ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note addresses some of the key issues for international private client practice arising out of the coronavirus (COVID-19) pandemic Will days that an individual is forced to spend in the UK because of travel restrictions fall within the ‘exceptional circumstances’ exception under the statutory residence test? The number of days spent in the UK is a fundamental element of the statutory residence test (SRT) introduced by Finance Act 2013 from 6 April 2013. It applies to: • all three automatic overseas tests • the first automatic UK tests • determining how many ties are sufficient to determine residence (the sufficient ties test) • the 90-day tie • the country tie, and • split year treatment Days spent in the UK under the basic rule will be disregarded if an individual is detained in the UK through circumstances beyond their control. This may include, for example: • sudden or life-threatening illness or injury, or • war and civil unrest or natural disasters HMRC

ARCHIVED: This Practice Note has been archived and is no longer maintained. It considers issues relating to the right to holiday and holiday pay during the Coronavirus (COVID-19) pandemic. It: • summarises the position under WTR 1998 in relation to the right to annual leave (or holiday) and pay under the Working Time Regulations 1998 (WTR 1998), SI 1998/1833, as a reminder of the general context in which these issues need to be considered • describes the relevant guidance issued by the Department for Business, Energy & Industrial Strategy (BEIS), HMRC and Acas, and • considers, specifically in the context of holiday and holiday pay during the Coronavirus (COVID-19) pandemic: ◦ how holiday pay is calculated ◦ whether an employer can tell an employee when to take their holiday, including managing holiday requests and requests to cancel booked holiday, and whether an employer can cancel a worker’s booked holiday or require a worker to take holiday at specific times ◦ amendments to the WTR 1998, SI 1998/1833 relating to carrying forward holiday

ARCHIVED: This Practice Note is archived and is no longer maintained. Coronavirus (COVID-19) Lawyers across the world have been grappling with many common areas of concern in connection with the coronavirus (COVID-19) pandemic. There are a number of areas that are particularly relevant to banking and finance lawyers. For more detail and analysis on these, see Practice Note: Coronavirus (COVID-19) implications for Banking & Finance lawyers, which is updated regularly with news, practical guidance and analysis covering the impact of COVID-19 developments. This Practice Note focuses on government and regulatory responses to the pandemic from a lending perspective, implications for facility agreements, both from a borrower and lender perspective, and various practical implications in relation to deal execution. We have put together a set of COVID-19 FAQs, which comprise a number of questions that might arise on a lending transaction during the crisis. We add to the list on a regular basis. To access the list, see Practice Note: Coronavirus (COVID-19)—Banking & Finance frequently asked questions [Archived]. Specialist financing transactions This

ARCHIVED: This Practice Note provides details of the various Coronavirus (COVID-19) international travel and quarantine guidance documents that have been published, and provides tracked change versions, showing the updates between one version and the next, to enable practitioners easily to ascertain which version of the relevant guidance was live at any given date. It is not maintained and is for background information only. Separate sections of the Practice Note cover: • Jobs that qualify for travel exemptions • Test to Release for international travel • Testing before you travel to England • Red list of countries and territories • Travel to England from another country during coronavirus • DHSC: Booking and staying in a quarantine hotel if you’ve been in a red list country • How to self-isolate if you test positive for coronavirus (COVID-19) after international travel • Managed quarantine: what to expect • Employer testing duty • Exemptions from managed quarantine for medical and compassionate reasons In each case, the versions of the guidance are shown in reverse chronological

This tracker was used to track key developments, legislation, guidance and briefing notes relating to the initial response to coronavirus (COVID-19) between June and August 2020, focusing on updates relevant to local government governance. It is designed to provide a historical record of the legislation and guidance in place and used during that period. For current developments, see: Coronavirus (COVID-19)—governance tracker. Click on the links below to jump to the relevant section: • Primary legislation • National restrictions • Local restrictions • Travel restrictions • Local authority governance • Financial Support • Other legislation • Government guidance • Other sources of information • News Analysis • Case law Primary legislation Development When in force Find out more Corporate Insolvency and Governance Act 2020 Comes into force partly on 26 June 2020, and fully on such day as the Secretary of State may by regulations appoint. Act making provision for companies in financial difficulty and amends to the regulation of companies This Act makes provision about companies and other entities in financial difficulty;

ARCHIVED: This Practice Note provides details of the various versions of guidance and advice that have been published by Acas, the Cabinet Office, HMRC and UK Health Security Agency (UKHSA) (formerly Public Health England (PHE)), and provides tracked change versions, showing the updates between one version and the next, to enable practitioners easily to ascertain which version of the relevant guidance was live at any given date. It is not maintained and is for background information only. In each case, the versions of the guidance are shown in reverse chronological order, with the most recent appearing first. For a guidance tracker that deals with: • the various versions of current guidance and advice issued by the Department for Business, Energy & Industrial Strategy (BEIS), see Practice Note: Coronavirus (COVID-19)—guidance tracker for employment (BEIS working safely guidance to 1 April 2022) [Archived] and Coronavirus (COVID-19)—guidance tracker for employment (BEIS working safely guidance to 18 July 2021) [Archived] • the various versions of current guidance and advice issued by the UK Border Agency, the Department

