General Business Help & Support News England - 29.11.2021

Below is our weekly roundup of changes to government support information generally and for businesses, employers and the self-employed.

Check if you can claim back Statutory Sick Pay paid to employees due to coronavirus (COVID-19)

The guidance on the Coronavirus Statutory Sick Pay Rebate Scheme to claim back employees' coronavirus-related Statutory Sick Pay (SSP) has been updated.

The state aid limits section has been updated and since 1 January 2021 EU state aid rules no longer apply in the UK, except for aid in-scope of the Northern Ireland Protocol and Structural Funds.

See: Check if you can claim back Statutory Sick Pay paid to employees due to coronavirus (COVID-19) - GOV.UK (www.gov.uk)

Report CJRS Furlough grants and overpayments on Corporation Tax Return CT600

The latest version of the CT600 Corporation Tax Return updated on 15 November 2021 requires companies to report CJRS furlough payments received and the amounts that the company was entitled to during the period in boxes 471 and 472. Where any overpayments have already been disclosed to HMRC that amount should be reported in box 473. If the company has overclaimed “Eat Out to Help Out” grants that amount should be reported in box 474.

The total amount overclaimed should then be entered in box 526. This amount will be assessed for income tax. HMRC will write to companies with the reference number and payment details. This is not corporation tax so you must not pay this with your main corporation tax liability.

For full details see: Guidance overview: How to complete a Company Tax Return - GOV.UK (www.gov.uk)

Finding and choosing a private coronavirus (COVID-19) test provider

The lists of and information about private test providers, to help you get the private COVID-19 tests you need have been updated.

See: Guidance overview: Finding and choosing a private coronavirus (COVID-19) test provider - GOV.UK (www.gov.uk)

Hardship arrangements for those unable to pay for managed quarantine or testing

The details of financial support if you can’t afford the managed quarantine and testing fees associated with travel has been updated.

There is added information on getting your application for hardship arrangements reviewed if you are found not to be eligible but think there are exceptional circumstances that mean you would suffer severe financial hardship as a result of the cost of managed quarantine or testing. See final section, ‘Exceptional circumstances and reviews’.

See: Hardship arrangements for those unable to pay for managed quarantine or testing - GOV.UK (www.gov.uk)

Stay at home: guidance for households with possible or confirmed coronavirus (COVID-19) infection

This guidance is for people with symptoms that may be caused by COVID-19, including those who are waiting for a test, people who have received a positive COVID-19 test result (whether or not they have symptoms), people who currently live in the same household as someone with COVID-19 symptoms, or with someone who has tested positive for COVID-19.

See: Stay at home: guidance for households with possible or confirmed coronavirus (COVID-19) infection - GOV.UK (www.gov.uk)

Coronavirus: how to stay safe and help prevent the spread

The guidance has been updated to reflect the move from recommending twice-weekly lateral flow testing to a risk-based approach.

See: Coronavirus: how to stay safe and help prevent the spread - GOV.UK (www.gov.uk)

How to do a coronavirus (COVID-19) rapid lateral flow test at home

The guidance has now removed information about MP Biomedicals rapid nose-only test. On this webpage you can find out how to do a rapid lateral flow test for COVID-19 and report the results. Rapid tests are only for people who do not have symptoms of COVID-19.

See: How to do a coronavirus (COVID-19) rapid lateral flow test at home - GOV.UK (www.gov.uk)

COVID-19 vaccination: booster dose resources

The Information on the booster dose for eligible individuals has been updated on the eligible age cohort to 40 years and over.

See: COVID-19 vaccination: booster dose resources - GOV.UK (www.gov.uk)

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