that can stay open


The following businesses and venues that provide goods for sale or hire are permitted to remain open, including if they operate from an outdoor market stall, or at a defined concession within a shopping centre:

  • Food retailers, including food markets, supermarkets, convenience stores and corner shops. This also includes fresh food retailers (such as butchers, bakers, greengrocers, fishmongers, and delicatessens)

  • Off licenses and licensed shops selling alcohol

  • Pharmacies (including non-dispensing pharmacies) and chemists

  • Newsagents

  • Hardware (such as tools, builders’ hardware, paint and glass) stores, building merchants and building services

  • Petrol stations, car repair shops, bicycle shops and MOT services. Other vehicle repair can also go ahead at these venues.

  • Car parks and motorway service areas

  • Taxi or vehicle hire businesses

  • Banks, building societies, credit unions, short term loan providers, savings clubs, cash points and undertakings which by way of business operate currency exchange offices, transmit money (or any representation of money) by any means or cash cheques which are made payable to customers

  • Post offices

  • Funeral directors

  • Laundrettes and dry cleaners

  • Dental services, opticians, audiology services, chiropody, chiropractors, osteopaths and other medical or health services, including services relating to mental health

  • Veterinary surgeons, animal rescue centres, boarding facilities and pet shops. Animal grooming facilities may also stay open but must only be used for the purposes of the animal’s welfare (and not for aesthetic purposes).

  • Garden centres and agricultural supplies shops. This does not include florists.

  • Storage and distribution facilities, including delivery drop off or collection points, where the facilities are in the premises of a business allowed to remain open. For example, you can return an order to a drop box in a supermarket or drop it off for collection in a newsagents. Deliveries of supplies can also go ahead for premises that are otherwise required to close by law.

Businesses that provide services (rather than goods) - such as accountants, solicitors, and estate agents - are not required to close, unless listed (in Businesses subject to restrictions). These businesses should take steps to ensure they are COVID-19 Secure including, where possible, providing services remotely or virtually.


Guidance on mixed retail

  • A business selling a significant amount of essential retail may also continue to sell goods typically sold at non-essential retail. For example, a supermarket that sells food is not required to close off or cordon off aisles selling homeware.

  • Where a business selling essential retail has another, separate business embedded within it that is required to close, the embedded business must close. For example, an electronics business operating a concession within a supermarket must close, as would a bookshop business inside a garden centre.

  • Where a business has sufficiently distinct parts, and one section provides essential retail and one section provides non-essential retail, the non-essential sections should close to limit interactions between customers and the opportunity for the disease to spread. Sufficiently distinct sections might involve operating in separate buildings, across separate floors, a door between sections, using separate cashiers, or another clear demarcation between sections. For example a food shop may stay open, but a homeware section on a separate floor or separate building should close.

Other venues subject to restrictions


Libraries


Libraries may open their premises for:

  • Delivery and click-and-collect services, for example to borrow books or DVDs, so long as customers do not enter the premises.

  • Providing essential voluntary or public services (for example food banks or other support for the homeless or vulnerable, blood donation sessions or support in an emergency).

  • Providing digital access to public services. This includes allowing someone to complete a job application.

  • The purposes of education or training

  • Support groups

  • Registered childcare

Community facilities


Community facilities such as centres and halls must close except for:

  • Providing essential voluntary or public services (for example food banks or other support for the homeless or vulnerable, blood donation sessions or support in an emergency)

  • The purposes of education or training

  • Support groups

  • Registered childcare or supervised activities for children

Public toilets do not need to close.


Places of worship


Places of worship must close except for:

  • Individual prayer

  • Funerals or commemorative events

  • Broadcasting an act of worship

  • Providing essential voluntary or public services (for example food banks or other support for the homeless or vulnerable, blood donation sessions or support in an emergency)

  • Providing registered childcare

  • Support groups

Crematoriums and burial grounds


Crematoriums or burial grounds must close to members of the public except for:

  • Funerals or commemorative events

  • Allowing a person to pay their respects to a member of their household, a family member or friend


GRANTS:- BUSINESSES CLOSED FROM NOVEMBER 5TH

LOCAL RESTRICTION SUPPORT GRANT (CLOSED) ADDENDUM


Businesses that were open as usual, but were then required to close between 5 November and 2 December 2020 due to the national restrictions imposed by government may be eligible for LRSG (Closed) Addendum.


Eligible businesses may be entitled to a cash grant from their local council for each 28 day period under national restrictions.


When national restrictions are introduced and businesses are required to close, LRSG (Closed) is superseded by LRSG (Closed) Addendum.


Eligibility


Your business may be eligible if it:

  • is based in England

  • occupies property on which it pays business rates (and is the ratepayer)

  • has been required to close because of the national restrictions from 5 November to 2 December 2020

  • has been unable to provide its usual in-person customer service from its premises

For example, this could include non-essential retail, leisure, personal care, sports facilities and hospitality businesses. It could also include businesses that operate primarily as an in-person venue, but which have been forced to close those services and provide a takeaway-only service instead.


Eligible businesses can get one grant for each non-domestic property.



ALL BUSINESSES MUST HAVE A RATEABLE VALUE TO BE ELIGIBLE



GRANT LEVEL AND FREQUENCY


Eligible applicants from November 5 will receive support for every four weeks your business is closed.


Previous applicants who were closed from mid-October, now move to a 28 day payment cycle for the period of national lockdown from November 5 -December 2nd in England.


Rateable value and support per 2 weeks per 4 weeks

£15,000 or under £ 667 £1334

£15,001-£50,999 £1000 £2000

£51,000 or over £1500 £3000

You can find the rateable value of your premises on your latest business rates bill



GRANT APPLICATION PAGES :-



Wyre

Preston City

Fylde

Lancaster

Ribble Valley

Blackburn with Darwen


Find your local authority here


Businesses excluded from the fund


You cannot get funding if:

  • you can continue to operate during the period of restrictions because you do not depend on providing direct in-person services from your premises (for example accountants)

  • you have chosen to close, but have not been required to close as part of national restrictions

  • you have exceeded the permitted state aid limit

You must notify your local council if your situation changes and you no longer meet the eligibility criteria.


If you already get state aid


LRSG (Closed) Addendum counts towards the total de minimis state aid you’re allowed to get over a 3-year period - €200,000.


If you have reached the de minimis threshold, you may still be eligible for funding under the COVID-19 Temporary Framework. The limit for this framework is €800,000.

Your local council will ask you to complete a declaration confirming that:

  • you will not exceed the relevant State aid threshold

  • you were not an ‘undertaking in difficulty’ on 31 December 2019 (this applies to the temporary framework only)

The undertaking in difficulty test does not apply to small and micro undertakings (less than 50 employees and less than €10 million of annual turnover or annual balance sheet), unless any of the following apply:

  • the business is already in insolvency proceedings

  • the business has received rescue aid that has not been repaid

  • the business is subject to a restructuring plan under state aid rules



LRSG (OPEN) :- FOR GRANT PROVSION PRIOR TO NOV. 5


Where local authorities were subject to Local COVID Alert Level High and / or Local COVID Alert Level Very High restrictions, this grant allows local authorities to make discretionary payments to support businesses that were impacted by the restrictions, but not required to close.


Businesses that have not had to close but which have been severely impacted due to local restrictions (Local COVID alert levels: High or Very High) may be eligible for LRSG (Open).


