Corporation Tax

Coronavirus (COVID-19) and Corporate Tax ― overview

Produced by Tolley
  • 22 Nov 2021 10:02

The following Corporation Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Coronavirus (COVID-19) and Corporate Tax ― overview
  • Key issues
  • Related reading

Coronavirus (COVID-19) and Corporate Tax ― overview

The coronavirus (COVID-19) outbreak left many companies struggling to stay afloat. The Government introduced a range of measures to help support such companies. In addition, several ad hoc reliefs were introduced to ease cash flow and help companies throughout the pandemic.

Key issues

The table below details the key measures implemented to date, and also where further information can be found in our guidance. Further reading is also detailed below:

Measure / area affectedDescriptionGuidance note
Support paymentsA range of small grants and loans are available to support businesses. These are taxed as income where the business is within the scope of income tax or

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