Factories, plants and warehouses
6. Personal protective equipment (PPE) and face coverings
6.1 Face coverings
There are some circumstances when wearing a face covering may be marginally
beneficial as a precautionary measure. The evidence suggests that wearing a
face covering does not protect you, but it may protect others if you are
infected but have not developed symptoms.
A face covering can be very simple and may be worn in enclosed spaces where
social distancing isn’t possible. It just needs to cover your mouth and nose.
It is not the same as a face mask, such as the surgical masks or respirators
used by health and care workers. Similarly, face coverings are not the same as
the PPE used to manage risks like dust and spray in an industrial context.
Supplies of PPE, including face masks, must continue to be reserved for those
who need them to protect against risks in their workplace, such as health and
care workers, and those in industrial settings like those exposed to dust
hazards.
It is important to know that the evidence of the benefit of using a face
covering to protect others is weak and the effect is likely to be small,
therefore face coverings are not a replacement for the other ways of managing
risk, including minimising time spent in contact, using fixed teams and
partnering for close-up work, and increasing hand and surface washing. These
other measures remain the best ways of managing risk in the workplace and
government would therefore not expect to see employers relying on face
coverings as risk management for the purpose of their health and safety
assessments.
Wearing a face covering is optional and is not required by law, including in
the workplace. If you choose to wear one, it is important to use face
coverings properly and wash your hands before putting them on and taking them
off. You should be prepared to remove your face covering if asked to do so by
police officers and staff for the purposes of identification.
Employers should support their workers in using face coverings safely if they
choose to wear one. This means telling workers:

wash your hands thoroughly with soap and water for 20 seconds or use hand sanitiser before putting a face covering on, and after removing it
when wearing a face covering, avoid touching your face or face covering, as you could contaminate them with germs from your hands
change your face covering if it becomes damp or if you’ve touched it
continue to wash your hands regularly
change and wash your face covering daily
if the material is washable, wash in line with manufacturer’s instructions; if it’s not washable, dispose of it carefully in your usual waste
practise social distancing wherever possible

You can make face-coverings at home. Find guidance on how to wear and make a
face-covering on GOV.UK.
*[PPE]: Personal protective equipment


Factories, plants and warehouses
1. Thinking about risk
Objective: That all employers carry out a COVID-19 risk assessment.
In this section

1.1 Managing risk
1.2 Sharing your risk assessment

Everyone needs to assess and manage the risks of COVID-19. As an employer, you
also have a legal responsibility to protect workers and others from risk to
their health and safety. This means you need to think about the risks they
face and do everything reasonably practicable to minimise them, recognising
you cannot completely eliminate the risk of COVID-19.
You must make sure that the risk assessment for your business addresses the
risks of COVID-19, using this guidance to inform your decisions and control
measures. A risk assessment is not about creating huge amounts of paperwork,
but rather about identifying sensible measures to control the risks in your
workplace. If you have fewer than 5 workers, or are self-employed, you don’t
have to write anything down as part of your risk assessment. Your risk
assessment will help you decide whether you have done everything you need to.
The Health and Safety Executive has guidance for business on how to manage
risk and risk assessment at work along with specific advice to help control the risk of
coronavirus in workplaces.
Employers have a duty to consult their people on health and safety. You can do
this by listening and talking to them about the work and how you will manage
risks from COVID-19. The people who do the work are often the best people to
understand the risks in the workplace and will have a view on how to work
safely. Involving them in making decisions shows that you take their health
and safety seriously. You must consult with the health and safety
representative selected by a recognised trade union or, if there isn’t one, a
representative chosen by workers. As an employer, you cannot decide who the
representative will be.
At its most effective, full involvement of your workers creates a culture
where relationships between employers and workers are based on collaboration,
trust and joint problem solving. As is normal practice, workers should be
involved in assessing workplace risks and the development and review of
workplace health and safety policies in partnership with the employer.
Employers and workers should always come together to resolve issues. If
concerns still cannot be resolved, see below for further steps you can take.
Where the enforcing authority, such as the HSE or your local authority,
identifies employers who are not taking action to comply with the relevant
public health legislation and guidance to control public health risks, they
will consider taking a range of actions to improve control of workplace risks.
For example, this would cover employers not taking appropriate action to
socially distance, where possible. The actions the HSE can take include the
provision of specific advice to employers through to issuing enforcement
notices to help secure improvements.
How to raise a concern:

contact your employee representative
contact your trade union if you have one
contact HSE at:

HSE COVID-19 enquiries
Telephone: 0300 790 6787 (Monday to Friday, 8:30am to 8pm)
Online: working safely enquiry
form
[COVID-19]: coronavirus
  [HSE]: Health and Safety Executive


Factories, plants and warehouses
7. Workforce management
7.1 Shift patterns and working groups
In this section

7.1 Shift patterns and working groups
7.2 Work-related travel
7.3 Communications and training

7.1 Shift patterns and working groups
Objective: To change the way work is organised to create distinct groups and
reduce the number of contacts each worker has.
Steps that will usually be needed:

As far as possible, where people are split into teams or shift groups, fixing these teams or shift groups so that, where contact is unavoidable, this happens between the same people.

Identifying areas where people have to directly pass things to each other, for example, job information, spare parts, samples, raw materials, and find ways to remove direct contact, such as through the use of drop-off points or transfer zones.


