Other support

Statutory Sick Pay (SSP)

Small and medium sized businesses can reclaim up to 2 weeks paid for staff sickness absence due to Coronavirus.

Visit the GOV.UK website to check if you can claim back Statutory Sick Pay paid to employees due to coronavirus (COVID-19)

HMRC’s Time To Pay service

All businesses in financial distress, and with outstanding tax liabilities, may be eligible to receive support through HMRC’s Time To Pay service:

Telephone: 0800 0159559.

Protection from eviction

Commercial tenants who cannot pay their rent because of coronavirus will be protected from eviction until 25 March 2022.

Visit the GOV.UK website for further support for commercial and residential tenants

Tax cuts and deferrals 

Updated March 2021

As announced at budget 2021, the government will be legislating to:

  • extend the temporary reduced rate of VAT of 5% until 30 September 2021
  • prepare for a new rate of 12.5% from 1 October 2021 to 31 March 2022.

The supplies to which the temporary reduced rates will apply remain the same.

The government made an announcement on 8 July 2020 allowing VAT registered businesses to apply a temporary 5% reduced rate of VAT to certain supplies relating to:

  • hospitality
  • hotel and holiday accommodation
  • admissions to certain attractions.

The temporary reduced rate will apply to supplies that are made between 15 July 2020 and 31 March 2021.

These changes are being brought in as an urgent response to the coronavirus (COVID-19) pandemic to support businesses severely affected by forced closures and social distancing measures.

Pay your deferred VAT in full

If you were unable to pay in full by 31 March 2021, you may still be able to avoid being charged penalties or interest by either:

The VAT deferral new payment scheme is open from 23 February 2021 up to and including 21 June 2021.

The new scheme lets you:

  • pay your deferred VAT in equal instalments, interest free
  • choose the number of instalments, from 2 to 11 (depending on when you join).

Instalment options available to you

When you decide to join the scheme will determine the maximum number of instalments that are available to you.

Visit the GOV.UK website for more on the pay VAT deferred due to coronavirus (COVID-19)

Visit the GOV.UK website to join the VAT deferral new payment scheme

Jobseeker's Allowance

The existing new style Jobseeker's Allowance may provide additional support depending on your national insurance record.

Visit the GOV.UK website for information about the new style Jobseeker's Allowance

HMRC Payment Support Service

Call the Payment Support Service (PSS) if you cannot pay in full before your payment deadline. Anyone can use this service, not just businesses.

Visit the GOV.UK website to find out what you’ll need before you contact HMRC.

Telephone: 0300 200 3835

Opening times:  Our phone line opening hours are:

  • Monday to Friday: 8am to 6pm
  • closed on weekends and bank holidays.

Last updated: 17/06/2021 15:12