⚠️ We are working hard to ensure this guidance is up to date. However, you should bear in mind that things may change as the government respond to the ongoing situation.

Coronavirus guidance

Updated on 4 October 2021

This page brings together all of our tax and related benefit guidance relating to the coronavirus (COVID-19). We understand that this is a worrying time for many people. Our guidance below covers topics that are within our area of expertise, but we have also put together links to other websites that cover a wider range of information that may be helpful at this time.

⚠️ You should also keep an eye on our news feed, where we will also be publishing coronavirus related updates, developments, articles and press releases.

Illustration of a group of people wearing face masks

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 or check if you need medical help as well as guidance individuals, employers and businesses.

The links below take you to our latest guidance, and you might find it helpful to look at several or all of them to get as much information as you can relevant to your situation.

You should also keep an eye on our news feed, as we will be publishing coronavirus related updates, developments, articles and press releases there too.

Guidance for employers

Guidance for employees

Guidance for the self-employed

Guidance for people claiming tax credits

Guidance for individuals

Guidance for families

Other guidance

Tax guides

Information for employers What is the Job Retention Scheme? Illness or self-isolation Work changes Universal credit and employee pay Redundancy explained Support for limited company directors Working remotely for your UK employer while overseas Bonus payments for certain employees Self-employment income support scheme (SEISS) SEISS fourth grant SEISS fifth grant Self-employment support scheme ‘parental’ extension SEISS: where do I include the grants on my tax return? Further self-employment considerations Illness or self isolation Work changes Help for businesses in Northern Ireland, Scotland and Wales Tax credits and coronavirus £500 payment for working households on tax credits £500 Test and Trace Support Payment Taking money from your savings Taking money from your pension Tax penalties: coronavirus ‘relaxations’ Problems getting a National Insurance number High Income Child Benefit Charge (HICBC): What to do if your income falls Childcare support and benefits for children Scams: please be vigilant!

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 Adult Specified 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)? 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

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 State benefits on death Getting help with bereavement and inheritance tax Bereavement jargon buster

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