Factories, plants and warehouses
2. Who should go to work
In this section

2.1 Protecting people who are at higher risk
2.2 People who need to self-isolate
2.3 People who have protected characteristics

Objective: That everyone should work from home, unless they cannot work from
home.
Steps that will usually be needed:

Consider who is essential to be on-site; for example, office staff should work from home if at all possible.

Planning for the minimum number of people needed on-site to operate safely and effectively.

Monitoring the wellbeing of people who are working from home and helping them stay connected to the rest of the workforce, especially if the majority of their colleagues are on-site.

Keeping in touch with off-site workers on their working arrangements including their welfare, mental and physical health and personal security.

Providing equipment for people to work from home safely and effectively, for example, remote access to work systems.


Factories, plants and warehouses
8. Inbound and outbound goods
Objective: To maintain social-distancing and avoid surface transmission when
goods enter and leave the site, especially in high volume situations, for
example, distribution centres, despatch areas.
Steps that will usually be needed:

Revising pick-up and drop-off collection points, procedures, signage and markings.

Minimising unnecessary contact at gatehouse security, yard and warehouse. For example, non-contact deliveries where the nature of the product allows for use of electronic pre-booking.

Considering methods to reduce frequency of deliveries, for example by ordering larger quantities less often.

Where possible and safe, having single workers load or unload vehicles.

Where possible, using the same pairs of people for loads where more than one is needed.

Enabling drivers to access welfare facilities when required, consistent with other guidance.

Encouraging drivers to stay in their vehicles where this does not compromise their safety and existing safe working practice, such as preventing drive-aways.

Definitions
Refers to areas and amenities which are provided for the common use of more
than one person including canteens, reception areas, meeting rooms, areas of
worship, toilets, gardens, fire escapes, kitchens, fitness facilities, store
rooms, laundry facilities.
Refers to people who have specific underlying health conditions that make them
extremely vulnerable to severe illness if they contract COVID-19. Clinically
extremely vulnerable people will have received a letter telling them they are
in this group, or will have been told by their GP. Who is ‘clinically
extremely vulnerable’?
Refers to people who may be at increased risk from COVID-19, including those
aged 70 or over and those with some underlying health conditions. Who is
‘clinically vulnerable’?


Factories, plants and warehouses
7. Workforce management
7.2 Work-related travel
In this section

7.1 Shift patterns and working groups
7.2 Work-related travel
7.3 Communications and training

7.2 Work-related travel
7.2.1 Cars, accommodation and visits
Objective: To avoid unnecessary work travel and keep people safe when they do
need to travel between locations.
Steps that will usually be needed:

Minimising non-essential travel – consider remote options first.

Minimising the number of people travelling together in any one vehicle, using fixed travel partners, increasing ventilation when possible and avoiding sitting face-to-face.

Cleaning shared vehicles between shifts or on handover.

Where workers are required to stay away from their home, centrally logging the stay and making sure any overnight accommodation meets social-distancing guidelines.

7.2.2 Deliveries to other sites
Objective: To help workers delivering to other sites, such as factories,
logistics sites or customers’ premises, to maintain social distancing and
hygiene practices.
Steps that will usually be needed:

Putting in place procedures to minimise person-to-person contact during deliveries to other sites.

Maintaining consistent pairing where 2-person deliveries are required.

Minimising contact during payments and exchange of documentation, for example, by using electronic payment methods and electronically signed and exchanged documents.


Factories, plants and warehouses
1. Thinking about risk
1.2 Sharing your risk assessment
You should share the results of your risk assessment with your employees. If
possible, you should consider publishing it on your website (and we would
expect all businesses with over 50 employees to do so).
Below you will find a notice you should display in your workplace to show you
have followed this guidance.
Staying COVID-19 Secure in
2020
(This file may not be suitable for users of assistive technology. Request an
accessible
format.)
*[COVID-19]: coronavirus


Factories, plants and warehouses
3. Social distancing at work
3.1 Coming to work and leaving work
Objective: To maintain social-distancing wherever possible, on arrival and
departure and to ensure handwashing upon arrival.
Steps that will usually be needed:

Staggering arrival and departure times at work to reduce crowding into and out of the workplace, taking account of the impact on those with protected characteristics.

Providing additional parking or facilities such as bike racks to help people walk, run, or cycle to work where possible.

Limiting passengers in corporate vehicles, for example, work minibuses. This could include leaving seats empty.

Reducing congestion, for example, by having more entry points to the workplace.

Using markings and introducing one-way flow at entry and exit points.

Providing handwashing facilities, or hand sanitiser where not possible, at entry and exit points.

Providing alternatives to touch-based security devices such as keypads.

Defining process alternatives for entry and exit points where appropriate, for example, deactivating pass readers at turnstiles in favour of showing a pass to security personnel at a distance.


Get help with funeral costs (Funeral Expenses Payment)
If you receive money from the deceased’s estate
Your Funeral Expenses Payment will be deducted from any money you get from the
deceased’s estate.
The estate includes any money or property they had but not a house or personal
things left to a widow, widower or surviving civil partner.