If subsequently closed under national measures in England, these businesses move to the national closure scheme from Nov 5 - December 2


In the event of national restrictions being introduced, LRSG (Open) will cease to apply, as relevant businesses will receive funding from either the:

  • national restrictions grant (LRSG (Closed) Addendum)

  • local council discretionary grant (Additional Restrictions Grant)

BACK DATED GRANTS FROM AUGUST 1


This funding allows each Local Authority to run a discretionary grant scheme to support those businesses previously impacted by the Tier 2 and Tier 3 restrictions, for any period from August 1 - November 4.


The period November 5 - Dec 2 does not apply


Businesses in areas under local restrictions measures are able to apply for a local authority grant, retrospectively backdated to August 1.


In Lancashire this is likely to apply in the main to businesses in Blackburn and Darwen and Preston, who were under local restriction the earliest, or more broadly those hospitality businesses forced to close from 10pm - 5am from September 22nd


Tier 2 local restrictions only kicked in in most of the rest of Lancashire on 14th of October and Tier 3 on October 17th.

Eligible businesses may be entitled to a cash grant from their local council for each 28 day period under local restrictions.


Local councils have the discretion to provide grant funding for businesses under this scheme. They will use their discretion in identifying the right businesses to receive this funding, based on their application process.


Eligibility


Your business may be eligible if it:

  • is based in England

  • is in an area subject to ‘High’ or ‘Very High’ local restrictions since 1 August 2020 and has been severely impacted because of the local restrictions

  • was established before the introduction of Local COVID alert level: High restrictions

  • has not had to close but has been impacted by local restrictions

Local councils have the freedom to determine the precise eligibility criteria for these grants. However, we expect the funding to be targeted at hospitality, hotel, bed & breakfast and leisure businesses.


Businesses excluded from the fund


You cannot get funding if:

  • your business was established after the introduction of local restrictions in your local council area

  • your business is in administration, insolvent or has been struck off the Companies House register

  • you have exceeded the permitted state aid threshold

You must notify your local council if your situation changes and you no longer meet the eligibility criteria. For example, you become insolvent.

LRSG (Open) counts towards the total de minimis state aid you’re allowed to get over a 3 year period - €200,000.


If you have reached the de minimis threshold, you may still be eligible for funding under the COVID-19 Temporary Framework. The limit for this framework is €800,000.


Your local council will ask you to complete a declaration confirming that:

you will not exceed the relevant state aid threshold you were not an ‘undertaking in difficulty’ on 31 December 2019 (this applies to the temporary framework only)


The undertaking in difficulty test does not apply to small and micro undertakings (less than 50 employees and less than €10 million of annual turnover or annual balance sheet), unless any of the following apply:

  • the business is already in insolvency proceedings

  • the business has received rescue aid that has not been repaid

  • the business is subject to a restructuring plan under state aid rules

Businesses that are not required to close but are impacted may continue to receive funding under LRSG (Open) if restrictions are increased to Local COVID alert level: Very High. Closed businesses are eligible for LRSG (Closed).


These backdated grants will be made available at 70% of the value of the national closed grants up to a maximum of £2,100 per four weeks for this period



WHAT YOU GET


Local councils are best-placed to determine local needs for supporting recovery. They will exercise their local knowledge and discretion relevant to their economic need to provide grant funding.


The grant will be based on the rateable value of the property on the date of the start of the local restrictions. We anticipate local councils will provide funding under the following tiers, unless there is a local need to deviate.


Rateable value of premises per 2 weeks per 4 weeks

£15,000 or under £ 467 £ 934

£15,001-£50,999 £ 700 £1400

£51,000 or over £1050 £2100

The number of those business locally, along with the amount of any grants available mean the suggested grants per applicant in the table below may well not be achievable locally.


HOW TO APPLY


Visit your local council’s website to find out how to apply.

Find the website for your local council.

ADDITIONAL RESTRICTIONS GRANT - DISCRETIONARY


The Additional Restrictions Grant (ARG) provides additional funding for local authorities, in Local COVID Alert Level Very High areas, to support businesses that have had their trade affected by the restrictions.


A.R.G.


Nationally 1.1bn has been given to Local Authorities, and will be distributed on the basis of £20 per head of population, via one-off discretionary payments.


Local Authorities can determine how much funding to provide to businesses from the ARG funding provided, and exactly which businesses to target.


The guidance issued to L.A.'s is that in taking decisions on the appropriate level of grant, Local Authorities may want to take into account the level of fixed costs faced by the business in question, the number of employees, whether they are unable to trade online and the consequent scale of coronavirus losses.


This is one-off funding and intended to support businesses more broadly, as a key part of local economies, who would not otherwise be eligible and whether they were rateable businesses or not.


For example

  • closed businesses that do not have a rateable value

  • closed business that have costs that are significantly higher

  • businesses that are severely impacted rather than closed.


Government expects the funding to be targeted at hospitality, hotel, bed & breakfast and leisure businesses.


However, Local Authorities have the freedom to determine the precise eligibility criteria for these grants. This could include – for example – businesses which supply the retail, hospitality, and leisure sectors, or businesses in the events sector.




Local Authorities may also choose to help businesses outside the business rates system, which are effectively forced to close – for example market traders.


REALITY CHECK


The amount available to each local council, and therefore to thousands of potential applicants is relatively small. It can be appreciably under £500,000 per authority, in some cases.


Additionally for any home based businesses previous discretionary funding has been allocated to those with fixed property costs and home based business have been deemed ineligible.


Local authorities must agree and publish their own policy and there may be a substantial delay and a very diluted final outcome for applicants.


LOCAL RESTRICTION SUPPORT GRANT (CLOSED)


LRSG (Closed) provides grants to businesses in the highest band of local restrictions – Local COVID Alert Level 3 (Very High) – which have been required to close during periods of local restrictions.


Funding of up to £3,000 per 28-day period is available.


During the period of national restrictions this grant is superseded by Local Restrictions Support Grant (Closed) Addendum.


FOR BUSINESSES CLOSED UNDER TIER 3 RESTRICTIONS FROM MID-OCTOBER


The LRSG (Closed) application form on local authority websites was initially for those businesses below, that were closed by Tier 3 local restrictions.


Now those businesses forced to close from November 5th will be added to the businesses that can apply.


Businesses that had chosen to close, but not been required to were not eligible for this grant.


BUSINESSES CLOSED BY LAW UNDER TIER 3 RESTRICTIONS


  • Pubs and bars who cannot operate as if they were a restaurant

  • Adult gaming industry

  • Bingo halls

  • Bookmakers and betting shops

  • Casinos

  • Car Boot Sales

  • Clubs (e.g. working men's clubs etc)

  • Soft play areas


For these businesses these switchover rules now apply under guidance issued from central government.

  • If a business is operating as a closed business at the point of national lockdown, they will be eligible for a full grant under the 28-day payment cycle from LRSG (Closed).

  • All bars and pubs required to close due to national restrictions are eligible for a grant under the LRSG (Closed) Addendum.

  • The Local Restrictions Support Grant (Closed) will move from a 14-day payment cycle to an alternative payment cycle. For 5 November – 2 December a 28-day payment cycle will be applied

  • If they chose to operate as a takeaway, click and collect or online with delivery services they will be counted as closed, because their substantive business has to close

MORTGAGE HOLIDAYS EXTENDED


Mortgage payment holidays were due to end on October 31 but have been extended


The FCA has now confirmed updated guidance to firms setting out enhanced support that should be available to mortgage borrowers experiencing payment difficulties as a result of coronavirus.


