Personal Tax

Coronavirus (COVID-19) and Personal Tax ― overview

Produced by Tolley
  • 17 Nov 2021 12:07

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

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

Coronavirus (COVID-19) and Personal Tax ― overview

The Government introduced a range of measures to help support individuals during the coronavirus (COVID-19) pandemic.

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 affectedDescriptionGuidance note
Self assessment payment on accountThe second self assessment payment on account for the 2019/20 tax year could be deferred from 31 July 2020 to 31 January 2021Self assessment and coronavirus (COVID-19)
Disposal of UK land and CGTHMRC suspended late

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