Get help with funeral costs (Funeral Expenses Payment)
What you’ll get
Funeral Expenses Payment can help pay for some of the costs of the following:

burial fees for a particular plot
cremation fees, including the cost of the doctor’s certificate
travel to arrange or go to the funeral
the cost of moving the body within the UK, if it’s being moved more than 50 miles
death certificates or other documents

You can also get money for any other funeral expenses, such as funeral
director’s fees, flowers or the coffin. You can get up to:

£700 if the person died before 8 April 2020
£1,000 if the person died on or after 8 April 2020

The payment will not usually cover all of the costs of the funeral.
How much you get depends on your circumstances. This includes any other money
that’s available to cover the costs, for example from an insurance policy or
the deceased person’s estate.
Check the claim form notes for full details of what Funeral Expenses Payment covers.
If the deceased had a pre-paid funeral plan, you can only get up to £120 to
help pay for items not covered by their plan.


Get help with funeral costs (Funeral Expenses Payment)
How the money is paid
Funeral Expenses Payment is paid into your bank, building society or credit
union account if you’ve already paid for the
funeral.
The money will be paid directly to the organiser of the funeral (for example,
the funeral director) if you have not paid yet.


Guidance Additional government resources to support your business during coronavirus disruptions
Business support helpline
Contact the government’s business support helpline for free advice
Phone: 0800 998 1098
Webchat: talk to an adviser using the
webchat
Phoneline and webchat open Monday to Friday, 9am to 6pm
Email:
enquiries@businesssupporthelpline.org
Find more details and helplines in Scotland, Wales and Northern
Ireland.


Guidance Additional government resources to support your business during coronavirus disruptions
Webinars
Government departments are hosting a series of webinars to help businesses
understand the guidance and support available:

to find out how to make your workplace COVID-secure, register here

for topics that cover supporting and retaining staff and the self-employed, register to attend future webinars or watch recorded sessions

for international trade, register here or watch recorded sessions

for small businesses and changes to reporting, regulation and tax, watch recorded webinars


Guidance Additional government resources to support your business during coronavirus disruptions
Find a Job service
If your business needs more workers as a result of COVID-19, such as those in
food logistics, preparation and retail, post vacancies on Find a
Job.


Guidance Additional government resources to support your business during coronavirus disruptions
The Skills Toolkit
Free online courses at all levels to build your digital and numeracy skills:

the National Careers Service skills toolkit


Guidance Additional government resources to support your business during coronavirus disruptions
Growth Hubs
Find your Growth Hub
for free advice and information on:

local and national business support
sources of finance
help to build business resilience.


Guidance Apply for a coronavirus Bounce Back Loan
If the lender turns you down
If one lender turns you down, you can apply to other lenders in the
scheme.
You may want to consider using a broker to find the right type of finance for
your needs, or do your own research using the British Business Bank’s finance
guide.


Guidance Apply for a coronavirus Bounce Back Loan
How long the loan is for
The length of the loan is 6 years, but you can repay early without paying a
fee. No repayments will be due during the first 12 months.


Guidance Apply for a coronavirus Bounce Back Loan
How to apply
There are 11 lenders participating in the scheme including many of the main
retail banks. You should approach a suitable lender yourself via the lender’s
website.
The lender will ask you to fill in a short online application form and self-
declare that you are eligible.
The lender will decide whether to offer you a loan or another type of finance
and you’ll be responsible for repaying 100% of the amount borrowed.
 Find a lender


Guidance Apply for the Coronavirus Business Interruption Loan Scheme
Eligibility
You can apply for a loan if your business:

is based in the UK
has an annual turnover of up to £45 million

You need to show that your business:

would be viable were it not for the pandemic
has been adversely impacted by the coronavirus

If you want to borrow £30,000 or more, you also need to confirm that your
business wasn’t classed as a business in difficulty on 31 December 2019.
Who cannot apply
Businesses from any sector can apply, except:

banks, insurers and reinsurers (but not insurance brokers)
public-sector bodies
state-funded primary and secondary schools


Guidance Apply for the Coronavirus Business Interruption Loan Scheme
How long the loan is for
The maximum length of the facility depends on the type of finance you apply
for and will be:

up to 3 years for overdrafts and invoice finance facilities
up to 6 years, for loans and asset finance facilities


Guidance Apply for the Coronavirus Business Interruption Loan Scheme
How to apply
There are over 50 lenders participating in the scheme including all the main
retail banks. You should approach a suitable lender yourself via the lender’s
website.
You’ll need to tell the lender:

the amount you’d like to borrow
what the money is for
how long you’d like to pay it back

Supporting documents
You’ll need to provide documents that show you can afford to repay the loan.
These may include:

management accounts
cash flow forecast
business plan
historic accounts
details of assets

The documents required will vary from lender to lender and depend on how much
you’re asking for. If you’re asking your existing lender for a small loan, the
process may be automated and not require all of the documents.
The lender will check that the loan is:

for a suitable business purpose
affordable for you
the right type of finance for your needs

The lender will decide whether to offer you a loan or another type of finance
and you’ll be responsible for repaying 100% of the amount borrowed.
 Find a lender


Guidance Apply for the coronavirus Future Fund
Eligibility
Your business is eligible if:

it is UK-incorporated - if your business is part of a corporate group, only the parent company is eligible
it has raised at least £250,000 in equity investment from third-party investors in the last 5 years
none of its shares are traded on a regulated market, multilateral trading facility or other listing venue
it was incorporated on or before 31 December 2019
at least one of the following is true:
half or more employees are UK-based
half or more revenues are from UK sales

Check your eligibility.


