What support is available for your business?

• Ensure governance and HR teams are familiar with government advice for employers 
• Consider establishing a team to manage the response, with representatives from finance, HR, legal, governance, commercial and any international offices 
• Communicate with employees in a calm fashion, providing government advice as relevant for your business 
• Reach out to the CBI to communicate any specific concerns or impacts of coronavirus on your company, for communication to the government’s response teams 
• Check your firm has considered all the questions on the below Frequently Asked Questions 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 a mechanism with which to communicate any discomfort they may have, so that concerns are well understood and listened to
• Further advice on communicating with employees is available from CIPR here
• If you have temporarily closed down your business, do consider how you can support the maintenance of communication routes between employees to help them manage their mental health
• The CBI have produced a webinar which covers how businesses can support the mental health of their staff during the pandemic
• The government have also created general guidance for the public on mental health and wellbeing during coronavirus. 

• Business’s first priority should be to their employees. The rest of this guidance covers how best to support them 
• However, businesses have a role to play in helping government and society manage this crisis if they can. Every company should be asking ‘how can we help?’ 
• Visit the 'how you can help' tab on this site for ideas on what your business can do
• The full range of ways that companies can help can be found on the CBI’s dedicated webpage here.

• For all businesses, Q1 VAT payments have been deferred with immediate effect there will be no payments between now and the end of June. Businesses will have until April 2021 to pay this back, easing cash flow immediately. Self-assessment payments are also deferred until January 2021
• All businesses that have outstanding tax liabilities as a result of cashflow issues can request extra help through HMRC’s Time to Pay system. A dedicated helpline has been launched on 0800 024 1222
• For small retail, leisure and hospitality businesses, the Business Rates retail discount in England has been raised to 100% for the 12 months of 2020-21 for all retail properties, and retail properties that have a rateable value of below £51,000 will also be eligible for a grant of up to £25,000 distributed by local authorities. Guidance can be found here. This has been updated to include other settings such as estate agents, lettings agencies and bingo halls
• From the week of 23 March, small firms (up to £45m in turnover) will be able to apply for a loan facility of up to £5m with no interest payable for the first 12 months. This is called the Coronavirus Business Interruption Loan Scheme and it will offers firms both interest and fee-free loans via one of the following financial products:   an overdraft,  a term loan, invoice finance or asset finance. To access these loans, businesses should contact their banks or finance providers directly. You can find the CBI summary of the scheme here, or full details are available from the British Business Bank here
• The CBI have also produced a webinar which shows you how to access the Coronavirus Business Interruption Loan Scheme here
• The CBI also produces webinars which shows you how to mitigate the impact of coronavirus. You can sign up here 
• From early April, all businesses in receipt of Small Business Rates relief and Rural Rates Relief will also be eligible to receive a £10,000 cash grant. These will be distributed through Local Authorities and details can be found here. Businesses should anticipate Local Authorities getting in touch with them regarding this in early April. You can also find out more information about the Small Business Grants Fund (SBGF) and Retail, Hospitality and Leisure Grant Fund (RHLGF) in the following guidance. In order to apply to for a Local Authority Grant you need to have your Business Rates Reference Number. If that paperwork has been filed away at a premises that can't be accessed, you can locate your number remotely here.
• Before the end of April, all businesses will be eligible to receive grants from the Coronavirus Job Retention Scheme to cover a portion of the salaries of workers that a business has to furlough as a result of coronavirus. The government will pay up to 80% of furloughed workers’ salaries (up to £2,500 per month) as a grant. The pay will be backdated to 1 March 2020 and is expected to be applicable for employees made redundant as a result of coronavirus if they are brought back onto the books. The scheme will run for a maximum of three months and employees cannot work during that period. 
• Small businesses will also be able to reclaim Statutory Sick Pay paid for sickness absence due to coronavirus, for up to two weeks of an employee’s salary. The rebate mechanism for this is being developed at present, and more information on eligibility can be found here.    
• Extra advice can be found on the governments dedicated Business Support website.  The website also has a very useful FAQs section. There is also a helpline if you are unable to find the advice you need on 0300 456 3565, and UK Finance has a dedicated coronavirus webhub here.  

