Coronavirus (COVID-19) and Employment Taxes ― overview

Produced by Tolley
  • (Updated for Coronavirus (COVID-19))
Coronavirus (COVID-19) and Employment Taxes ― overview

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

  • Coronavirus (COVID-19) and Employment Taxes ― overview
  • Key issues
  • Related reading

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant tax changes associated with Brexit began to take effect. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit ― personal and employment tax implications guidance note.

The coronavirus (COVID-19) outbreak left many business owners and employers struggling to stay afloat. The Government introduced a range of measures to help support employers and employees and to try to preserve jobs.

Key issues

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

Measure / area affected

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