ARCHIVED: This Practice Note is archived and is no longer maintained. Lawyers across the world have been grappling with many common areas of concern in connection with the coronavirus (COVID-19) pandemic. There are a number of areas that are particularly relevant to banking and finance lawyers. For more detail and analysis on these, see Practice Note: Coronavirus (COVID-19) implications for Banking & Finance lawyers, which contains news, practical guidance and analysis covering the impact of COVID-19 developments and considers subjects such as force majeure, execution of documents, Brexit and LIBOR as well as setting out the implications for different types of banking and finance transactions. See also, Practice Note: Coronavirus (COVID-19)—implications for lending transactions which focuses on the governmental and regulatory responses to the pandemic from a lending perspective, implications for facility agreements, both from a borrower and lender perspective, and various practical implications in relation to deal execution. We have also put together a set of COVID-19 FAQs, which comprise a number of questions that might arise on a lending transaction

ARCHIVED: This archived Practice Note provides pdf versions of the various Health and Safety Executive (HSE) coronavirus (COVID-19) working safely advice, as it was last published on 31 March 2022. The HSE working safely advice was deleted from 1 April 2022, and the HSE coronavirus-related advice now consists of a single page: Coronavirus (COVID-19)—Advice for workplaces. This reflects that COVID-19 restrictions have been replaced by public health advice and links to general guidance on: • ventilation in the workplace, and • infections at work For those advising on pending and

This Q&A takes account of the HMRC guidance for employers: Claim for your employees' wages through the Coronavirus Job Retention Scheme as at 15 April 2020. For information on the updates to the HMRC guidance made on 4 April, 9 April and 15 April 2020, see the following News Analysis: • HMRC publishes updated employer and employee guidance on Coronavirus (COVID-19) job retention scheme • HMRC publishes second update to employer and employee guidance on Coronavirus (COVID-19) Job Retention Scheme, and • Treasury gives legal effect to Coronavirus Job Retention Scheme and updates guidance a third time For information: • on how to determine which system of law is applicable to a contract of employment or employment relationship,

UPDATE (22/2/22): As announced by the Prime Minister on 21 February 2022, the Cabinet Office has published the government’s COVID-19 Response: Living with COVID-19, which sets out the government plan to remove the remaining coronavirus (COVID-19) domestic legal restrictions in England from 24 February 2022. For more information, see: LNB News 22/02/2022 8 and News Analysis: Coronavirus (COVID-19)—How should employers respond to the scrapping of self-isolation rules?. This Practice Note has been archived and is no longer maintained. This Practice Note has been archived and is no longer maintained. It reflects the position under the COVID-19 Response: Autumn and Winter Plan 2021 and the Cabinet Office guidance on how to stay safe and help prevent the spread between 30 November 2021 and 23 February 2022. For information on the position from 24 February 2022, see Practice Note: Living with coronavirus (COVID-19) in the workplace from 24 February 2022 [Archived]. See also Precedents: • Policy—Coronavirus (COVID-19) workplace safety [Archived] • Coronavirus (COVID-19) safety—policy schedule—offices and contact

This Archived Practice Note records the legal restrictions introduced to combat the Omicron variant of the coronavirus (COVID 19) between 8 December 2021 and 26 January 2022. It is archived and is no longer maintained. It covers the mandatory wearing of face coverings in public places and in public transport together with the restrictions on gatherings while the country followed ‘Plan B’ as referred to below. The country returned to ‘Plan A’ on 27 January 2021 and further repeal of restrictions are likely before the Coronavirus Act 2020 expires in March 2020. Following the identification of the Omicron variant in the UK, the government raised the coronavirus alert level and announced that England will move to ‘Plan B’ measures to combat the spread of the Omicron variant. An instruction was given that from 13 December 2021, all individuals are encouraged to work from home where possible. Further restrictions surrounding large gatherings were also brought in. See: LNB News 09/12/2021 86. The measures introduced helped to control the spread

ARCHIVED: This Practice Note has been archived and is not maintained. This tracker was used to track key developments, legislation, guidance and briefing notes relating to the response to coronavirus (COVID-19) in 2020, focusing on updates relevant to education. It is designed to provide a historical record of the legislation and guidance in place and used during that period. For a navigational list of all local government coronavirus trackers, see: Coronavirus (COVID-19)—local government tracker up to 18 July 2021 [Archived]. Primary Legislation Development When in force Find out more Coronavirus Act 2020 (CA 2020)• CA 2020, ss 37–38 (schools, childcare providers etc) • CA 2020, Sch 16 Pt 1 (temporary closure of educational institutions and childcare premises 25 March 2020 Emergency measures in place and relaxation of education duties to respond to the COVID-19 pandemic This Act is made to enable the government to respond to an emergency situation and manage the effects of a coronavirus pandemic. A severe pandemic could infect up to 80% of the population leading to a reduced workforce,