• For all businesses, Q1 VAT payments have been deferred with immediate effect there will be no payments between now and the end of June. Businesses will have until April 2021 to pay this back, easing cash flow immediately. Self-assessment payments are also deferred until January 2021. 
• All businesses that have outstanding tax liabilities as a result of cashflow issues can request extra help through HMRC’s Time to Pay system. A dedicated helpline has been launched on 0800 015 9559 
• For retail, leisure and hospitality businesses, the Business Rates retail discount in England has been raised to 100% for the 12 months of 2020-21 for all retail properties. Guidance can be found here. This also now includes estate agents, lettings agencies and bingo halls
• The Bank of England has a new lending facility for large businesses experiencing severe short-term disruption to cashflows – the Covid Corporate Financing Facility. Companies that need £5m or more will be able to contact their existing bank to request commercial paper under the Bank of England scheme. Initially available for 12 months, the CCFF will provide funding to business by purchasing commercial paper of up to one-year maturity, issued by companies that make a material contribution to economic activity in the UK. This will cover UK incorporated companies, including those with foreign-incorporated parents and with a genuine business in the UK. This scheme is open now and applications can begin being made by contacting banks on the details listed here. More information on this scheme can be found here
• The Coronavirus Large Business Interruption Loan Scheme was announced on 3 April and will be rolled-out later in the month. It will provide a government guarantee of 80% to enable banks to make loans of up to £25m to firms with an annual turnover of between £45m and £500m. Loans backed by a guarantee under CLBILS will be offered at commercial rates of interest
• This new package is targeted at the ‘stranded middle’ that previously fell between the eligibility for the CBILS and CCFF
• More information on the CLBILS will be announced by the government later in April, and more information will be added to the CBI summary here
• The CBI, banks, UK Finance and the Bank of England are working hard to ensure this scheme provides for mid-tier firms that may not have used commercial paper before
• Before the end of April, all businesses will be eligible to receive grants from the Coronavirus Job Retention Scheme to cover a portion of the salaries of workers that a business has to furlough as a result of coronavirus. The government will pay up to 80% of furloughed workers’ salaries (up to £2,500 per month) as a grant. The pay will be backdated to 1 March 2020 and is expected to be applicable for employees made redundant as a result of coronavirus if they are brought back onto the books. The scheme will run for a maximum of three months and employees cannot work during that period. 

• The Job Retention Scheme announced by the Chancellor will be accessible for businesses regardless of size, and is open to all UK employers that had created and started a PAYE payroll scheme on 28 February 2020. Employees can be on any type of employment contract, but you can only claim for furloughed employees that were on your PAYE payroll on or before 28 February 2020. Employers do not need to demonstrate that they were otherwise planning redundancies in order to furlough employees
• The Scheme is expected to be operational by the end of April. You can find the government’s guidance for employers here. Guidance for employees can be found here. Where the guidance does not clarify outstanding questions, the CBI is following up with the government to issue further clarification in subsequent guidance
• Employers can claim for the grant for a minimum three-week period and for up to three months, although the government may decide to extend this. During this time, employees  placed on furlough cannot undertake work – i.e. provide services or generate revenue for or on behalf of their employer. Employees on Statutory Sick Pay cannot be furloughed. Employers can bring employees off furlough and re-furlough them at a later date, providing that the furlough period is not less than three weeks
• The government will pay up to 80% of furloughed workers’ salary - up to £2,500 per month  
• Salary is calculated either, for full time employees, based on the actual salary before tax as of 28 February 2020. For employees whose pay varies, the employer can claim for the higher of either: the same month’s earning from the previous year or average monthly earnings for the year. Fees, commission and bonuses should not be included. Employers are not breaching the law if an employees wage falls below National Living Wage (NLW) or National Minimum Wage (NMW)
• Employers are not required to top up the 20% of the employees wage not covered by the grant, but can chose to do so 
• Employers can choose to furlough some but not other employees within a business or department, and must go through the relevant selection processes as in line with  employment and equalities laws. An agreement must be reached with employees. 
• Apprentices can be furloughed and continue to train during this period. This includes the 20% of-the-job requirement for the Apprenticeship Levy. Employers need to pay the appropriate minimum wage for the time they spend training in full
• As well as employees, the grant can be claimed for any of the following groups, if they are paid via PAYE: office holders (including company directors), salaried members of Limited Liability Partnerships (LLPs), agency workers (including those employed by umbrella companies) and limb (b) workers
• The CBI have produced a in depth factsheet on the scheme here. You can also listen to the recent CBI webinar on the Job Retention Scheme.

