Coronavirus guidance

Updated on 31 January 2022

The coronavirus pandemic continues to have an impact on the UK. This page provides links to the financial support that is still available and brings together all of our coronavirus related guidance. If you have received any coronavirus support payments since March 2020, read our coronavirus payments guidance to understand whether the payments affect your tax and/or national insurance and whether you need to do anything to declare the payments to HMRC.

The GOV.UK website has the latest information about the Government’s response to coronavirus including the most up to date guidance about symptoms, steps to take to protect yourself, as well as guidance for individuals, employers and businesses.

Illustration of a group of people wearing face masks

Coronavirus financial support

Most of the financial support available in the earlier part of the pandemic has now been withdrawn. However, there is still some support available:

Illness/self-isolation

If you are ill due to coronavirus or cannot work because you are self-isolating, you may qualify for statutory sick pay or test and trace/self-isolation payments. See our guidance for further details.

Help for individuals

If your income has fallen, you may be able to claim benefits or tax credits.

The benefits system is complicated. You should seek specialist welfare rights advice before making any UC claim. The GOV.UK website has links to various benefit calculators that may help you understand your entitlements.

Help for businesses

You can use the GOV.UK coronavirus financial support finder to help you identify if there is any support available to help your business.

The devolved administrations in Northern Ireland, Scotland and Wales have different schemes available. The links below give further information about the support available. If you have claimed any support for your business since March 2020 – see our coronavirus payments guidance for how this is treated for tax, national insurance and tax credits.

Northern Ireland

The NI Business Info website provides guidance for businesses in Northern Ireland affected by the coronavirus and a full list of all the different grants provided by the Northern Ireland Executive.

The Invest NI website also provides advice on supporting your business during this difficult time.

Scotland

The Scottish government website provides general information and guidance about the coronavirus (COVID-19). This includes health and travel advice, including for overseas visitors to Scotland.

The Find Business Support website has information on the support available to businesses in Scotland. It also has a list of funds that have already closed and a contact facility, including a helpline, if you need assistance finding support.

Wales

The Welsh Government website provides general information in Welsh and English on the coronavirus (COVID-19).

The Business Wales website has information on the support available to businesses in Wales.

LITRG coronavirus guidance

We have produced some more detailed coronavirus guidance on the following topics:

Guidance for employers

Guidance for the self-employed

Guidance for individuals

Other guidance

Coronavirus payments (this guidance explains the tax and national insurance status of all coronavirus-related payments)

Tax guides

Information for employers What is the Job Retention Scheme? Illness or self-isolation Self-employment income support scheme (SEISS) SEISS: where do I include the grants on my tax return? Tax credits and coronavirus Coronavirus payments

Introduction to the tax system How do I work out my tax? What income is taxable? What tax allowances am I entitled to? What tax rates apply to me? How is my tax collected? What if I cannot pay my tax bill? Do I need to complete a tax return? Self Assessment: understanding the basics What is Simple Assessment? How do I claim tax back? How do I claim back tax I have overpaid through PAYE on wages or pensions? How do I claim back tax if I complete a tax return? How do I claim back tax if I am taxed under the Construction Industry Scheme (CIS)? How do I claim back tax on savings income? How do I claim a marriage allowance refund? How do I claim back tax on a payment protection insurance (PPI) pay-out? Should I use a tax refund company? What is National Insurance? How do I get a National Insurance number? What are Specified Adult Childcare credits? What is Scottish income tax? What is devolution? Do I have to pay Scottish income tax? How does Scottish income tax work? What is Welsh income tax? Do I have to pay Welsh income tax? Do I have to join a pension scheme? Tax relief on your pension contributions HMRC digital services Enquiries, penalties, appeals, complaints and debt Enquiries How to survive an enquiry by HMRC Tax penalties Tax appeals Alternative Dispute Resolution How do I complain to HMRC? What if I cannot pay my tax bill? What if I have a tax credits overpayment?

Am I employed, self-employed, both or neither? Working through a limited company What is the national minimum wage? How do I work out my tax? What income is taxable? What tax allowances am I entitled to? What tax rates apply to me? How is my tax collected? How is tax collected on taxable state benefits? How do I check my coding notice? Do I need to complete a tax return? What tax do I pay on redundancy payments? Termination payments on leaving the armed forces Employment benefits and expenses What are benefits-in-kind? What payments and benefits are non taxable? What if I incur expenses in relation to my job? What travel expenses can I claim? What if I use my own car for business purposes? Payroll giving Allowances and expenses paid to armed forces personnel and deductions from their income Pensions and employees What is automatic enrolment for employees? What National Insurance do I pay as an employee? How do I repay my student loan? What if I do not pay enough tax? What if I pay too much tax? What if I work abroad temporarily? What if I am in the armed forces and work overseas? First time workers Apprenticeships

Am I employed, self-employed, both, or neither? How do I register for tax and National Insurance? What business records should I keep? Working out profits, losses and capital allowances When do I make Self Assessment payments and file my tax return? How do I pay tax on self-employed income? What tax allowances am I entitled to? What is the trading allowance? What National Insurance do I pay if I am self-employed? What is the Construction Industry Scheme (CIS)? Tax checks for taxi, private hire and scrap metal licences How do I work out my profits for universal credit? Do I have to pay VAT if I am self-employed? What is Making Tax Digital for VAT? Pensions and self-employment How do I repay my student loan if I am self-employed? Introduction to enquiries

Tax status Setting things up How the Pay As You Earn system works Taking on a new employee Reporting PAYE in real time Pay and deductions Ongoing payroll tasks End of year processes Employee leaving Employment law Keeping records Getting things wrong Getting more help

Can I live and work in the UK? Residence and Domicile Employment and self-employment National Insurance for migrants Coming to the UK to study Other migrant issues EU and EEA countries

Going abroad Other income Student loans Types of student Volunteering and training Working Do students have to pay council tax? Glossary of Forms Jargon buster Where can I get further help and information?

Help for employees and the self-employed Help for employers Independent living Caring for someone Leaving the armed forces as a result of disablement VAT reliefs for disabled and older people Trusts for disabled people Apprenticeships and disability

Savings and tax Property income Council tax and rates Giving to charity Income from a trust or from the estate of a deceased person Capital gains tax Cryptoassets and tax Do I need to register my trust?

Tax credits and benefits Tax credits State benefits Child benefit Universal credit

Employer-supported childcare Free childcare places Tax credits childcare support Universal credit Other childcare support Tax-free childcare

Taxes on death: overview Dealing with the deceased's own tax affairs Tax on income and gains after death Death of a spouse or civil partner Joint property on death Pension and life assurance policies on death Income from a deceased's person's estate Inheritance tax reliefs and exemptions State benefits on death Getting help with bereavement and inheritance tax Bereavement jargon buster

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