A list of the rules that have been temporarily relaxed to make it easier for businesses to continue working through the disruption caused by coronavirus (COVID-19), as outlined by the Department for Business, Energy & Industrial Strategy.
This includes additional information about changes to corporate insolvency and governance rules, where the Corporate Insolvency and Governance Bill received royal assent on Thursday 25 June and is now an Act.
The Government has temporarily relaxed the rules in the following areas:
Taxable expenses: Find out what is taxable while employees are working from home.
Annual leave: Workers will be allowed to carry over leave into the next 2 years.
Business rates revaluation postponed: Revaluation of business rates will no longer take place in 2021 to help reduce uncertainty for firms affected by the impacts of coronavirus.
Childcare funding: Councils will be able to move around government funding for free childcare entitlements to make sure sufficient childcare places are available for vulnerable children and those of critical workers.
Companies House enforcement: Enforcement process has been relaxed, including temporarily pausing the strike off process to prevent companies being dissolved.
Competition law: Rules have been relaxed for certain agreements that would normally be considered anti-competitive.
Corporate insolvency and governance: New measures have been introduced to relieve the burden on businesses, including:
- temporary easements on filing requirements and Annual General Meetings (AGMs)
- a new moratoriumto give companies breathing space from their creditors while they seek a rescue
- temporarily removing the threat of personal liability for wrongful trading from directors
Delivery drivers’ hours: Rules have been relaxed for 30 days for drivers supplying supermarkets.
Destroying spoilt beer: Temporary measure to help brewers and publicans.
Driver CPC requirement: Temporary changes to allow bus and lorry drivers who cannot complete compulsory Driver CPC training to continue to drive.
Energy supply: Guidance from Ofgem on how to manage this.
Eviction protection for commercial tenants: A ban on eviction for businesses who cannot pay their rent.
Filing accounts and annual statements: 3-month extension from Companies House.
Gender pay gap reporting: Deadline suspended for one year.
Hotel accommodation for key workers: Letter to hotel chief executives allowing them to offer accommodation to support key workers and vulnerable people.
Intellectual property services alterations: Patent applications.
MOTs suspended: vehicle owners have been given a 6-month exemption.
Navigation charges deferred: Charges for air navigation services in European airspace deferred for up to 14 months.
Off-payroll working rules (IR35): The new rules have been delayed by 12 months.
Personal protective equipment (PPE) and hand sanitiser: New suppliers will be able to bring products to market more quickly and easily.
Pubs and restaurants to operate as takeaways: Pubs and restaurants will not need planning permission.
Right-to-work checks: Temporary adjustments will make it easier for employers to carry out.
Statutory Residence Test: Temporary changes for those coming to the country to work on COVID-19 related activity.
Tax cuts to reduce PPE cost: PPE purchased by care homes, businesses, charities and individuals to protect against coronavirus will be free from VAT for a 3 month period.
If you require any assistance, please contact your usual Beavis Morgan Client Partner or email info@beavismorgan.com.
For further information about the Government measures to protect individuals and businesses, visit our COVID-19: Support for UK businesses hub.