• The government have produced updated guidance on the closure of all retailers that sell non-essential goods and other non-essential premises
• This also provides details on exceptions to closures, which includes specific guidance on cafes and canteens in workplace settings
• The guidance also provides details on compliance, business and financial support. 

• For employers and businesses where it is impossible to work from home, or for those delivering front line services, the government have produced sector specific advice for employers on social distancing in the workplace
• This is a list of tailored advice for different scenarios as an example of how social distancing and other measures might be implemented by employers to help protect their workforce and customers. 

• In the emergency Coronavirus Legislation that is being passed at the moment, the government has stated it intends to introduce a scheme of Statutory Self-Employment Pay for the self-employed and freelancers
• The legislation currently states that payments will be made so that the net monthly earnings of the self-employed do not fall below 80% of their monthly net earnings averaged over the last three years or £2,917, whichever is lower. No payment will exceed £2,917 per month 
• Self-assessment payments are also deferred until January 2021
• Organisations like the Federation of Small Businesses are working closely with the government to ensure that this system is brought in as quickly and as effectively as possible.  

• HMRC’s Time to Pay system can help businesses facing short-term cash flow issues  
• Companies having to access this system can find government advice here
• 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 have 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.

The government has introduced emergency legislation through the Covid Bill to ban evictions for commercial tenants for at least three months. This will extend a previously-announced measure in the Covid-19 emergency legislation to ban evictions for social and private renters for three months. This is not a rental holiday and landlords are still owed rent.

Should this not be paid once this clause of legislation has lapsed, landlords will be able to claim for forfeiture. This approach encourages businesses that are in a position to make their rent payment to do so, whilst providing three months’ grace to those that are struggling.

• The Department for International Trade (DIT) have put together advice for UK businesses that export or deliver goods and services abroad and have been impacted by the spread of coronavirus here
• This includes, DIT support for UK business 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. You can find out more here and to 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. 

• 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 here
• Businesses can also check the government website for guidance on business insurance here.

• The full list of businesses that must close can be found here. If a business is not in this list, it can remain open but if your employees can work from home, they should be instructed do so  
• The government has specifically advised that factories and construction sites can remain open, and that take away and delivery facilities should remain open with social distancing measures in place 
• Retail and public premises that are expected to remain open must ensure a distance of two meters between customers and shop assistants, must let people enter the shop only in small groups to ensure that spaces are not crowded, and are required to implement queue control outside shops. 

• On 26 March the Financial Reporting Council (FRC), Prudential Regulation Authority (PRA) and Financial Conduct Authority (FCA) provided a joint statement of actions to ease the governance and reporting burden on firms. This includes a set of companies guidance. Find out more here
• Companies House has encouraged firms to file necessary documents with them online and encouraged firms that may face delays in filing accounts as a result of coronavirus to apply for more time 
• Companies House has encouraged firms to file necessary documents with them online here, and encouraged firms that may face delays in filing accounts as a result of coronavirus to apply for more time here. Businesses will be able to apply for a 3-month extension for filing their accounts with Companies House to avoid penalties
• The Intellectual Property Office has said it will support rights applicants and their attorneys affected by coronavirus where possible 
• Procurement regulations have been relaxed, with more information here
• The government are relaxing competition regulations to allow retailers to work together more closely to keep shops open, share distribution depots and delivery vans and data on stock levels. Find out more here
• Other steps to support critical industries will emerge over time, with the government now in active discussions with industry as to how to support particularly impacted sectors. If businesses have ideas for how regulation can be used to ease pressures during the coronavirus outbreak, please contact the CBI policy team at coronavirussupport@cbi.org.uk
• Further advice on financial requirements and auditing during coronavirus is available from the Financial Reporting Council here
• The Chartered Governance Institute has published a new guidance note on AGMs and the impact of Covid-19 which is available here.