What support is available?


The FCA reiterates that consumers should keep up with payments on their mortgage if they can afford to do so and should only seek support where such support is absolutely necessary. The FCA has also provided more detail on which groups of consumers will and won’t be able to access payment deferrals:

  • Those who have not yet had a payment deferral will be eligible for payment deferrals of 6 months in total.

  • Those who currently have a payment deferral will be eligible to top up to 6 months in total.

  • Those who have previously had payment deferrals of less than 6 months will be able to top up, as long as total deferrals don’t exceed 6 months. This includes those receiving tailored support and those who are behind on payments.

  • Borrowers who have already had 6 months of payment deferrals will not be eligible for a further payment deferral. Firms will provide tailored support appropriate to their circumstances. This may include the option to defer further payments.


The FCA has also confirmed that no one should have their home repossessed without their agreement until after 31 January 2021.


Consumers will have until 31 March 2021 to apply for an initial or a further payment deferral. After that date, they will be able to extend existing deferrals to 31 July 2021, provided these extensions cover consecutive payments, and subject to the maximum 6 months allowed. Borrowers who have not yet taken a deferral, and who think they need the full 6 months should apply in good time before their February 2021 payment is due.


Payment deferrals under these proposals would not be reported as missed payments on a borrower’s credit file. This does not mean that consumers’ ability to access credit will be unaffected in future, as lenders may take into account a range of information when making lending decisions.


Tailored support may be reported on a borrower’s credit file, and lenders should inform borrowers where this will be the case. Any payment deferrals offered as tailored support could be recorded on a borrower’s credit file.

In October, the FCA issued separate guidance for borrowers with interest only or part-and-part mortgages whose capital repayment plans were affected by the crisis. This means that borrowers whose mortgages matured from 20 March 2020 can delay the repayment of the capital on their mortgage until 31 October 2021.

The FCA has confirmed that as well as accessing payment deferrals before maturity, these borrowers can access payment deferrals after maturity without this affecting their ability to delay the capital repayment.


BOUNCE BACK LOAN




Closing date for applications extended to January 31st


If you already have a Bounce Back Loan but borrowed less than you were entitled to, from 10 November you can top up your existing loan to your maximum amount. You must request the top-up by 31 January 2021.


Pay As You Grow Terms


Term extension now available for 10 years


6 month holiday or interest only period option


Businesses can borrow from £2,000 - £50,000


Capped at 25% of turnover.


Rapid online application and approval


Funds 24 hours after approval


Interest and repayment free for 12 months


Loan terms up to 10 years at a maximum of 2.5%


No personal guarantee


For sole traders or small partnerships, who often risk their personal assets when borrowing, the terms of the Bounce Back Loan Scheme means no recovery action can be taken over a principal private residence or a primary personal vehicle.


Any customer with a CBILS loan, or overdraft of £50,000 or less, will be able to switch that facility to a BBLS loan should they choose to do so until January 31st.





FULL DETAILS: -


Note

The scheme has been extended to January 31st with a new maximum terms of 10 years,


FAQs FOR SMALL BUSINESSES: BOUNCE BACK LOANS

What is the Bounce Back Loan Scheme? Am I eligible? How do I apply? How long is the scheme open? How much can I apply for? How long will it take me to get the funds? What products are available under the Bounce Back Loan Scheme? When do I have to start repayments? What fees and interest will I be required to pay? What term can I borrow this over? How much am I meant to repay? Can I repay early? What checks will I be subject to? What protections do I have under the Bounce Back Loan Scheme? What can I use the loan for? What happens if I find I’m struggling to repay the loan? Do you support all businesses? Can I apply for a CBILS facility as well as a Bounce Back Loan Scheme facility? What is the difference between CBILS facility and the Bounce Back Loan Scheme? What is the difference between Start Up Loans and the Bounce Back Loan Scheme? Is the loan available under the Bounce Back Loan Scheme a personal loan or a business loan? Does this contribute to my State aid allowance? Which businesses meet the “business in difficulty” criteria? What if I want to complain about my loan under the Bounce Back Loan Scheme?


HOW TO APPLY & FIND A LENDER

View and select a BBLS via its accredited lenders


APPROACH A LENDER


You should approach a lender yourself, ideally via its website.

In the first instance, you should approach your own provider. You may also consider approaching other lenders if you are unable to access the finance you require.

You will need to fill in a short application form online, which self-certifies that your business is eligible for a loan under BBLS.


If your business is eligible, it will be subject to appropriate customer fraud, Anti-Money Laundering (AML) and Know Your Customer (KYC) checks. Some state aid restrictions may apply to your application.


Note: There is high demand for finance through BBLS. Phone lines are likely to be busy and branches may not be able to handle enquiries in person.



THE LENDER MAKES A DECISION


The lender has the authority to decide whether to offer you finance.

Under the scheme, lenders are not permitted to:

  • take any form of personal guarantee

  • take recovery action over a borrower’s personal assets (such as their main home or personal vehicle)


IF THE LENDER TURNS YOU DOWN


If one lender turns you down, you can still approach other lenders within the scheme.

BBLS is designed to be fast for lenders to process and quick and easy for businesses to access. To help achieve this, you will only be required to fill out a short application form online.


WHO IS ELIGIBLE?


Your business must be able to selfdeclare to the lender that it:

  • has been impacted by the coronavirus (COVID-19) pandemic

  • was not a business in difficulty at 31 December 2019 (if it was, you must confirm your business complies with additional state aid restrictions under de minimis state aid rules)

  • is engaged in trading or commercial activity in the UK and was established by 1 March 2020

  • is not using the Coronavirus Business Interruption Loan Scheme (CBILS), the Coronavirus Large Business Interruption Loan Scheme (CLBILS) or the Bank of England’s Covid Corporate Financing Facility Scheme (CCFF), unless the Bounce Back Loan will refinance the whole of the CBILS, CLBILS or CCFF facility

  • is not in bankruptcy or liquidation or undergoing debt restructuring at the time it submits its application for finance

  • derives more than 50% of its income from its trading activity (this requirement does not apply to charities or further-education colleges)

  • is not in a restricted sector (see below)


Note: The above is not an exhaustive list – see our Frequently asked questions for more information.


Bounce Back Loans are available to businesses in all sectors, except the following:


  • Credit institutions (falling within the remit of the Bank Recovery and Resolution Directive)

  • Insurance companies

  • Public-sector organisations

  • State-funded primary and secondary schools



CORONAVIRUS BUSINESS INTERRUPTION LOAN SCHEME (CBILS)


LOANS OF £50,001- £5M


Under CBILS, lenders will not take personal guarantees of any form for facilities below £250,000.



DEADLINE EXTENDED TO JANUARY 31ST

The Coronavirus Business Interruption Loan Scheme (CBILS) is available for SMEs through more than 40 accredited lenders across the UK.


Please read our CBILS FAQ for businesses

WHO IS ELIGIBLE

Your business must:

  • Be UK-based in its business activity

  • Have an annual turnover of no more than £45 million

  • Have a borrowing proposal which the lender would consider viable, were it not for the current pandemic

  • Self-certify that it has been adversely impacted by the coronavirus (COVID-19).

