The latest coronavirus guidance for business

• Ensure governance and HR teams are familiar with government advice for employers.
• Understanding local tiering restrictions and how they impact your business and your employees.
• Communicate the latest information with employees, providing government advice as relevant for your business.
• Support those who are vulnerable and the mental health of staff during the pandemic.
• Reach out to the CBI to communicate any specific concerns or impacts of coronavirus on your company via coronavirussupport@cbi.org.uk.
• Check your business has considered all the questions on this page and takes proportionate actions to manage coronavirus.

• Focusing on practical, new information is important – with so much information out there, focus on the changes that are most relevant to your employees and ensure it is up-to-date.
• Tailor information to the circumstances of individual employees where possible, for example ensuring information is appropriate for individuals’ geographies or isolation statuses.
• Prioritise employees’ wellbeing in communication, ensuring they are reassured and that they have clear ways to communicate any discomfort , so that concerns are well understood and listened to.
• Find further advice on communicating with employees available from CIPR.
• If you have temporarily closed down your business, do consider how you can maintain communication between employees to help them manage their mental health.
• The CBI has produced a factsheet and a CBI@10 webinar which covers how businesses can support the mental health of their staff during the pandemic.
• The government has also created general guidance for the public on mental health and wellbeing during coronavirus. 

• Business’ first priority should be to their employees. Ensuring their safety and good communication is key. Explore our case studies and factsheets to learn how other businesses are supporting their employees as well as the latest guidance.
• Business also has a role to play in helping government and society manage this crisis. Where capacity allows, every company should be asking ‘how can we help?’ 
• Visit the Build Back Better tab on this site for ideas on what your business can do.

• The government have created a coronavirus business support finder tool. By completing a simple questionnaire, the tool will signpost you to relevant government financial support available.
• The CBI has compiled information about the different financial support schemes, and which ones your business could be eligible for.

VAT

• In September 2020 the Chancellor confirmed that businesses that deferred VAT due from 20 March to 30 June 2020 had the option to pay in smaller instalments over a longer period. Businesses can make smaller payments up to the end of March 2022 interest free, rather than paying the full amount by 31 March 2021. This is an ‘opt-in’ scheme for those requiring more flexibility, and businesses will be able to sign up to the scheme in early 2021.

Government guidance / support

• All businesses that have outstanding tax liabilities as a result of cashflow issues can request extra help through HMRC’s Time to Pay system. There is also government advice and a dedicated helpline on 0800 015 9559.

Loans

• Firms have until 31 March 2021 to access the UK government’s Coronavirus Business Interruption Loan Scheme (CBILS). This scheme is aimed at firms with a turnover of less than £45m, and looking for up to £5m in finance. The first 12 months offer interest and lender-levied fees being covered, and is available from 117 accredited lenders. There are more details about the scheme available on the government website.
• Firms have until 31 March 2021 to apply for the UK government’s Bounce Back Loan, which will enable your firm to borrow between £2,000 - £50,000 with loan terms up to 6 years and no repayments due during the first 12 months.
• The CBI has also produced a webinar which shows you how to access the Coronavirus Business Interruption Loan Scheme.

Rates relief and other support

• From April 2020, all businesses in receipt of Small Business Rates Relief and Rural Rates Relief have been eligible to receive a £10,000 cash grant.
• Small businesses will also be able to reclaim Statutory Sick Pay paid for sickness absence due to coronavirus, for up to 2 weeks of an employee’s salary. The rebate mechanism for this is being developed at present.
• Extra advice can be found on the government’s dedicated Business Support website.
• There is also a helpline if you are unable to find the advice you need on 0300 456 3565
• UK Finance has a dedicated coronavirus hub and there is separate guidance on how to access free business advice for small firms.

Grants

• For retail, hospitality, and leisure businesses: businesses that are legally required to close due to the new lockdown in January 2021 (and cannot operate effectively remotely) can access new top-up grants, with funding allocated per property:
• £4,000 for businesses with a rateable value of £15,000 or under
• £6,000 for businesses with a rateable value between £15,000 and £51,000
• £9,000 for businesses with a rateable value of over £51,000
• Businesses must apply through their Local Authorities.
• Local Restrictions Support Grants - discretionary: businesses that are not eligible for the retail, hospitality, and leisure top-up grants may be eligible for discretionary grants, administered through their Local Authorities. Businesses must apply through their Local Authorities.