Further advice on financial requirements and auditing during coronavirus is available from the Financial Reporting Council here. 

• The government has announced it will work with local authorities to extend the hours that deliveries can be made to supermarkets, in order to allow food to be delivered more frequently to stores as needed 
• Pubs and restaurants have been given permission to operate as takeaways, with more information here
• You can find the most up to date guidance for food businesses here
• Driving tests are suspended for up to three months except for critical workers, and MOTs for lorries, buses and trailers are also suspended for up to three months, with further details here
• The government announcement the temporary relaxation of the EU and GB drivers’ hours rules for drivers carrying goods by road. These relaxations are not limited to specific sectors or journeys. You can find out more here. 

• So far, the government has delayed the introduction of new off-payroll working rules reforms and the implementation of IR35 
• Further steps are anticipated to protect the competitiveness of British businesses in the future.  

• The CBI believes that fairness and the health of staff must be the priority for employers. While there is still legal uncertainty about whether preventative self-isolation qualifies for Statutory Sick Pay (SSP), the government has announced its intention for the law to apply in this way. There is also a clear trend that increasing numbers of firms are treating it as counting and are communicating this to staff to reassure them  
• The government has announced that for businesses with fewer than 250 employees, the cost of providing 14 days of statutory sick pay per employee will be refunded by the government in full 
• If firms offer contractual sick pay, it’s good practice to pay this to individuals having to self-isolate 
• The CBI is recommending that employers extend Statutory Sick Pay to all contracted workers, including agency staff and those on flexible/zero hours contracts  
• It is also important for firms to also consider their policies on supporting individuals that might have to take time off to care for children off school, including taking this time as annual leave at short notice.  

• Companies should be aware that elements of their sickness absence policies may be incompatible with public health guidance. For example, sick pay policies usually require a doctor’s note to certify longer absences, but public health guidelines are to self-isolate and consult NHS 111 rather than go to their GP or a hospital  
• The government has announced its intention to suspended ‘waiting days’ in SSP rules. This means  that if NHS 111 or a doctor advises self-isolation then SSP should be paid from the first day of their absence rather than from the fourth  
• The CBI has called for government to temporarily amend the law to ensure that people are always supported to comply with public health guidance about coronavirus. Until the law is changed though, this remains good practice rather than a legal requirement  Businesses may also want to consider what other ways they want to remove restrictions in their usual sickness absence policies to make it easier to comply with public health guidance and to minimise the risk that their staff come to work when they should be self-isolating 
• The government has also introduced new measures for people who claim support such as Universal Credit or Personal Independence Payments who might be affected by self-isolation measures. The guidance can be found here. 

• At this time, most firms are prioritising concerns about employees coming to work when they should be self-isolating over the small risk of abuse of the system 
• The CBI is working with government to ensure that sick leave taken without a doctor’s note is a temporary measure specifically linked to coronavirus and working with government to ensure that guidance to businesses is kept up to date to help businesses validate legitimate self-isolation. 

• Many companies are updating their employees’ contact numbers and emergency contact details, as well as reviewing contact trees and emergency contact systems in case the need to communicate with employees at short notice is necessary 
• Some firms are undertaking business resilience reviews critical functions can still be supported if key individuals are unable to work because of illness and caring responsibilities and developing flexible resourcing plans 
• Many firms are also encouraging managers to review and remind their employees of their usual sickness policies so they are familiar should there be problems. 

