Many workplaces are currently closed and employees working at home where possible to prevent the spread of COVID-19. This comes with advantages, not least avoiding the daily commute, but may also create costs for the employee such as additional power and water used whilst working.

Subcontractors registered in the construction industry scheme (CIS) will normally have tax deducted from their invoices by the companies they work for.

Changes to the application of the IR35 rules (known as off-payroll working) were due to come into effect from 6 April 2020 but due to the COVID-19 pandemic those changes have been deferred until April 2021

Stamp duty land tax (SDLT) must normally be paid by purchasers when they buy residential property in England or Northern Ireland for more than £125,000.

Many hospitality venues have been closed for almost a year and are still unable to open under the Covid-19 restrictions. To help them survive this period, the Government has given them a 15% VAT reduction on most sales.

If your business is not making sales but you are still incurring costs, HMRC may refuse to repay the input VAT on purchases and ask you to cancel your VAT registration voluntarily as there are no business activities.