• On 17 December, the Chancellor Rishi Sunak announced the extension of the Job Retention Scheme (JRS) for a further month until the end of April 2021; the JRS was due to run out at the end of March 2021.
• Mr Sunak also confirmed that the government will continue to contribute 80% towards wages until the end of April, and the eligibility criteria for the UK-wide scheme will remain unchanged. Employers continue to be required to pay staff’s wages, National Insurance Contributions and pensions for hours worked, as well as NICS and pensions for hours not worked. Part-time furloughing of employees continues to be possible and employers are able to agree any working arrangements with their employees.

• Measures to make workspaces safe include allowing safe distancing (1 to 2 metres), the staggering of start times, one-way walking systems, or other measures including opening more entrance and exit points, and changing the layout of break rooms.
• Workplaces are being advised to clean more frequently, with hand washing facilities or hand sanitizer stations at all entry and exit points.
• The government have published guidelines on how to make different workplace settings as safe as possible.

• HMRC’s Time to Pay system can help businesses facing short-term cash flow issues.
• A dedicated helpline has been launched so businesses in financial distress with outstanding tax liabilities can get help fast on 0800 024 1222. Some firms have had challenges accessing support through the helpline, which HMRC are aware of. They are urgently assessing options to ensure the helpline is sufficiently staffed whilst many handlers are unable to take calls due to self-isolation.
• Please note that businesses do not need to miss a deadline, only to have an outstanding liability with HMRC to access a TTP arrangement.
• It’s important HMRC has the appropriate documentation to enter firms into a TTP arrangement and they are not intended to be automatic tax deferrals. But if businesses are struggling to access paperwork, HMRC will not charge any late payment penalties if they are told that the business will be unable to pay on time and enters the TTP scheme.
• If you run a business or are self-employed and are concerned about paying your tax due to coronavirus, you can call HMRC’s helpline for help and advice: 0800 024 1222.

• If you're self-employed or a member of a partnership and have been impacted by coronavirus (COVID-19) you might be able to use the Self-employment Income Support Scheme to claim a grant.
• HMRC expects you to make an honest assessment about whether you reasonably believe your business will have a significant reduction in profits.
• To make a claim for the third grant your business must have had a new or continuing impact from coronavirus between 1 November 2020 and 29 January 2021, which you reasonably believe will have a significant reduction in your profits.
• The third taxable grant is worth 80% of your average monthly trading profits, paid out in a single instalment covering 3 months’ worth of profits, and capped at £7,500 in total.
• The online service to claim the third grant is open. If you were not eligible for the first and second grant based on the information in your Self-Assessment tax returns, you will not be eligible for the third. Make your claim from the date given either by email, letter or within the service. If you’re eligible, you must make your claim for the third grant on or before 29 January 2021.The grant does not need to be repaid if you’re eligible, but will be subject to Income Tax and self-employed National Insurance and must be reported on your 2020 to 2021 Self Assessment tax return.

• In August 2020, the government finalised the terms of a temporary guarantee for business-to-business transactions currently supported by trade credit insurance. In December 2020, this guarantee was extended to run until end of June 2021.
• Read further information on the extension and the original government announcement.
• Read further information on trade credit insurance from the Association of British Insurers.
• The Department for International Trade (DIT) has put together advice for UK businesses that export or deliver goods and services abroad and have been impacted by the spread of coronavirus. This includes DIT support for UK businesses trading internationally (customs, IP, business continuity). There is also a dedicated business support team which you can contact by emailing COVID19@trade.gov.uk.
• Financial support for exporters: UK Export Finance (UKEF) works with banks and insurance brokers to help companies of all sizes fulfil and get paid for export contracts. It provides guarantees, loans and insurance on behalf of the government that can protect UK exporters facing delayed payments or transit restrictions. Read the latest government guidance or find out if UKEF covers your region by emailing customer.service@ukexportfinance.gov.uk. 
• UK Export Finance has announced it is expanding the scope of its Export Insurance Policy (EXIP) to cover transactions with the EU, Australia, Canada, Iceland, Japan, New Zealand, Norway, Switzerland and the USA with immediate effect. UKEF will offer insurance that can cover up to 95% of the value of an export contract.
• The Department for International Trade has revised arrangements for processing licence applications for exporters to help businesses maintain operations across the supply chain.

