Sarah Woodall, Head of Tax, Partner (Barrister)

20,000 UK producers and importers of plastic packaging face a new tax in only 12…

On 1st January 2021, the VAT rules for trade with the EU changed. In this…

Fundamental changes to who is responsible for determining the employment status of workers come into…

In this webinar with giant group we help you prepare for IR35: major off-payroll reforms…

With HMRC under fire for the tactics it has used to collect debts from those…

Key changes The Welsh government has published its draft budget for 2021-2022, setting out changes…

In preparation for its introduction in April 2021, the proposed Off Payroll Working (IR35) rules…

Q: When does furlough (the Coronavirus Job Retention Scheme or CJRS) end? A: Furlough has…

Q: How is it possible to pay no import duty and VAT on protective equipment,…

Providing a greater depth of tax expertise for clients across the Wye Valley, HCR is…

So many have worked from home over the last six months, and may be set…

The successful pilot of a tax mediation by video has led to HMRC introducing the…

As the UK prepares for the end of the Brexit transition period, new HMRC guidance…

As HMRC makes its first arrests for alleged furlough fraud, we review the law and…

The Chancellor Rishi Sunak gave a summer budget statement in which he laid out a…

Harrison Clark Rickerbys is taking a bold step into the future, taking on trainee tax…

Tackling tax disputes via alternative dispute resolution (ADR) has been given the support of the…

Companies who trade across borders will face a new tax reporting obligation from October, when…

In line with government advice, millions of employees have been furloughed in the circumstances of…

Furlough, a new term to many until very recently, has been adopted by the UK…

原文链接：https://www.hcrlaw.com/blog/will-covid-19-affect-my-tax-position-and-can-i-claim-tax-relief-and-other-sources-of-support/ 作者：Sarah Woodall，合伙人（出庭律师），税务组负责人，争议解决部 中文联系人：Connie Lu, 实习律师, 国际业务部 疫情当下，出于安全和负责的考虑，大部分人都选择在家办公，但这同时也给个人带来了额外的生活成本，比如取暖、照明、网络以及电话费等。今天我们就来谈谈在家办公的公司雇员可以申请哪些减免税。此外，对于那些并不符合英国政府在过去十多天的时间里公布的一系列帮助政策的人，我们也来看看还有哪些其他选择能使这些人得到帮助。 对于公司员工来说，可以申请减免应纳税收入的所得税，分为以下几种情况： 根据英国的《所得税（收入和退休金）法》（2003版）（“ITEPA”）第316（A），雇主应向员工支付因在家办公而额外产生的与工作有关的成本，包括取暖和照明的支出、额外的保险费、水费、电话费或者互联网接入费用。如果员工因为在家办公而需承担商业费率，也包括在内。 但不包括那些无论是否在家办公都会发生的费用，比如贷款利息、租赁费、房屋税、正常水费，也不包括房屋改建产生的费用以及采购家俱或办公室设备的费用。 只要满足以上减免税的条件，英国税务海关总署(HMRC)就会同意减免。每周减免额不超过4英镑的不需要提供纸质证明文件。超过的必须提供证明并且员工需要保存这些证明文件，或者经HMCR特批。直到目前为此，HMRC未因新冠疫情而松动上述条件。 公司采购办公用品的条款（ITEPA 2003 第316款） 公司可以为居家办公者提供必要的办公用家具、设备和互联网接入，只要提供这些设备的唯一目的是使员工可以实现居家办公，那么该员工就无需因之缴纳收入所得税。…

Returning NHS workers HMRC have issued a new alert about tax avoidance schemes which are…

Helpful guidance from the tax tribunal will minimise the need for people to leave their…

Working from home may be the safe and responsible choice but can come with added…

IR35 updates The off-payroll working rules (IR35) aim to ensure individuals who work as employees…

Opportunity and a threat EMI schemes are one of a range of share incentive schemes…

There have been a number of consultations recently by HMRC about changes to various taxes,…

Although headlines suggest the British government wants to promote innovation across the whole nation, including…

As the Government comes to terms with the turning tide on plastic pollution with the…

In 2020 a new 2% digital service tax (DST) looks set to come into force…

As steel importers face the consequences of EU quotas limiting the amount of non-EU steel…