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GOVERNMENT SUPPORT LINKS

GOVERNMENT SUPPORT LINKS

CORONAVIRUS (COVID-19) GOVERNMENT SUPPORT

29th April 2020

Here are links to the government support links giving the latest guidance:

FUNDING AND SUPPORT FOR BUSINESSES

This links to the main finance support, covering:

  • Paying your employees
  • Paying sick pay
  • Paying tax
  • Business rates relief
  • Business support grants
  • Support for the self-employed
  • Support for small and medium-sized businesses
  • Support for large businesses

Here: financial-support-for-businesses-during-coronavirus-covid-19

GOVERNMENT SUPPORT LINKS

SELF-EMPLOYED PEOPLE AND SOLE TRADERS

  • Claim a grant:

claim-a-grant-through-the-coronavirus-covid-19-self-employment-income-support-scheme

  • Universal credit:

self-employment-and-universal-credit

  • If you cannot pay your tax bill on time:

difficulties-paying-hmrc

  • Continuing working -safe social distancing:

social-distancing-in-the-workplace-during-coronavirus-covid-19-sector-guidance

  • Relaxation for Drivers’ hours:

covid-19-guidance-on-drivers-hours-relaxations

  • Negotiating a mortgage payment holiday:

mortgages-coronavirus-consumers

GOVERNMENT SUPPORT LINKS

EMPLOYER RESPONSIBILITIES

  • General guidance and safeguarding employees:

guidance-for-employers-and-businesses-on-coronavirus-covid-19

  • Claiming wages through the Job Retention Scheme

claim-for-wages-through-the-coronavirus-job-retention-scheme

  • Social distancing in the workplace:

social-distancing-in-the-workplace-during-coronavirus-covid-19-sector-guidance

  • Statutory Sick Pay (SSP) Guidance:

employers-sick-pay

  • Claim back SSP:

claim-back-statutory-sick-pay-paid-to-employees-due-to-coronavirus-covid-19

  • Guidance if employee needs time off:

what-to-do-if-an-employee-needs-time-off-work-to-look-after-someone

  • Working from home – employee expenses:

check-which-expenses-are-taxable-if-your-employee-works-from-home-due-to-coronavirus-covid-19

  • Apprenticeships during the coronavirus outbreak:

coronavirus-covid-19-apprenticeship-programme-response

  • Advice for Tier 2, 4 and 5 sponsors:

coronavirus-covid-19-advice-for-tier-2-4-and-5-sponsors

GOVERNMENT SUPPORT LINKS

MANAGING YOUR BUSINESS DURING CORONAVIRUS

  • Cleaning your workplace safely:

covid-19-decontamination-in-non-healthcare-settings

  • Hand hygiene posters:

hand-hygiene/resources/

  • Temporary relaxation of rules to help businesses:

rules-that-have-been-relaxed-to-help-businesses-during-the-coronavirus-pandemic

  • Construction sites and safe working:

remediation-and-covid-19-building-safety-update-27-march-2020

  • Farmers, landowners and rural businesses:

information-for-farmers-landowners-and-rural-businesses

  • Food businesses:

guidance-for-food-businesses

  • Freight transport industry:

covid-19-guidance-on-freight-transport

  • Medical and Healthcare industry:

mhra-guidance-on-coronavirus-covid-19

  • Shipping and seaports businesses:

shipping-and-sea-ports-guidance

  • Supported accommodation, residential care and home care:

residential-care-supported-living-and-home-care-guidance

  • Transport businesses:

guidance-for-staff-in-the-transport-sector

  • Avoiding and supporting scammers:

report-suspicious-emails-websites-phishing

BUSINESS CLOSURES

  • Businesses that must close:

further-businesses-and-premises-to-close-guidance

  • Staying safe and continuing in business:

guidance-for-employers-and-businesses-on-coronavirus-covid-19

  • Holiday accommodation:

covid-19-advice-for-accommodation-providers

  • Closed businesses and the Coronavirus Job Retention Scheme:

claim-for-wage-costs-through-the-coronavirus-job-retention-scheme

CAN YOUR BUSINESS PROVIDE HELP?

  • Offer the help of your business:

coronavirus-support-from-business

All the links are correct at the time of publication, please reporting missing / broken links to Paul Southward.

If you need any further help or guidance on any of the matters above contact Paul Southward or your usual KSK contact.

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Trivial Benefits in Kind

Here is an overview of the new Trivial Benefits in Kind rules.

From 6 April 2016 a new exemption removes liability to income tax for low value Benefits in Kind (‘trivial BiKs’). This new exemption is being legislated as part of Finance Bill 2016 (FB16) and is subject to Parliamentary approval. The previous administrative practice where employers could agree with HMRC that certain BiKs could be treated as trivial and did not need to be returned to HMRC at the end of the tax year no longer applies.

Draft guidance on the new exemption has been published on GOV.UK. This guidance will be incorporated in HMRC’s Employment Income Manual later in the year after FB16 receives Royal Assent.

General conditions

To qualify as a ‘trivial BiK’ conditions A-D must be met:

 

Condition A – the BiK must not be cash or a cash-voucher;

 

Condition B – the BiK must cost £50 or less;

 

Condition C – the BiK must not be provided as part of a salary sacrifice or other contractual arrangement; and

 

Condition D – the BiK must not be provided in recognition of services performed by the employee as part of their employment, or in anticipation of such services.

 

There is no limit to the number of trivial BiKs that can be provided to an employee in a tax year where all conditions are met, unless Condition E applies (see below).

 
Close companies

 
Condition E applies an annual £300 cap where a trivial BiK (that meets conditions A to D) is provided by an employer that is a close company to an employee who is a:

 

  • director or other office-holder of the close company, or

 

  • member of the family or household of a director or other office-holder of the close company.

 

If you have any queries regarding the new Trivial Benefits in Kind Rules or any other employment matter, do not hesitate to contact us.

Employers – avoid these common errors when completing forms P11D

If employer’s can avoid these common errors when completing forms P11D they can avoid delays, additional work and the increased chance of a tax compliance visit.

  • Submitting a duplicate P11D in addition to an electronic version;
  • Using a paper form for the wrong tax year;
  • Not ticking the ‘director’ box when applicable;
  • Not including a description or abbreviation for sections A (assets transferred), B (payments made on behalf of employee), L (assets placed at the employee’s disposal), M (other items) or N (expenses payments made to, or on behalf of, the employee);
  • Leaving the ‘cash equivalent’ box empty where you’ve entered a figure in the corresponding ‘cost to you’ box of a section;
  • Not advising HMRC that a “Nil” P11D is due;
  • Where a benefit has been provided for business and private use, report the full gross value rather than only the private-use amount
  • Not completing the fuel benefit box/field where applicable;
  • •Incorrectly completing the ‘from’ and ‘to’ dates in the ‘Dates car was available’ boxes. E.g. If a car was available in the previous tax year, then the “from” box should not be completed. Where the car is available after the end of the tax year then the “to” box should not be completed

If you need help or guidance with your PAYE benefits and expenses reporting, contact us.