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In line with the government roadmap, on 15 June 2020 changes were made to the regulations to ease restrictions on business closures. These changes mean that further businesses and venues can open, in particular non-essential retail.
To reduce social contact, some businesses and venues, including many of those in the leisure and hospitality sectors must remain closed. The full list of business and venues that must remain closed are included in the table below, with exceptions shown in the right-hand column.
Failure to follow the law relating to these closures can lead to the business being issued a prohibition notice or the individual responsible for the business being issued a fixed penalty notice or being prosecuted.
All business and venues that are in operation should follow COVID-19 secure guidelines.
05 Jul 2022
HMRC is extending the pilot for Making Tax Digital for Income Tax Self Assessment (MTD ITSA) to more self-employed workers and landlords.
HMRC needs to demonstrate that off-payroll working rules, commonly known as IR35, can operate effectively and fairly in the real world, according to a report by the Public Accounts Committee (PAC).
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