View our Quick Eligibility Checklist

HOW TO APPLY

1. FIND A LENDER

View and select a CBILS accredited lender

2. APPROACH A LENDER

You should approach a lender yourself, ideally via the lender’s website.

Notes: There is high demand for CBILS facilities. Phone lines are likely to be busy and branches may not be able to handle enquiries in person.

WHAT LENDERS WILL NEED FROM YOU

When you apply for a business loan, most lenders will ask you for the following:

Note: For many customers approaching their existing lenders for a smaller facility, the process may be automated and therefore may not require the same level of documentation

DETAILS OF THE LOAN

  • The amount you would like to borrow

  • What the money is for — the lender will check that it’s a suitable business purpose and the right type of finance for your needs

  • The period over which you will make the repayments — the lender will assess whether the loan is affordable for you

SUPPORTING DOCUMENTS

You will need to provide certain evidence to show that you can afford to repay the loan. This is likely to include:

  • Management accounts

  • Cash flow forecast

  • Business plan

  • Historic accounts

  • Details of assets

The above requirements will vary from lender to lender.

If you do not have everything listed here, a CBILS loan could still be an option to provide finance to support your business.



GUIDANCE FOR THE SELF-EMPLOYED



THE SELF EMPLOYED INCOME SUPPORT SCHEME


If you're self-employed or a member of a partnership and have been impacted by coronavirus (COVID-19) find out if you can use this scheme to claim a grant.


Who can claim

How to claim

How we work out the amount of the third grant

Further support

Other help you can get


The scheme has been extended. If you were not eligible for the first and second grant based on the information in your Self-Assessment tax returns, you will not be eligible for the third.


HMRC expects you to make an honest assessment about whether you reasonably believe your business will have a significant reduction in profits.


To make a claim for the third grant your business must have had a new or continuing impact from coronavirus between 1 November 2020 and 29 January 2021.


The third taxable grant is worth 80% of your average monthly trading profits, paid out in a single instalment covering 3 months’ worth of profits, and capped at £7,500 in total.


Applications for the third grant will open from 30 November 2020. Make your claim from the date we give you either by email, letter or within the service. If you’re eligible, you must make your claim for the third grant on or before 29 January 2021.


The grant does not need to be repaid if you’re eligible but will be subject to Income Tax and self-employed National Insurance and must be reported on your 2020 to 2021 Self-Assessment tax return.


You must keep evidence to support your claim.


Grants under the Self-Employment Income Support Scheme are not counted as ‘access to public funds’, and you can claim the grant on all categories of work visa.


You can follow these steps to help you understand what you can do now.


  1. Find out who can claim.

  2. Check that your business has been impacted by coronavirus.

  3. Find out how HMRC works out your grant.

  4. Make your claim when the online service is available.


WHO CAN CLAIM?


To be eligible for the third grant you must be a self-employed individual or a member of a partnership. You cannot claim the grant if you trade through a limited company or a trust.

If you claim Maternity Allowance this will not affect your eligibility for the grant.



a) You must have traded in both tax years:

· 2018 to 2019 and submitted your Self Assessment tax return on or before 23 April 2020 for that year

· 2019 to 2020



b) You must either:

· be currently trading but are impacted by reduced demand due to coronavirus

· have been trading but are temporarily unable to do so due to coronavirus


c) You must also declare that:


· you intend to continue to trade

· you reasonably believe there will be a significant reduction in your trading profits


Reasonable belief


In order to claim, you must reasonably believe that you will suffer a significant reduction in trading profits due to reduced business activity, capacity or demand or inability to trade due to coronavirus during the period 1 November to 29 January 2021. You must keep evidence that shows how your business has been impacted by coronavirus resulting in less business activity than otherwise expected.


Significant reduction


Before you make a claim, you must decide if the impact on your business will cause a significant reduction in your trading profits for the tax year you report them in.

HMRC cannot make this decision for you because your individual and wider business circumstances will need to be considered when deciding whether the reduction is significant.

You should wait until you have a reasonable belief that your trading profits are going to be significantly reduced, before you make your claim.



Here are some examples that can help you decide.



HOW HMRC WORKS OUT ELIGIBILITY


To work out your eligibility we will first look at your 2018 to 2019 Self Assessment tax return. Your trading profits must be no more than £50,000 and at least equal to your non-trading income.

If you’re not eligible based on the 2018 to 2019 Self Assessment tax return, we will then look at the tax years 2016 to 2017, 2017 to 2018, and 2018 to 2019.


How different circumstances affect the scheme


Some circumstances can affect your eligibility such as if:

o If your tax return is late, amended or under enquiry

o If you’re a member of a partnership

o If having a new child affected the trading profits you reported for the tax year 2018 to 2019

o If you have loans covered by the loan charge and have not agreed on a settlement with HMRC before 20 December 2019

o If you claim averaging relief

o If you’re a military reservist

o If you’re non-resident or chose the remittance basis

o State aid


Find out more information on how your circumstances affect your eligibility.



HOW TO CLAIM


The online service for the third grant will be available from 30 November 2020.

You can then make your claim here on or before 29 January 2021.

You should contact HMRC if you receive any suspicious texts, calls or emails claiming to be from HMRC as this may be a scam.


How we work out the amount of the third grant

This is an example of how we will work out how much grant you’ll get if your average trading profits were £42,000 over the last 3 tax years.

If you’re eligible, you’ll receive a grant worth of 80% paid out in a single instalment covering 3 months’ worth of profits and capped at £7,500 in total.


Example

Average trading profit £42,000

Divide by 12 £ 3,500

Multiply by £10,500

Work out 80% £ 8,400

You will only receive £7,500 due to the cap



FURTHER SUPPORT IN FEBRUARY

There will be a fourth grant covering February 2021 to April 2021. We will set out further details, including the level of the fourth grant in due course.



OTHER SELF-EMPLOYED HELP


Get other financial support


You may be able to claim Universal Credit, but even if the claim is not approved it will affect any tax credits you claim and may affect other benefits. So you should:

· check how tax credits and other benefits affect each other

· find out what to do if you’re already getting benefits


If you make a claim for Universal Credit the grant may affect the amount you get, but will not affect Universal Credit claims for earlier periods.


The government is also providing the following help for the self-employed:

· grants for businesses that pay little or no business rates

· Business Interruption Loan Scheme

· Bounce Back Loan

· Test and Trace support payments


If you have other employment as a director or employee paid through PAYE your employer may be able to get support using the Coronavirus Job Retention Scheme.



The online service has closed for the first and second grant.

Find out about the first and second grant in a previous version of this guidance on The National Archives.

JOB RETENTION SCHEME EXTENDED











Contents

  1. Employers who can claim under the CJRS extension

  2. Employees furloughed under the CJRS extension

  3. Other conditions of claiming CJRS

  4. What employers can claim - calculations

  5. How employers can claim under the CJRS extension

  6. Interaction with other Coronavirus Job Schemes


  • This extended Job Retention Scheme will operate as the previous Scheme did, with businesses being paid upfront to cover wages costs. There will be a short period needed to change the legal terms of the scheme and update the system and businesses will be paid in arrears for that period


  • The CJRS is being extended until Mach 31 2021. The level of the grant will mirror levels available under the CJRS in August, so the government will pay 80% of wages up to a cap of £2,500 and employers will pay employer NICs and pension contributions only for the hours the employee does not work.