Guidance Apply for the coronavirus Future Fund
How to apply
The scheme is being delivered by the British Business Bank.
 Find out how to apply


Guidance COVID-19 advice for accommodation providers
What the exclusions mean
Hotels and other accommodation providers should be able to remain open if:

They are part of the response to support key workers or vulnerable groups.
There is a specific need for some or all of the site to remain open (for example they are housing people who have been flooded out of their homes, being used by public services to provide emergency accommodation or are not able to return to their primary residence).
If businesses are providing rooms to support homeless people, through arrangements with local authorities and other public bodies, they should remain open.
If a holiday park or caravan park is your primary residence you can remain on site.

Guidance for families in temporary accommodation or B&Bs;
If the temporary accommodation is currently the family’s primary residence,
they can remain.
People staying in accommodation that have symptoms of COVID-19
If anyone is displaying signs of the Covid-19
virus, they should not be using public transport. If they are
not symptomatic but they need to return to where they live, then using public
transport is okay. When using public transport, people should try to adhere to
the simple social distancing
principles of being two metres apart.
Guidance for hotels serving food
Hotels and accommodation providers that are remaining open to house key
workers, vulnerable groups and other exempted groups will still be able to
serve food, subject to the social distancing
guidelines (for example by providing a takeaway service, ‘grab and go’
service or room service).
Workplace canteens can also stay open where required but must adhere to
social distancing
guidelines.
Read further guidance for non-essential
travel
during the COVID pandemic


Guidance COVID-19: guidance for young people on shielding and protecting people most likely to become unwell if they catch coronavirus
Clinically extremely vulnerable people
Some adults and young people have health conditions that mean they are more
likely to get very unwell and might have to go to hospital if they catch
coronavirus (COVID-19). These people are described as being clinically
extremely vulnerable and include those who:

have had a solid organ transplant – kidney, liver, pancreas, heart, or lung
are having treatments for some cancers
have severe long-term lung disease including cystic fibrosis and severe asthma
have rare diseases that increase their risk of infection
are on medication that compromises their immune system and so are much more likely to get infections and become seriously unwell from them
are pregnant with significant heart disease

This guidance is for all adults and young people who are most likely to become
very unwell if they catch coronavirus (COVID-19), wherever they live or
usually spend their time. This could be:

in their own home
in a care home
at school
at a special school (for example a school for young people with special educational needs)
at university


Guidance COVID-19: guidance for young people on shielding and protecting people most likely to become unwell if they catch coronavirus
Advice for young carers supporting someone who is clinically extremely vulnerable
How can people I live with support me to shield?
Families, supporters and carers also need to take precautions to help those
most likely to get very unwell from coronavirus (COVID-19). They should read
the full guidance for
more information.
Most young people don’t live alone. If you are shielding then the rest of your
family or household do not have to start shielding themselves too, but they
should do what they can to support you. This means carefully following
guidance on social
distancing and they
should also try to:

minimise the time they spend in shared areas such as the kitchen, bathroom and sitting area, and avoid using the kitchen at the same time as you
keep 2 metres away from you
if possible, use a separate bathroom to you and always use different towels
clean spaces after every use, including the kitchen and bathroom, using regular cleaning products
regularly wash their hands and maintain good personal hygiene

Encourage the rest of your family or household to follow the advice as far as
they are able.


Guidance COVID-19: guidance for young people on shielding and protecting people most likely to become unwell if they catch coronavirus
Register for support
If you receive care or support from other people, this can still carry on
whilst you are staying at home. You should avoid contact with anyone who is
showing symptoms of coronavirus (COVID-19).
Everyone who has received a letter advising that they are clinically extremely
vulnerable can register online to get free extra support. This includes
arranging for essential groceries to be delivered for free to your home. If
you are clinically extremely vulnerable, you can register even if you do not
need support now. There are two ways to register:

register online
call 0800 028 8327

You will need to give your NHS number when you register. This will be at the
top of the letter you have received letting you know you are clinically
extremely vulnerable or on any prescriptions.


Guidance COVID-19: guidance for young people on shielding and protecting people most likely to become unwell if they catch coronavirus
Looking after your wellbeing whilst shielding
Make sure you look after your wellbeing for as long as you are advised to
shield by doing things such as:

spending time doing indoor activities that you enjoy
looking for ideas of exercises you can do at home. You can find free, easy 10 minute workouts to try at home from Public Health England or on the NHS website
trying to eat healthy meals and drink enough water
growing plants indoors or outdoors, if you have space
spending time in the garden or other private outdoor space (if you have that) to get some sunlight, keeping at least 2 metres away from your neighbours if you are sitting on your doorstep
try spending time with the windows open to let in the fresh air, arranging space to sit and see a nice view (if possible) and get some natural sunlight
staying in contact with friends and family by text, phone or video call
limiting your time reading the news or being on social media as this can make you feel more worried or anxious

Your mental wellbeing is an important part of adjusting to
shielding. It might make you feel worried or anxious if you
are more likely to become very unwell from coronavirus (COVID-19). It can be
stressful to be away from your friends, change your normal routine and become
less active. You may find shielding and social distancing boring or
frustrating.
There are links to support you at this time especially for young people at
Rise Above and Young
Minds.