• The CBI has produced an SME insurance guide with the Association of British Insurers and the British Insurance Brokers’ Association.
• Insurance policies differ significantly, so businesses are encouraged to check the terms and conditions of their policy documentation, including the schedule of insurance and contact their providers – either their broker or the insurance firm.
• Standard commercial insurance policies – which is what most businesses purchase - are unlikely to cover pandemics or specified notifiable diseases such as COVID-19 and SARS. However, those businesses which have an insurance policy that covers government ordered closure and pandemics or government ordered closure and unspecified notifiable diseases may be able to make a claim, subject to the terms and conditions of their policy and schedule.
• The Association of British Insurers is now running a coronavirus information hub which is updated daily for advice, guidance and commons questions relating to travel, business, trade credit insurance and much more. 
• The British Insurance Brokers’ Association are publishing daily updates on coronavirus and the insurance industry on its website to help businesses with common questions and updates.
• Businesses can also check the government website for guidance on business insurance.

• The government has asked all employees to work from home unless it is impossible for them to do so. Businesses should therefore support flexible working as much as reasonably possible when working remotely.
• Employers should encourage managers and employees with caring responsibilities to speak about any additional flexibility they may need during the day. This could be allowing employees to work reduced hours or flex their hours to work around their caring arrangements.
• Employers should be sympathetic to any distractions that may arise at home, such as children or pets moving around or making noise.
• Employees’ performance and productivity should be reasonably appraised while working at home, and businesses should consider relaxing performance management where appropriate.
• Read the CBI’s latest article on the role businesses play in supporting employees to look after their loved ones as the pandemic rolls on.
• The CBI has published a factsheet on employee engagement for virtual teams – from onboarding to performance reviews and collaboration.

• Employers should adapt their practices to observe a distance of at least 1-2 metres between individuals wherever possible. 
• Employers should consider staggering shifts and processes to enable staff to continue operating both effectively and at a safe distance wherever possible.
• As well as ensuring the health and safety of staff, these practices can increase opportunities for more flexible working. Depending on the nature of the business, employers are considering the following practices:
• Time-banking to allow workers to ‘accrue hours’ to take as time off at a later date, outside of their usual shift pattern
• Introducing condensed shift patterns whereby employees are able to work their total contracted hours over fewer working days
• Leveraging annualised hours contracts, by allowing workers to reduce the number of hours they’re working during the pandemic but still work the same number of total hours over the year
• Splitting teams so that operations run below full capacity at any given time
• Enabling individuals to take annual leave during this period.

• The government has announced amendments to the Working Time Regulations (WTR) that will allow all workers to carry over up to four weeks’ paid holiday over a two-year period.
• This will be possible in cases where it has not been reasonably practicable for a worker to take some or all of this leave as a result of the effects of coronavirus (including on the worker, the employer or on the wider economy or society).
• These amendments do not impact on the 1.6 weeks of Additional Leave that the WTR provides or on any other leave that a worker may be contractually entitled to. Both can be carried over, subject to agreement between the employer and the individual.
• Employers retain the ability under the WTR to require their employees to take or not take leave at specific times, although the government is yet to clarify whether this will be the case for workers furloughed via the Coronavirus Job Retention Scheme.
• Employers should always consider the employee relations of changes to holiday entitlements, and discuss any planned changes as a result of the coronavirus with staff as soon as possible.
• To enable these changes, the government will relax employers’ obligation to ensure that their workers take their statutory entitlement in any one year.
• It remains good practice for employers to still encourage workers and employees to take their paid holiday, as time off from work is important to people’s wellbeing, especially in these challenging times.
• Further information can be found on the gov.uk information page.

