Tax - coronavirus guidance
See the latest guidance in tax amid the coronavirus crisis.
Revenue Scotland (LBTT & landfill tax arrangements)
Revenue Scotland, the Scottish tax authority responsible for Land and Buildings Transaction Tax and Scottish Landfill Tax, has made a number of alterations to its operations in response to the developing COVID-19 pandemic. This is of particular relevance to those who use cheque to make payments or make LBTT submissions on paper. More information is available on the Revenue Scotland website.
A new HMRC helpline has been launched to help businesses concerned about paying their tax due to COVID-19. HMRC will explore:
- agreeing an instalment arrangement
- suspending debt collection proceedings
- cancelling penalties and interest due to administrative difficulties contacting or paying HMRC immediately.
HMRC have updated their Technical Manual to provide guidance on Coronavirus and its impact on exceptional circumstances for the purposes of the statutory evidence test for tax domicile purposes.
HMRC new measures for stamp duty because of COVID 19:
Note that this is initial guidance. It will be updated in future to include further guidance about different types of cases.