  • As under the current CJRS, flexible furloughing will be allowed in addition to full-time furloughing.


  • Further details, including how to claim this extended support through an updated claims service, will be provided shortly.

The Job Support Scheme, which was scheduled to come in on Sunday 1st November, has been postponed until the furlough scheme ends. The Job Support Scheme will be introduced following the end of the CJRS.



WHO IS ELIGIBLE?


Employers

  • All employers with a UK bank account and UK PAYE schemes can claim the grant. Neither the employer nor the employee needs to have previously used the CJRS.

  • The government expects that publicly funded organisations will not use the scheme, as has already been the case for CJRS, but partially publicly funded organisations may be eligible where their private revenues have been disrupted.

  • All other eligibility requirements apply to these employers.


Employees

  • To be eligible to be claimed for under this extension, employees must be on an employer’s PAYE payroll by 23:59 30th October 2020.

  • This means a Real Time Information (RTI) submission notifying payment for that employee to HMRC must have been made on or before 30th October 2020.


*As under the current CJRS rules:

  • Employees can be on any type of contract. Employers will be able to agree any working arrangements with employees

  • Employers can claim the grant for the hours their employees are not working, calculated by reference to their usual hours worked in a claim period. Such calculations will broadly follow the same methodology as currently under the CJRS.

  • When claiming the CJRS grant for furloughed hours, employers will need to report and claim for a minimum period of 7 consecutive calendar days.

  • Employers will need to report hours worked and the usual hours an employee would be expected to work in a claim period.

  • For worked hours, employees will be paid by their employer subject to their employment contract and employers will be responsible for paying the tax and NICs due on those amounts.

80% WAGES AND MINIMAL EMPLOYER COSTS



  • For hours not worked by the employee, the government will pay 80% of wages up to a cap of £2,500. The grant must be paid to the employee in full.

  • Employers will pay employer NICs and pension contributions for hours worked and should continue to pay the employee for hours worked in the normal way.

  • As with the current CJRS, employers are still able to choose to top up employee wages above the scheme grant at their own expense if they wish.

  • Claims can first be made in respect of employee wage costs during November from 8am on November 11, but there will be no gap in eligibility for support between the previously announced end-date of CJRS and this extension.


CHECK YOUR EMPLOYER CAN USE JRS


Find out if you’re eligible, and how much your employer can claim if they put you on temporary leave ('furlough') because of coronavirus (COVID-19).

  1. Check if you’re eligible

  2. How much you’ll get

  3. While you’re on furlough

  4. Report fraud to HMRC

  5. If you do not want to go on furlough

  6. Guidance for specific customers

  7. Contacting HMRC


CHECK IF EMPLOYEES CAN BE FURLOUGHED


Find out which employees you can put on furlough and claim for through the Coronavirus Job Retention Scheme.

  1. Check how different employment conditions affect eligibility

  2. If your employee has more than one job or other duties

  3. If you’ve made your employees redundant

  4. If your employee’s health has been affected by coronavirus (COVID-19) or any other conditions

  5. If your employee is on or has recently returned from leave

  6. If you’re claiming for an individual that’s not an employee

  7. After you’ve checked which employees you can claim for



CLAIM WAGES THROUGH THE JRS


Claim for some of your employee’s wages if you have put them on furlough or flexible furlough because of coronavirus (COVID-19).

  1. What you’ll need

  2. How to claim

  3. After you’ve claimed

  4. If you have not claimed enough

  5. Contacting HMRC


CALCULATE HOW MUCH TO CLAIM

Calculate how much you have to pay your furloughed employees for hours on furlough, how much you can claim for employer NICs and pension contributions and how much you can claim back.

  1. Record keeping requirements

  2. Use the calculator

  3. Work out the maximum wage amount

  4. Work out 80% of your employee’s usual wage

  5. Work out how much you can claim for employer National Insurance contributions

  6. Work out how much you can claim for employer’s pension contributions

  7. How to claim

  8. Contacting HMRC


STEPS TO TAKE BEFORE CALCULATING YOUR CLAIM


Find out what steps you need to take before you calculate how much you can claim for furloughed and flexibly furloughed employees.

  1. Deciding the length of your claim period

  2. What to include when calculating wages

  3. Work out your employee’s usual hours and furloughed hours

  4. What to do next

CHECK IF YOU CAN CLAIM YOUR EMPLOYEES WAGES


Find out if you’re eligible and how much you can claim to cover wages for employees on temporary leave ('furlough') due to coronavirus (COVID-19).

  1. Who can claim

  2. Employees you can claim for

  3. Agreeing to furlough employees

  4. When your employees are on furlough

  5. Before you claim

  6. Contacting HMRC


JOB RETENTION SCHEME RE-PAYMENTS



The original scheme ended on October 31 2020. If you feel that you may have over claimed for employees wages under the Job Retention Scheme you should contact HMRC to arrange re-payment.


Pay Coronavirus Job Retention Scheme grants back


WORKING SAFELY DURING CORONAVIRUS


COVID-19 Secure guidance for all sectors, available here

  1. Close contact services

  2. Construction and other outdoor work

  3. Factories, plants and warehouses

  4. Heritage locations

  5. Hotels and other guest accommodation

  6. Labs and research facilities

  7. Offices and contact centres

  8. Other people's homes

  9. Performing arts

  10. Providers of grassroots sport and gym/leisure facilities

  11. Restaurants, pubs, bars and takeaway service

  12. Shops and branches

  13. Vehicle

  14. The visitor economy


TRACK AND TRACE APP & POSTER INSTRUCTIONS


It is now a legal requirement in the following venues to keep customer records for 21 days and failure to do so will be punishable with fines.


Establishments in the following sectors, whether indoor or outdoor venues or mobile settings, must request contact details from staff, customers and visitors, and display the official NHS QR code poster:

  • hospitality, including pubs, bars, restaurants and cafés

  • tourism and leisure, including hotels, museums, cinemas and amusement arcades

  • close contact services, including hairdressers, barbershops and tailors

  • community centres, libraries and village halls

A full list of organisations within scope in these sectors can be found in annex A.


Android App


Apple App


Set up your poster to display on your premises for visitors and customers to check in


Coronavirus track and trace: 7 steps to complying with data protection law

BUSINESSES WHO NEED BREATHING SPACE


The Corporate Insolvency and Governance Bill received royal assent on 25 June and is now an Act. It was due to expire on 30 September 2020 but has been extended.


On 10th October 2020 measures to suspend compulsory strike off action were lifted.



The temporary measures include:

  • Companies and other qualifying bodies with obligations to hold AGMs will continue to have the flexibility to hold these meetings virtually until 30 December 2020. This means that shareholders can continue to examine company papers and vote on important issues remotely

  • Statutory demands and winding-up petitions will continue to be restricted until 31 December 2020 to protect companies from aggressive creditor enforcement action as a result of coronavirus related debts

  • Termination clauses are still prohibited, stopping suppliers from ceasing their supply or asking for additional payments while a company is going through a rescue process. However, small suppliers will remain exempted from the obligation to supply until 30 March 2021 so that they can to protect their business if necessary

  • The modifications to the new moratorium procedure, which relax the entry requirements to it, will also be extended until 30 March 2021. A company may enter into a moratorium if they have been subject to an insolvency procedure in the previous 12 months. Measures will also ease access for companies subject to a winding up petition. The temporary moratorium rules will also be extended to 30 March 2021

The Bill consists of 6 insolvency measures


The insolvency measures will provide vital support to businesses to help them through this period of instability.