• Supporting employees’ mental wellbeing has never been more important at a time where many people are working from home or are self-isolating.
• Employers should clearly communicate to their employees about where they can receive support if they are experiencing mental ill health by: 
• Sign-posting to all available resources, employee assistance programmes or in-house mental health first aiders
• Making all information available in one place and accessible to all employees
• Asking managers to regularly check-in on the wellbeing of individuals in their teams
• Encouraging peer support through existing employee resource groups. 
• Discover more in the CBI’s helpful factsheets:
• Factsheet: mental health and wellbeing in a crisis
• Factsheet: supporting employees to work from home
• The government has also provided advice for how to look after yourself during the pandemic.

• Leaders and managers can demonstrate compassionate leadership by:
• Having positive conversations with their teams about what they can do to support their mental health
• Developing a better understanding of an individual’s stress triggers when working from home or self-isolating and how they can be mitigated
• Establishing new practices such as regular team catch-ups via video calls, including opportunities to connect about non-work issues, e.g. virtual ‘tea-breaks’. 

• The CBI has a webinar recording with more ways businesses can support the mental health of their staff during the pandemic.

• The government has updated Statutory Sick Pay (SSP) rules to help ensure staff stay at home and do not go to work if they or someone in their household is sick, as required by the latest Public Health guidance.
• Employees who are sick or cannot work from home whilst self-isolating are eligible for SSP, even if they themselves are not ill.
• The government has suspended ‘waiting days’ so employees are entitled to SSP from day one, rather than after the fourth day of sickness absence.
• Employees can self-certify for the first seven days they are absent from work. Thereafter, online isolation notes have replaced the need for employees to contact their doctor or GP.
• Employers that offer contractual sick pay should continue paying this to individuals that are sick or have to self-isolate and cannot work from home.
• Read government guidance on claiming back SSP and find further information on SSP on gov.uk , and on self-isolation and sick pay on the ACAS website.

• The large numbers of people self-isolating places an additional financial burden on employers. The government has announced measures to support some businesses.
• Employers with fewer than 250 employees on 28 February 2020 will be eligible for a rebate covering up to two weeks’ SSP costs per employee if they have been off work because of COVID-19.
• Employers can claim SSP relief for employees with all types of employment contracts, including employees on flexible, agency or zero-hours contracts.
• An online portal for SMEs to claim SSP relief is expected to be operational in late April.
• Smaller employers are not able to reclaim SSP costs where employees are required to self-isolate for more than 14 days, either in one or a subsequent period(s).
• Larger employers, with more than 250 employees, are not eligible for any relief on SSP costs.
• Read government guidance on support for businesses who are paying sick pay to employees.

• Yes. The government has updated its guidance to enable employers to carry out checks over video calls, and individuals can send scanned copies or photos of documents rather than originals.
• For further guidance see gov.uk – Coronavrius: right to work checks.

• The government’s current advice is that people who can work from home, should continue to work from home.
• Firms are using emails, phone calls and video-conferencing wherever possible to hold meetings.
• Face coverings are mandatory for those using public transport as well as in shops and other public indoor spaces.

• National lockdown rules currently apply in England (starting from Monday 4 January 2021). The rules are different in the other UK nations. You should check the rules that apply if you plan to travel to any other part of the UK, such as Northern Ireland, Scotland, and Wales.
• Under national lockdown, you must not leave your home unless you have a reasonable excuse (for example, for work, to attend a medical appointment, or education purposes). If you need to travel, you should stay local – meaning avoiding travelling outside of your village, town or the part of a city where you live – and look to reduce the number of journeys you make overall.
• If you need to travel, walk or cycle where possible, and plan ahead to avoid busy times and routes on public transport. This will allow you to practice social distancing while you travel.
• Car sharing is not permitted with anyone from outside your household or support bubble unless your journey is undertaken for an exempt reason. See the guidance on car sharing.
• If you need to use public transport, you should follow the public transport guidance.

• International travel is increasingly restricted. In the UK, different rules apply in England, Scotland, Wales and Northern Ireland. For example, in England you must not leave home including to travel abroad, unless you have a legally permitted reason to do so, such as for essential work purposes.
• If you are legally permitted to travel, check our advice for the country you are visiting. Other countries have closed borders, and may further restrict movement or bring in new rules including testing requirements with little warning. Before you return to the UK you must provide your journey and contact details. Also check if you need to self-isolate.

