Tax
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July 2020 SA payments on account
Check HMRC’s guidance on deferring SA payments due to coronavirus.
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Tax, trading activities & COVID-19
Find out about HMRC’s views on the tax consequences of changes in trading activities driven by COVID-19.
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COVID-19 R&D update
HMRC is receiving a high volume of questions about the R&D reliefs in the light of the current COVID-19 pandemic.
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Statutory Sick Pay Rebate Scheme
Find out about the new SSP claims service for employers during coronavirus.
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MTD: The future and the virus
Philip McNeill contrasts the impact, focus and roll-out of CJRS and SEISS in the context of Making Tax Digital.
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ICAS CJRS fact sheet
Read the updated ICAS fact sheet on the Coronavirus Job Retention Scheme.
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HMRC update on IHT and COVID-19
HMRC has provided an update on a range of IHT issues arising from COVID 19, including details of adjustments to some of their processes.
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CJRS extended to 31 October 2020
Find out more about the 12 May Job Retention Scheme announcements
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Coronavirus: VAT liability changes
Jan Garioch CA discusses recent VAT changes to provide some assistance in the current pandemic.
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SEISS – application procedures
Philip McNeill highlights recent updates and changes to the Self-Employed Income Support Scheme.
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Revenue Scotland: COVID-19 operational changes
Revenue Scotland is making some operational changes in response to the COVID-19 pandemic and subsequent government guidance.
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Who can access the JRS Portal?
Justine Riccomini runs through the latest information available on the HMRC JRS Portal through which employers and agents can claim furlough assistance grants.
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Re-writing history during COVID-19
Justine Riccomini explores why it is important to abide by the Professional Conduct in Relation to Taxation (PCRT) guidance to safeguard all concerned.
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COVID-19: employees WfH
We look at the tax consequences are of the payment of allowances and purchase of necessary equipment for employees WfH.
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Directors, furlough, “statutory duties”
Justine Riccomini looks at “statutory duties” for directors under the Government’s Covid-19 Job Retention Scheme.
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ICAS fact sheet: Job Retention Scheme
Justine Riccomini explains what ICAS is doing for its members in relation to the Job Retention Scheme and other Covid-19 measures over the coming weeks.
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Self-Employed Income Support Scheme
Philip McNeill discusses some queries and uncertainties that attach to the Self-Employed Income Support Scheme.
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COVID-19 advice for agents
A look at guidance for agents on how to support their clients through the COVID-19 crisis.
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Tax - coronavirus guidance
See the latest guidance in tax amid the coronavirus crisis.
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COVID-19 – VAT deferment
This article summarises the VAT deferral scheme, based on information available at 30 March 2020.