  • introducing a new moratorium to give companies breathing space from their creditors while they seek a rescue

  • prohibit termination clauses that engage on insolvency, preventing suppliers from ceasing their supply or asking for additional payments while a company is going through a rescue process

  • introducing a new restructuring plan that will bind creditors to it

  • enabling the insolvency regime to flex to meet the demands of the emergency

  • temporarily removing the threat of personal liability for wrongful trading from directors who try to keep their companies afloat through the emergency

  • temporarily prohibiting creditors from filing statutory demands and winding up petitions for coronavirus related debts

And two corporate governance measures.

  • temporarily easing burdens on businesses by enabling them to hold closed Annual General Meetings (AGMs), conduct business and communicate with members electronically, and by extending filing deadlines

  • allowing for the temporary measures to be retrospective so as to be as effective as possible

How to apply for breathing space to consider a rescue plan for your company, under measures to support companies and other types of business in financial difficulty.


How the measures introduced by the Corporate Insolvency and Governance Act will affect your filings at Companies House.



RENTING - PRIVATE AND SOCIAL


From 29 August 2020, with the exception of the most serious cases, landlords are not able to start possession proceedings unless they have given their tenants 6 months’ notice.



These serious cases include those in relation to anti-social behaviour (including rioting), domestic abuse, false statement and where a tenant has accrued rent arrears to the value of over 6 months’ rent.


The stay on possession proceedings expired on 20 September 2020 and landlords will now be able to progress their possession claim through the courts. Courts will carefully prioritise the most egregious cases, such as those involving anti-social behaviour and other crimes.


To protect against coronavirus (COVID-19) transmission, bailiffs have been asked not to enforce evictions during the national restrictions in England (from 5 November) except in the most serious circumstances.


These serious circumstances include cases of illegal occupation, anti-social behaviour, fraud, eviction of a perpetrator of domestic abuse in social housing and where a property is unoccupied following the death of a tenant. We also intend to introduce an exemption for extreme pre-Covid rent arrears and will provide more detail of this in due course.


Together with pause on enforcement of evictions starting in December that has been agreed with bailiffs, this means that evictions in England will not be enforced until the 11 January at the earliest, except in the most serious circumstances. The situation will be kept under review.


We have published new guidance for landlords and tenants on the possession action process through the courts.



COMMERCIAL TENANCIES


Commercial tenants are protected from the risk of eviction until the end of 2020 helping businesses to protect jobs.


Businesses will be protected from the threat of eviction until the end of year following an extension to the commercial eviction ban announced on 16 September 2020


The government is clear that where businesses can pay their rent, they should do so, as this support is aimed to those businesses struggling the most during the pandemic.


This move will help those businesses most in need of additional support to remain in their premises without the threat of eviction for the rest of this year, giving them the chance to focus on rebuilding their business over the autumn and Christmas period.


The government will also extend the restriction on landlords using Commercial Rents Arrears Recovery to enforce unpaid rent on commercial leases, until the end of the year.


The guidance is clear both landlords and tenants should continue to work together to agree rent payment options if businesses are struggling. In June, the government published a Code of Practice to support these discussions.


The Code of Practice was produced alongside leading businesses and trade associations to help guide and encourage all parties to work together to protect viable businesses and ensure a swift recovery.


Further information


Contact form


General enquiries: If you are a member of the public 030 3444 0000


RATES HOLIDAY FOR RETAIL, HOSPITALITY & LEISURE


Clients in the retail, hospitality and leisure industries that pay business rates will not have to pay these rates in the 2020/21 tax year. Estate agents, lettings agencies and bingo halls have now been added to this category.

STATUTORY SICK PAY


The Coronavirus Statutory Sick Pay Rebate Scheme is now live.


Claim back Statutory Sick Pay paid to your employees due to coronavirus


You can now claim for employees who are self-isolating because they’ve been notified by the NHS or public health bodies that they’ve come into contact with someone with coronavirus




The scheme will allow small and medium-sized employers, with fewer than 250 employees, to apply to HMRC to recover the costs of paying coronavirus-related SSP.


Contents

  1. Who can use the scheme

  2. Get ready to claim

  3. Records you must keep

  4. Other help you can get


To use the online service you will need the Government Gateway user ID you got when you registered for PAYE Online.


If you did not register online you will need to enrol for the PAYE Online service.

Find your lost Government Gateway user ID if you do not have it.


If you use an agent who is authorised to do PAYE online for you, they will be able to claim on your behalf.


The Coronavirus Statutory Sick Pay Rebate Scheme will repay employers the SSP paid to current or former employees.


What you can claim


The repayment will cover up to 2 weeks SSP starting from the first qualifying day of sickness, if an employee is unable to work because they:

  • have coronavirus symptoms

  • are self-isolating because someone they live with has symptoms

  • are self-isolating because they’ve been notified by the NHS or public health bodies that they’ve come into contact with someone with coronavirus

  • are shielding and have a letter from the NHS or a GP telling them to stay at home for at least 12 weeks

  • have been notified by the NHS to self-isolate before surgery for up to 14 days

You can make more than one claim per employee, but you cannot claim for more than 2 weeks in total.


You can claim from the first qualifying day your employee is off work if the period of sickness started on or after:

  • 13 March 2020 – if your employee had coronavirus or the symptoms or is self-isolating because someone they live with has symptoms

  • 16 April 2020 – if your employee was shielding because of coronavirus

  • 28 May 2020 – if your employee has been notified by the NHS or public health bodies that they’ve come into contact with someone with coronavirus

  • 26 August 2020 – if your employee has been notified by the NHS to self-isolate before surgery

Most people are asked to self-isolate for 3 days before surgery. In this case, the day of surgery will be the 4th day of their period of incapacity for work. You cannot claim repayment of SSP for the day of surgery or any other days when the absence is not due to coronavirus.


A ‘qualifying day’ is a day an employee usually works on. The weekly rate was £94.25 before 6 April 2020 and is now £95.85. If you’re an employer who pays more than the weekly rate of SSP you can only claim up to the weekly rate paid.


If an employee has returned to the UK


From 8 June 2020, some people entering or returning to the UK will be required to quarantine for 14 days. If an employee is unable to work during this period, they will not qualify for SSP unless they also meet one of the above criteria.


The weekly rate was £94.25 before 6 April 2020 and is now £95.85. If you’re an employer who pays more than the weekly rate of SSP you can only claim up to the weekly rate paid.



Use the SSP calculator to work out the actual amount.

UP TO 10K FINE FOR FIRMS WHO STOP SELF-ISOLATION


Business owners who threaten self-isolating staff with redundancy if they do not come to work can be fined up to £10,000 from 28 September.



People will be required by law to self-isolate from 28 September, supported by payment of £500, for those on lower incomes who cannot work from home and have lost income as a result.


There will be fines for those breaching self-isolation rules will start at £1,000 – bringing this in line with the penalty for breaking quarantine after international travel - but could increase to up to £10,000 for repeat offences and for the most egregious breaches, including for those preventing others from self-isolating.