• Under the Test to Release for International Travel scheme people returning to England who need to self-isolate will be able to take a COVID test with a private test provider to see if they can end their self-isolation early. From mid-January 2021, all international arrivals to England, including UK nationals, will be required to present a negative COVID-19 test taken up to 72 hours prior to departure. Passengers will be subject to an immediate fine of £500 if they fail to comply with the new regulations on pre-departure testing. All passengers arriving from countries not on the government’s travel corridor list will still be required to self-isolate for 10 days, regardless of test result. Passengers will also still be required to fill in a passenger locator form and be subject to national lockdown restrictions.
• See further government advice on foreign travel.
• There is also guidance on travel corridors. Rules regarding travel corridors and inward travel applies to England only.

• It is important that firms encourage employees quarantined abroad to follow health advice from national authorities.
• Some firms with employees stuck abroad have been reaching out proactively to those members of staff to ensure they understand policies with regard to annual leave and sick leave, and are supporting them to work from abroad if at all possible.
• Some firms with employees quarantined abroad are highlighting access to mental health and wellbeing support.

• The advice on social distancing measures applies to everyone and should be followed wherever possible. Workplaces need to avoid crowding and minimise opportunities for the virus to spread by maintaining a distance of at least 2 metres (3 steps) between individuals wherever possible. This advice applies both to inside the workplace, and to where staff may need to interact with customers.
• Staff should be reminded to wash their hands regularly using soap and water for 20 seconds and particularly after blowing their nose, sneezing or coughing. Where facilities to wash hands are not available, hand sanitiser should be used. Workers should cover any coughs or sneezes with a tissue, then dispose of the tissue in a bin and immediately wash their hands.
• The government have produced this tailored advice for different scenarios as an example of how social distancing and other measures might be implemented by employers in England to help protect their workforce and customers from coronavirus while still continuing to trade.

• If anyone becomes unwell with a new, continuous cough or a high temperature in the business or workplace they should be advised to follow the stay at home guidance for households with possible coronavirus (COVID-19) infection. If these symptoms develop whilst at work they should be sent home, they should return home quickly and directly.
• If they have to use public transport, they should try to keep away from other people and catch coughs and sneezes in a tissue. 
• If you, or an employee, need clinical advice, they should go to NHS 111 online, or call 111 if they don’t have internet access.
• If the member of staff lives in a household where someone else is unwell with symptoms of coronavirus then they must stay at home in line with the stay-at-home guidance. 

• The government has issued this advice for cleaning in non-healthcare settings after someone with suspected coronavirus has left.
• To clean the workspace where someone with confirmed coronavirus has visited – all surfaces and objects visibly contaminated and all potentially contaminated high-contact areas should be cleaned. Pay particular attention to frequently touched areas and surfaces, such as bathrooms, grab-rails in corridors and stairwells and door handles. The virus is easily broken down with proper application of standard cleaning products: disposable cloths and household detergents should be used to clean these areas, and disposed of in doubled-up plastic bags under the guidance of the PHE Health Protection Team.
• If an area has been heavily contaminated, such as with visible bodily fluids, from a person with coronavirus, consider using protection for the eyes, mouth and nose, as well as wearing gloves and an apron.
• Current PHE guidance is that public areas where a symptomatic individual has passed through and spent minimal time in (such as corridors) but which are not visibly contaminated with body fluids can be cleaned thoroughly as normal.
• If an area can be kept closed and secure for 72 hours, wait until this time has passed for cleaning as the amount of virus living on surfaces will have reduced significantly by 72 hours.

• A number of manufacturing and logistics firms in specific sectors are facing difficulties with delays in deliveries from Asia, as a result of the effect of quarantines in China 
• Some firms are utilising their no deal Brexit stockpiles, having utilised their stockpiles for Chinese New Year  
• Some firms are reviewing the smaller businesses in their supply chains to understand their exposure to China and other disrupted markets 
• Some firms have been able to source replacement components from elsewhere, but have had to consider cashflow, timing and margins of projects 
• Where impacts on supply chains are being experienced, companies are encouraged to communicate the details to the CBI at coronavirussupport@cbi.org.uk.