Guidance COVID-19: guidance for young people on shielding and protecting people most likely to become unwell if they catch coronavirus
Register for support
Advice on preventing the spread of airway and chest infections
If you, or someone you’re caring for, is clinically extremely vulnerable,
there are some general principles that you can take to reduce the risk caused
by respiratory viruses.
Ensure you follow advice on good hygiene, including:

washing your hands regularly with soap and water for at least 20 seconds. Do this after you blow your nose, sneeze or cough, and before you eat or touch food.
Sanitising your hands using an alcohol based hand sanitiser if soap and water is not available, but this should not replace proper handwashing
avoiding touching your eyes, nose and mouth with unwashed hands
asking anyone coming into your home to wash their hands for 20 seconds using soap and water or hand sanitiser, after entering
covering your mouth and nose with a tissue or your sleeve (not your hands) when you cough or sneeze
putting used tissues in the bin immediately and washing your hands afterwards
cleaning and disinfecting any objects or surfaces in your home that you normally touch a lot
avoiding any contact with people who have symptoms of coronavirus (COVID-19) (they should be isolating if they show symptoms)


Guidance COVID-19: guidance for young people on shielding and protecting people most likely to become unwell if they catch coronavirus
Advice for young carers supporting someone who is clinically extremely vulnerable
If you are a young carer supporting someone who is clinically extremely
vulnerable, you can help protect them by:

only providing essential care, unless they are your child
following all of the advice on preventing the spread of airway and chest Infections [ADD LINK from previous section]
not visiting or providing care if you are unwell – make alternative arrangements for their care
providing information on who they should call if they feel unwell and how to use NHS 111 online coronavirus service, and leaving the number for NHS 111 somewhere that is very easy to see
finding out about different sources of support that could be used and accessing further advice on creating a back-up plan, which is available from Carers UK
looking after your own wellbeing and physical health during this time. There is more information and advice especially for young people at Rise Above and Young Minds


Guidance COVID-19: guidance for young people on shielding and protecting people most likely to become unwell if they catch coronavirus
Staying at home and shielding for clinically extremely vulnerable people
Clinically extremely vulnerable people need to take extra action to prevent
themselves from coming into contact with the virus, this is known as
‘shielding’.
If you are part of this group, the NHS will have sent you or will send you, a
letter and/or a text confirming this. The letter may be sent to your parent or
guardian on your behalf. If you think you are part of this group but you
haven’t been contacted by the NHS, you should call your GP or hospital doctor
for advice.
After sending you a letter your clinician will be in touch to discuss what
actions you should take depending on your individual circumstances. These may
include:

Do not leave your house until 30 June, at which point further guidance will be issued - this means staying at home at all times after getting your letter.
Do not meet up with people outside of your household, including friends and family that don’t usually live with you, even if you are 2 metres apart (3 steps).
Strictly avoid contact with anyone who is showing symptoms of coronavirus (COVID-19).

Tell everyone that is not an essential supporter or carer that they cannot
visit you. People from outside of your household must not come into your home,
and you must not leave your home to meet them.
You should arrange for other people to bring you the things you need and leave
them outside your door (remember, they should not come into your home and you
should not leave home to meet them). To reduce the risk of exposure even more,
wash your hands after handling the delivery.
You can ask friends or family to get your medication for you. If they cannot
do this, you can contact your pharmacy and ask them to deliver it as many
pharmacies are already doing this. Otherwise you can use the NHS
App.
If that is not possible, or you need support to get other things, go to
www.gov.uk/coronavirus-extremely-vulnerable and fill in your details for free
support to be arranged for you.
*[GP]: general practitioner (family doctor)


Guidance COVID-19: guidance for young people on shielding and protecting people most likely to become unwell if they catch coronavirus
Advice for young carers supporting someone who is clinically extremely vulnerable
Receiving care from other people
If other people help you with basic or personal care needs, like help with
washing, dressing, going to the toilet or eating, this can carry on.
Paid carers can get more information about how they can protect you from the
home care provision
guidance. Family and friend carers may also find this helpful, so they know
what paid carers should be doing to protect you.
Nurses or doctors can also carry on visiting you. Anyone coming into your home
should wash their hands for 20 seconds using soap and water, or hand sanitiser
after entering.
But, if anyone who cares for you has symptoms of coronavirus (COVID-19), they
must not visit you and should self-isolate in line with the stay at home
guidance.
Make a plan about who will care for you if the people who usually do are not
able to because, for example, they are unwell.
Talk to your parents and/or carers about this and if you’re not sure who else
would be able to care for you, contact your local
council for advice.
Use the phone or internet to keep in touch with other people. Health and
social services are all still open so ring if you need them.
If you have symptoms of COVID-19, you should contact NHS 111 online. Do not go
to hospital or your GP surgery, but if you need treatment, hospitals are still
there to support and advise you. If there is an emergency, call 999. Explain
that you are extremely vulnerable to coronavirus and are most likely to get
very unwell.
If you have GP or other health appointments during the time that you are
shielding, these may be rearranged to be over the phone. Your GP or
practitioner will be in contact if this is the case.
*[GP]: general practitioner (family doctor)


Guidance Check if you can claim a grant through the Self-Employment Income Support Scheme
How to claim
The online service is now available. Make your
claim from the date we gave you.
If you’re unable to claim online you should contact HMRC for help.
If you receive texts, calls or emails claiming to be from HMRC, offering
financial help or a tax refund and asking you to click on a link or to give
personal information, it is a scam. You should email it to
phishing@hmrc.gov.uk and then delete it.