Steps will be taken to make sure that people are complying with the rules, these include:

  • NHS Test and Trace call handlers making regular contact with those self-isolating, with the ability to escalate any suspicion of non-compliance to Local Authorities and local police;

  • Using police resources to check compliance in highest incidence areas and in high-risk groups, based on local intelligence;

  • Investigating and prosecuting high-profile and egregious cases of non-compliance; and

  • Acting on instances where third parties have identified others who have tested positive, but are not self-isolating.



£500 SELF ISOLATION PAYMENT


If you’re asked to self-isolate by NHS Test and Trace and you’re on a low income, unable to work from home and will lose income as a result, you may be entitled to a payment of £500 from your local authority under the Test and Trace Support Payment scheme.

The scheme will run until 31 January 2021.


Eligibility


If you have been told to self-isolate on or after 28 September 2020, you’re under a legal obligation to do so, and could be eligible for a £500 Test and Trace Support Payment if you live in England and meet all the following criteria:

  • you have been told to stay at home and self-isolate by NHS Test and Trace, either because you have tested positive for coronavirus or have recently been in close contact with someone who has tested positive

  • you’re employed or self-employed

  • you’re unable to work from home and will lose income as a result of self-isolating

  • you’re currently receiving at least one of the following:

  • Universal Credit

  • Working Tax Credit

  • income-based Employment and Support Allowance

  • income-based Jobseeker’s Allowance

  • Income Support

  • Housing Benefit

  • Pension Credit


If you do not fulfil the above criteria for the Test and Trace Support Payment, you could be eligible for a £500 discretionary payment if you live in England and meet the following criteria:

  • you have been told to stay at home and self-isolate by NHS Test and Trace, either because you have tested positive for coronavirus or have recently been in close contact with someone who has tested positive

  • you are employed or self-employed

  • you are unable to work from home and will lose income as a result of self-isolating

  • you are not currently receiving Universal Credit, Working Tax Credit, income-based Employment and Support Allowance, income-based Jobseeker’s Allowance, Income Support, Housing Benefit and/or Pension Credit

  • you are on a low income and will face financial hardship as a result of not being able to work while you are self-isolating

If you’re eligible for either the Test and Trace Support Payment or discretionary payment, you will receive the £500 payment on top of any benefits and Statutory Sick Pay that you currently receive.



PAYING TAX: TIME TO PAY SERVICE :


If you’re struggling to pay your tax bill on time, or you’re experiencing financial difficulties you can contact HMRC’s Time to Pay service




The Winter Economy plan on Sept. 24th included:-


V.A.T. :-


RETAIL & HOSPITALITY VAT CUT EXTENSION


Extension on the temporary 15% VAT cut for the tourism and hospitality sectors to March 31 next yea


VAT DEFERRAL AND REPAYMENTS


Pay VAT deferred due to coronavirus (COVID-19)



Find out how to pay VAT payments deferred between 20 March and 30 June 2020. You can pay now or get ready to opt in to the VAT deferral new payment scheme.


  1. Pay your deferred VAT

  2. If you want to opt in to the new payment scheme

  3. Get ready to opt in to the new payment scheme

If you are not able to pay your deferred VAT If you deferred VAT between 20 March and 30 June 2020 and still have payments to make, you can : -

  • pay the deferred VAT in full on or before 31 March 2021

  • opt in to the VAT deferral new payment scheme when it launches in 2021

  • contact HMRC if you need more help to pay



Pay your deferred VAT

You can pay your deferred VAT in full by 31 March 2021. You do not need to contact HMRC.

If you want to opt in to the new payment scheme

You cannot opt in yet. The online opt in process will be available in early 2021.

You must opt in yourself, your agent cannot do this for you. Instead of paying the full amount by the end of March 2021, you can make up to 11 smaller monthly instalments, interest free. All instalments must be paid by the end of March 2022.

The scheme will allow you to : -

  • pay your deferred VAT in instalments without adding interest

  • select the number of instalments from 2 to 11 equal monthly payments

To use this scheme you must :-

  • still have deferred VAT to pay

  • be up to date with your VAT returns

  • be able to pay the deferred VAT by Direct Debit

If you opt in to the scheme, you can still have a time to pay arrangement for other HMRC debts and outstanding tax.

Get ready to opt in to the new payment scheme Before opting in you must :-

  • create your own Government Gateway account if you don’t already have one

  • submit any outstanding VAT returns from the last 4 years. You will not be able to join the scheme if you have not done so

  • correct errors on your VAT returns as soon as possible. Corrections received after 31 December 2020 may not show in your deferred VAT balance

  • make sure you know how much you owe, including the amount you originally deferred and how much you may have already paid

You should also :-

  • pay what you can as soon as possible to allow us to show the correct deferred VAT balance

  • consider the number of equal instalments you’ll need, from 2 to 11 months

If you are not able to pay your deferred VAT

If you are still unable to pay and need more time, find out what to do if you cannot pay your tax bill on time.  For advice and information on other support available use the get help and support for your business guide.


What you need to do

If you have cancelled your Direct Debit to HMRC to take advantage of the deferral, you will need to set up a new Direct Debit arrangement in time for the first payment after 30 June. Payments due after 30 June must be paid in full as normal and you must continue to file your VAT return on time.

You can pay or make payments towards your deferred VAT now or at any time up to 31 March 2021.

VAT repayments and returns


HMRC will continue to process VAT reclaims and refunds as normal and most repayments are paid within 5 working days.


Repayments will not be offset against any deferred VAT, but they will be offset against existing debts.


You can apply online to move to monthly returns to improve your cashflow if you’re in a repayment position.


How deferring VAT affects payments on account


If you defer a payment on account between 20 March 2020 and 30 June 2020 but the balancing payment is outside of these dates, the amount you must pay is the balancing payment less any deferred payments. Deferring payments will not create a repayment.

You will still need to submit your VAT returns to HMRC on time.



Payments made by Direct Debit

If you normally pay by Direct Debit you should cancel your Direct Debit through your bank as soon as possible so that HMRC will not automatically collect any VAT due. You can cancel online if you’re registered for online banking.


After the VAT deferral ends

VAT payments that are due after the end of the deferral period will need to be paid as normal.


How to get help

Time to pay arrangements are available to all businesses and individuals who are in temporary financial distress as a result of coronavirus. Time to pay arrangements that started before 20 March 2020 should still be paid.


INCOME TAX


Enhanced Time to Pay for Self-Assessment taxpayers - September 24 2020 announcement


The government will give the self-employed and other taxpayers more time to pay taxes due in January 2021, building on the Self-Assessment deferral provided in July 2020.


Taxpayers with up to £30,000 of Self-Assessment liabilities due will be able to use HMRC’s self-service Time to Pay facility to secure a plan to pay over an additional 12 months.


This means that Self-Assessment liabilities due in July 2020 will not need to be paid in full until January 2022.


Any Self-Assessment taxpayer not able to pay their tax bill on time, including those who cannot use the online service, can continue to use HMRC’s Time to Pay Self-Assessment helpline to agree a payment plan.


Self Assessment customers can now apply online to spread the cost of their tax bill into monthly payments without the need to call HMRC. The online self-serve 'Time to Pay' service, has been increased to £30,000 for Self Assessment customers, to help ease any potential financial burden they may be experiencing due to the coronavirus pandemic.


Once you've completed your tax return for the 2019-20 tax year, you can use the online self-serve 'Time to Pay' service through GOV.UK to set up a direct debit and pay any tax that is owed in monthly instalments, up to a 12-month period.