• There are a number of categories of individuals who have to self-isolate in addition to those who have to self-isolate after travel abroad (as above) and those with confirmed coronavirus 
• After an individual has been confirmed with coronavirus, Public Health England establishes contact tracing and a risk assessment process to identify individuals who are at risk of contracting coronavirus after sustained contact with the patient and may have to self-isolate. A close contact can be defined as someone living in the same household, someone who had direct or physical contact with an infected person, or someone who has remained within two metres of the patient for longer than 15 minutes
• The government is also advising that individuals with coronavirus symptoms – either a continuous cough or a high temperature – should stay at home for 14 days
• For those employees who do have to self-isolate or stay at home, firms should ensure that their employees fully understand self-isolation by highlighting government stay at home guidance 
• Further advice on sick pay is available from ACAS here and from PinsentMasons here. Further advice for carers is available from CarersUK here
• For employees who are unable to work for more than seven days because of coronavirus, the government have launched new online isolation notes.

The CBI have also produced a webinar which covers sick pay and benefits, and how to support your workforce through the outbreak. 

• The government’s current advice is that people should stay home
• Firms are using emails, phone calls and video-conferencing wherever possible to hold meetings – for example using Zoom, Microsoft Teams, Google Hangouts and Cisco WebEx. Zoom has removed time limits for its meetings in areas of outbreak, there are free version of Teams and WebEx, and Google Hangouts has always been free.

• The FCO advises British people against all non-essential travel worldwide until at least 15 April due to unprecedented international border closures and other restrictions. All countries may restrict travel without notice.  See further government advice here
• If employees have returned from visiting Hubei Province, Daegu, Cheongdo and Gyeongsan in South Korea, Spain and much of Italy, employers should encourage them to self-isolate if they have not already
• If employees have returned from visiting Cambodia, China, Hong Kong, the rest of Italy, Japan, Laos, Macau, Malaysia, Myanmar, Republic of Korea, Singapore, Taiwan, Thailand or Vietnam, they should self-isolate and call NHS 111 if they develop symptoms of coronavirus
• Employees over the age of 70 or with underlying health conditions are also strongly advised against cruise ship travel 
• Overseas education trips for children under 18 are also specifically advised against.

• It is important that firms encourage employees quarantined abroad to follow health advice from local 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.

• Following the new government measures, there is now a ban stopping all gatherings of more than two people in public. These measures are effective immediately (23 March).

• Particularly for employees that may not have used it before, it is important to consider how robust cybersecurity can be maintained 
• Some firms are encouraging more hands-on management and leadership to maintain productivity and communication between teams while they are working from home
• Further advice on flexible resourcing plans is available from the CIPD here
• Further advice on travel and tourism is available from VisitBritain here and from ABTA here 
• Further advice on travel insurance is available from the ABI here. 

• Companies have an important role to play in encouraging employees to follow public health advice. This includes promoting the Catch It, Kill It, Bin It campaign and publicising official handwashing guidance. These pieces of advice can be printed and placed in employee and public bathrooms to encourage best practice hygiene, and slow the spread of coronavirus 
• Many firms are ensuring supply of tissues, hand sanitiser, soap, and clean places to wash hands with hot water, as well as increasing regular cleaning routines 
• Government advice is that normal hygiene methods are sufficient for most firms, but for companies involved in providing healthcare Public Health England is maintaining guidance for health professionals, as well as for specific non-health clinical settings including schools, community care and the transport sector.  

• The government advice is that if the person has not been to specified areas in the last 14 days, then normal practice should continue 
• If someone becomes unwell in the workplace and has travelled to China or other affected countries, the unwell person should be removed to an area which is at least two metres away from other people. If possible, find a room or area where they can be isolated behind a closed door, such as a staff office. If it is possible to open a window, do so for ventilation 
• The individual who is unwell should call NHS 111 from their mobile, or 999 if an emergency (if they are seriously ill or injured or their life is at risk) and explain which country they have returned from in the last 14 days and outline their current symptoms 
• Whilst they wait for advice from NHS 111 or an ambulance to arrive, they should remain at least two metres from other people. They should avoid touching people, surfaces and objects and be advised to cover their mouth and nose with a disposable tissue when they cough or sneeze and put the tissue in a bag or pocket then throw the tissue in the bin. If they don’t have any tissues available, they should cough and sneeze into the crook of their elbow 
• If they need to go to the bathroom whilst waiting for medical assistance, they should use a separate bathroom if available. 

• 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 (COVID-19), 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.