Guidance Check if you can claim a grant through the Self-Employment Income Support Scheme
Check if you’re eligible to claim
You can check online to find out if you’re eligible to make a claim. Your tax
agent or adviser can also check your eligibility on your behalf.
You’ll need your:

Self Assessment Unique Taxpayer Reference (UTR) number - if you do not have this find out how to get your lost UTR number
National Insurance number - if you do not have this find out how to get your lost National Insurance number

Online services may be slow during busy times. Find out if there are any
problems with this service.
Check now
If you’re eligible
We’ll tell you the date you’ll be able to make your claim from, and ask you to
add your contact details.
If you can claim straightaway you’ll also need your:

Government Gateway user ID and password - if you do not have a user ID, you can create one when you check your eligibility or make your claim
UK bank details (only provide bank account details where a Bacs payment can be accepted) including:
bank account number
sort code
name on the account
your address linked to your bank account

You’ll have to confirm to HMRC that your business has been adversely affected
by coronavirus.
If you’re not eligible
We have used the information you or your tax agent or adviser sent us on your
Self Assessment tax returns to work out your eligibility.
If you submitted your returns between 26 March 2020 and 23 April 2020 check
your eligibility again as the online service has been updated.
If you think you are eligible, you should first check who can claim or contact
your tax agent or adviser for help.
If you still think you should be able to claim you can ask HMRC to
review your
eligibility.
Find other help and support you can get.
*[UTR]: Unique Taxpayer Reference


Guidance Check if you can claim a grant through the Self-Employment Income Support Scheme
Who can claim
You can claim if you’re a self-employed individual or a member of a
partnership and all of the following apply:

you traded in the tax year 2018 to 2019 and submitted your Self Assessment tax return on or before 23 April 2020 for that year
you traded in the tax year 2019 to 2020
you intend to continue to trade in the tax year 2020 to 2021
you carry on a trade which has been adversely affected by coronavirus

Your business could be adversely affected by coronavirus if, for example:

you’re unable to work because you:
are shielding
are self-isolating
are on sick leave because of coronavirus
have caring responsibilities because of coronavirus

you’ve had to scale down or temporarily stop trading because:
your supply chain has been interrupted
you have fewer or no customers or clients
your staff are unable to come in to work

You should not claim the grant if you’re a limited company or operating a
trade through a trust.
To work out your eligibility we will first look at your 2018 to 2019 Self
Assessment tax return. Your trading profits must be no more than £50,000 and
at least equal to your non-trading income.
If you’re not eligible based on the 2018 to 2019 Self Assessment tax return,
we will then look at the tax years 2016 to 2017, 2017 to 2018, and 2018 to
2019.
Find out how we will work out your
eligibility including if we
have to use other years.
Grants under the Self-Employment Income Support Scheme are not counted as
‘access to public funds’, and you can claim the grant on all categories of
work visa.
You must make the claim yourself. Your tax agent or adviser must not claim on
your behalf as this will trigger a fraud alert, and you will have to contact
HMRC. This will cause a significant delay to you receiving your payment.
How different circumstances affect the scheme
Check if your circumstances affect your
eligibility for the following:

if your return is late, amended or under enquiry
if you’re a member of a partnership
if you’re on or took parental leave
if you have loans covered by the loan charge
if you claim averaging relief
if you’re non-resident or chose the remittance basis
state aid


Guidance Check if you can claim a grant through the Self-Employment Income Support Scheme
How much you’ll get
You’ll get a taxable grant based on your average trading profit over the 3 tax
years:

2016 to 2017
2017 to 2018
2018 to 2019

We will work out your average trading profit by adding together your total
trading profits or losses for the 3 tax years, then we will divide by 3.
The grant will be 80% of your average monthly trading profits, paid out in a
single instalment covering 3 months, and capped at £7,500 altogether. The
online service will tell you how we’ve worked your grant out.
The grant amount we work out for you will be paid directly into your bank
account, in one instalment.
Find out how we will work out your average trading profits including if you
have not traded for all 3 years.


Guidance Check if you can claim a grant through the Self-Employment Income Support Scheme
Other help you can get
Get other financial support
You can make a claim for Universal Credit while you wait for the grant. The grant may
affect the amount of Universal Credit you get, but will not affect claims for
earlier periods.
The government is also providing the following help for the self-employed:

deferral of Self Assessment Income Tax and VAT payments
grants for businesses that pay little or no business rates
Business Interruption Loan Scheme
Bounce Back Loan

If you have other employment as a director or employee paid through PAYE your
employer may be able to get support using the Coronavirus Job Retention
Scheme.
Get help online
You can watch videos and register for free
webinars to learn more about the support available to
help you deal with the economic impacts of coronavirus.
Use HMRC’s digital assistant to find more
information about the coronavirus support schemes.
Contacting HMRC
We are receiving very high numbers of calls. Contacting HMRC unnecessarily
puts our essential public services at risk during these challenging times.
But you can contact HMRC if you cannot get the help you need online.