If you wish to set up your own self-serve 'Time to Pay', you must meet the following requirements:

  • no outstanding tax returns

  • no other tax debts

  • no other HMRC payments set up

  • your Self Assessment tax bill is between £32 and £30,000

  • it is no more than 60 days since the tax was due for payment.

If you do not meet these requirements, you might still qualify for Time to Pay, but you will need to call us to set this up.


If you set up a 'Time to Pay' arrangement, you will have to pay interest on the tax paid late. Interest will be applied to any outstanding balance from 1 February 2021.



If you’re self-employed, Income Tax payments due in July 2020 under the Self-Assessment system will be deferred to 31 January 2021.


You have the option to defer your second payment on account if you’re:

  • registered in the UK for Self Assessment and

  • finding it difficult to make your second payment on account by 31 July 2020 due to the impact of coronavirus

You can still make the payment by 31 July 2020 as normal if you’re able to do so.


Eligibility

If you are self-employed you are eligible.This is an automatic offer with no applications required. No penalties or interest for late payment will be charged in the deferral period.


HMRC have also scaled up their Time to Pay offer to all firms and individuals who are in temporary financial distress as a result of Covid-19 and have outstanding tax liabilities.

  1. If you choose to defer

  2. After the deferral ends

  3. How to get help

The June 2020 Self Assessment statements showed 31 January 2021 as the due date for paying the July 2020 Payment on Account.


This is because HMRC updated their IT systems to prevent customers incurring late payment interest on any July 2020 Payment on Account paid between 1st August 2020 and 31 January 2021.


The deferment has not been applied for all customers by HMRC and it remains optional.

HMRC will not charge interest or penalties on any amount of the deferred payment on account, provided it’s paid on or before 31 January 2021.

You will still need to submit your Self Assessment tax return to HMRC on time


P.A.Y.E. - NATIONAL INSURANCE - CORPORATION TAX


All businesses and self-employed people in financial distress, and with outstanding tax liabilities, may be eligible to receive support with their tax affairs through HMRC’s Time To Pay service.These arrangements are agreed on a case-by-case basis and are tailored to individual circumstances and liabilities.


Eligibility

You are eligible if your business: pays tax to the UK government or has outstanding tax liabilities


How to access the scheme

If you have missed a tax payment or you might miss your next payment due to COVID-19, please call H.M.R.C.’s dedicated helpline: 0800 024 1222 (Mon- Fri 8:00a.m- 4:00p.m.)

If you’re worried about a future payment, please call us nearer the time.


HOLIDAY ENTITLEMENT AND PAY DURING COVID19



Contents

  1. Holiday entitlement

  2. Taking holiday

  3. Holiday pay

  4. Carrying annual leave into future leave years

  5. Furloughed agency workers

  6. More information


This guidance outlines how holiday entitlement and pay operate during the coronavirus pandemic. It is designed to help employers understand their legal obligations, in terms of workers who:


This guidance should not be treated as legal advice. Employers and workers should always check individual contracts and if necessary seek independent legal advice.


OPTION TO TAX LAND AND BUILDINGS


Check above for the temporary changes to the time limit and rules for notifying an option to tax land and buildings.

CORONAVIRUS AND CLAIMING BENEFITS


Redundancy :- finding work and benefits

Universal credit eligibility checker

New Style Employment and Support Allowance: detailed guide



TAX CREDITS,CHILD BENEFIT & GUARDIAN'S ALLOWANCE


Reduced income? Check if you could get child benefit


The Government has confirmed that people who are unable to work their normal hours because of coronavirus (COVID-19) will still receive their usual tax credits payments.


Those working reduced hours due to coronavirus or those being furloughed by their employer will not have their tax credits payments affected if they are still employed or self-employed.


Further information can be found here.


The Government is uprating Child Benefit, other tax credits rates and thresholds, and Guardian’s Allowance by 1.7% with effect from 6 April 2020. Child Benefit rises to £21.05 per week (from £20.70 per week) for the eldest/only child, and to £13.95 (from £13.70) for other children.


The government has announced that Working Tax Credits (WTC) payments will be increased from 6 April 2020, WTC payments will be increased by £1,045 to £3,040 per year from 6 April 2020 until 5 April 2021.


NEW RATES AND CALCULATORS


The amount a claimant or household will benefit from will depend on their circumstances, including their level of household income. But the increase could mean up to an extra £20 each week.


Due to COVID-19, there are new temporary guidelines in place if your circumstances change as a direct result of COVID-19.


· If your working hours have been temporarily impacted due to these exceptional circumstances and are expected to last 8 weeks or more, you do not have to contact the Tax Credit Office and your payments will continue as normal.


· Further guidance will be provided by the Tax Credit Office after 8 weeks.


· However, it is important to know that if you have any change in circumstances that have not been a direct impact of COVID-19 then you must as normal contact the Tax Credit Office and notify them within the 30 days of the change.


Help Line 0345 300 3900


The normal guidance when receiving W.T.C. is that you must notify the Tax Credit Office within 30 days if you have a change in circumstance such as:


Losing a job

Having a child

Start working less than 16 hours a week


INSURANCE AND COVID 19


BUSINESS INTERRUPTION INSURANCE




There is continuing and widespread concern about the lack of a positive response of some of those BI insurance policies, and the basis on which some insurers are making decisions in relation to claims.


FCA TEST CASE LATEST


After the outcome of the test case taken by the Financial Conduct Authority the Interim CEO, Christopher Woolard has written the following letter to insurance companies in relation to those looking to pursue Business Interruption Insurance claims


Summary

"The High Court judgment on the test case has brought greater clarity and certainty for all parties. It is critical that this results in insurers paying valid and successful claims in full at the earliest possible date to support business and consumers during the current situation. Where we see that insurers are not meeting the expectations set out here, we will use the full range of our regulatory tools and powers to ensure they do so. We will also continue to co-ordinate closely with the Financial Ombudsman Service."


Treatment of government grant support in business interruption insurance settlements



TRADE CREDIT INSURANCE BACKDATED TO APRIL 1 2020


Trade Credit Insurance, which provides essential cover to hundreds of thousands of business-to-business transactions, will receive up to £10 billion of government guarantees.

  • measures will support thousands of businesses by protecting against customer defaults or payment delays

  • scheme is available on a temporary basis for nine months, backdated to 1 April 2020, and available insurers operating in the UK market

  • to protect businesses that the private credit market cannot insure,export credit insurance is also available from UK Export Finance to cover UK exports to 180 countries.

The guarantees will support supply chains and help businesses during the coronavirus pandemic to trade with confidence, safe in the knowledge that they will be protected if a customer defaults or delays on payment.

OTHER GOV.UK LINKS


Gov.uk Content


Paying your employees

Paying sick pay

Paying tax

Business rates relief

Business support grant funds

Support for the self-employed

Support for small and medium-sized businesses

Support for businesses during local lockdowns

(COVID-19): information for farmers, landowners and rural businesses

Support for large businesses

Redundancy :- finding work and benefits

Universal credit eligibility checker



We're here to help you through this together, so the T+G support blog is updated every day.


For further guidance call 01995 600 600, or email our support team at covid19@tagac.co.uk

01995 600600

Abacus House, Rope Walk, Garstang, Preston, PR3 1NS, UK

  • Facebook
  • Twitter
  • LinkedIn

©2019 by Towers + Gornall Ltd. Proudly created with Wix.com