Guidance Check if you can claim back Statutory Sick Pay paid to employees due to coronavirus (COVID-19)
Who can use the scheme
You can use the scheme as an employer if:

you’re claiming for an employee who’s eligible for sick pay due to coronavirus
you have a PAYE payroll scheme that was created and started on or before 28 February 2020
you had fewer than 250 employees on 28 February 2020 across all your PAYE payroll schemes

Employees do not have to give you a doctor’s fit note for you to make a claim.
But you can ask them to give you either:

an isolation note from NHS 111 - if they are self-isolating and cannot work because of coronavirus (COVID-19)
the NHS or GP letter telling them to stay at home for at least 12 weeks because they’re at high risk of severe illness from coronavirus

The scheme covers all types of employment contracts, including:

full-time employees
part-time employees
employees on agency contracts
employees on flexible or zero-hour contracts
fixed term contracts (until the date their contract ends)

We will let you know when the scheme will end.
If you’re claiming for wage costs through the Coronavirus Job Retention
Scheme
You can claim back from both the Coronavirus Job Retention Scheme and the
Coronavirus Statutory Sick Pay Rebate Scheme for the same employee but not for
the same period of time.
State aid limits
Your claim amount should not take you above the state aid limits under the EU
Commission temporary
framework.
This is when combined with other aid received under the framework. The maximum
level of state aid that a business may receive is €800,000. There is a lower
maximum for agriculture at €100,000 and aquaculture and fisheries at €120,000.
Connected companies and charities
Connected companies and charities can also use the scheme if their total
combined number of PAYE employees was fewer than 250 on the 28 February 2020.
Using an agent to do PAYE online
If you use an agent who is authorised to do PAYE online for you, they will be
able to claim on your behalf. You should speak to your agent about whether
they are providing this service.
If you would like to use an agent, but do not have one authorised to do PAYE
online for you, you can do that by accessing your HMRC online
services and selecting
‘Manage Account’.
You must be enrolled in PAYE online for employers to do this and will need to
ask your agent for their agent ID. Your agent can get this from their HMRC
online service for agents by selecting ‘authorise client.’
You can also use this service to remove authorisation from your agent if you
do not want it to continue after they have submitted your claim(s).
If an agent makes a claim on your behalf, you will need to tell them which
bank account you would like the grant to be paid into. You must only provide
bank details where a BACS payment can be accepted.


Guidance Check if you can claim back Statutory Sick Pay paid to employees due to coronavirus (COVID-19)
Other help you can get
Get help online
Use HMRC’s digital assistant to find more
information about the coronavirus support schemes.
Contacting HMRC
We are receiving very high numbers of calls. Contacting HMRC unnecessarily
puts our essential public services at risk during these challenging times.
You can contact HMRC about the
Coronavirus Statutory Sick Pay Rebate Scheme if you cannot get the help you
need online.


Guidance Check if you can claim back Statutory Sick Pay paid to employees due to coronavirus (COVID-19)
What you can claim
The repayment will cover up to 2 weeks Statutory Sick Pay starting from the
first qualifying day of sickness, if an employee is unable to work because
they:

have coronavirus symptoms
are self-isolating because someone they live with has symptoms
are self-isolating because they’ve been notified by the NHS or public health bodies that they’ve come into contact with someone with coronavirus
are shielding and have a letter from the NHS or a GP telling them to stay at home for at least 12 weeks

You can claim from the first qualifying day your employee is off work if the
period of sickness started on or after:

13 March 2020 - if your employee had coronavirus or the symptoms or is self-isolating because someone they live with has symptoms
16 April 2020 - if your employee was shielding because of coronavirus
28 May 2020 - if your employee has been notified by the NHS or public health bodies that they’ve come into contact with someone with coronavirus

A ‘qualifying day’ is a day an employee usually works on.The weekly rate was
£94.25 before 6 April 2020 and is now £95.85. If you’re an employer who pays
more than the weekly rate of Statutory Sick Pay you can only claim up to the
weekly rate paid.
Use the SSP calculator to
work out the actual amount.
Records you must keep
You must keep records of Statutory Sick Pay that you’ve paid and want to claim
back from HMRC.
You must keep the following records for 3 years after the date you receive the
payment for your claim:

the dates the employee was off sick
which of those dates were qualifying days
the reason they said they were off work - if they had symptoms, someone they lived with had symptoms or they were shielding
the employee’s National Insurance number

You can choose how you keep records of your employees’ sickness absence. HMRC
may need to see these records if there’s a dispute over payment of SSP.
You’ll need to print or save your state aid declaration (from your claim
summary) and keep this until 31 December 2024.
*[SSP]: Statutory Sick Pay


Guidance Check if you can claim back Statutory Sick Pay paid to employees due to coronavirus (COVID-19)
How to claim
You must have paid your employees’ sick pay before you claim it back.
You can claim back coranvirus-related Statutory Sick Pay using the online
service.
If you use an agent who is authorised to do PAYE online for you, they will be
able to claim on your behalf.
Employers who are unable to claim online should have received a letter on an
alternative way to claim. Contact
HMRC if you
have not received a letter and are unable to make any eligible claims online.


Guidance Check if you can get Tax-Free Childcare and 30 hours free childcare during coronavirus (COVID-19)
If you’re on furlough
If your employer has no work for you they might be able to keep you on the
payroll and put you on temporary leave instead. This is known as being put ‘on
furlough’ and you’re paid 80% of wages through the Coronavirus Job Retention
Scheme.
You should apply, or reconfirm if you already have a childcare account, if
your wage, and your partner’s wage if you have one, is:

at least the National Minimum Wage for 16 hours a week
below the normal minimum income requirement, but you’d normally expect to meet the income requirement


Guidance Check if you can get Tax-Free Childcare and 30 hours free childcare during coronavirus (COVID-19)
If you’re a critical worker
If you missed the 31 March deadline
If you’re a critical worker and you’ve missed the reconfirmation or
application deadline for 30 hours free childcare, you should apply or
reconfirm if you already have a childcare account.
Local authorities will be able to extend the validity dates on 30 hours codes
for eligible critical worker parents during the summer term.
If you’re working more
If you’re a critical worker you may have exceeded the maximum income threshold
of £100,000 per year. If this is because of increased hours as a direct result
of coronavirus, you’ll still be eligible for 30 hours and Tax-Free Childcare
for the current tax year.


Guidance Check if you can get Tax-Free Childcare and 30 hours free childcare during coronavirus (COVID-19)
If you’re not able to work or you’re working less
You should apply or reconfirm if you already have a childcare account if
you’re:

getting sick pay or statutory sick pay (SSP) – time spent on sick pay or SSP will count as working and meeting the minimum income requirement
taking unpaid leave to care for others, such as your children - if you expect your income to meet the minimum income requirement (at least the National Minimum Wage for 16 hours a week) after coronavirus
living with someone who has coronavirus - you must stay at home - if you expect your income to meet the minimum income agreement (at least the National Minimum Wage for 16 hours a week) after coronavirus
working less, your hours have been reduced and your wage:
meets the minimum earnings requirement
is below the normal minimum earnings requirement but you would normally expect to earn above it

If you’re made redundant
If you’re made redundant you’re not eligible to apply or reconfirm you have a
childcare account because you’re:

no longer in work
not meeting the minimum income requirement

If you start employment again and expect to earn above the minimum income
requirement you can apply 31 days before you start your new job.


Guidance Check if you can get Tax-Free Childcare and 30 hours free childcare during coronavirus (COVID-19)
If you’re self-employed
You should apply or reconfirm if you already have a childcare account if you
are:

continuing to work, and your earnings:
are above the minimum earnings requirement
are below the normal minimum earnings requirement but you would normally expect to earn above it

not able to get work because of coronavirus:
you may be eligible to claim a grant through the Self-Employment Income Support Scheme - payments made to you through the scheme will count as earnings
and you’re not eligible for self-employed income support but would expect to earn at least the minimum income requirement

If you’re claiming Universal Credit
If you are now claiming Universal Credit and were getting:

Tax-Free Childcare, you cannot apply or reconfirm for Tax-Free Childcare - if you stop claiming Universal Credit you can apply for Tax-Free Childcare again

30 hours free childcare, and you meet the revised minimum income requirement or would expect to normally, you should apply or reconfirm if you already have a childcare account


Guidance Check if you're eligible for the coronavirus Retail, Hospitality and Leisure Grant Fund
How to claim
You do not need to take any action. If you’re an eligible business, your local
council will contact you and provide details of how to claim.
Contact your local council if you think you’re eligible for a grant but have not
yet received it.


Guidance Check if you're eligible for the coronavirus Retail, Hospitality and Leisure Grant Fund
What you get
If your business has a property with a rateable value of £15,000 or under, you
may be eligible for a grant of £10,000.
If your business has a property that has a rateable value of over £15,000 but
less than £51,000, you may be eligible for a grant of £25,000.


Guidance Check if you're eligible for the coronavirus Retail, Hospitality and Leisure Grant Fund
Eligibility
You’re eligible if your business:

is based in England
is in the retail, hospitality or leisure sector
had a rateable value of under £51,000 on 11 March 2020

Changes made to a business’s rateable value or rating assessment after 11
March 2020 will not affect eligibility.
Properties covered by the fund
Properties eligible for the grant will be those that are wholly or mainly
being used as a hospitality, retail, or leisure venue, such as a:

shop
restaurant, café, bar or pub
cinema or live music venue
estate agent or letting agency
assembly or leisure property - for example, a bingo hall, a sports club, a gym or spa
hospitality property - for example, a hotel, a guest house or self-catering accommodation

Eligible charities which have received charitable rate
relief or discretionary relief can still get the grant.
Properties excluded from the fund
You cannot get funding for:

properties occupied for personal uses, such as private stables, beach huts and moorings
car parks and parking spaces

If you use more than one property
Eligible businesses can get one grant per property.
You cannot claim both the retail, hospitality and leisure grant and the small
business grant on the same property.
If you already get state aid
The retail, hospitality and leisure grant counts as state aid under the
COVID-19 Temporary
Framework.
Your local council will ask you to complete a declaration confirming that:

you will not exceed the state aid temporary framework threshold of €800,000
you were not an ‘undertaking in difficulty’ on 31 December 2019


Guidance Check if you're eligible for the coronavirus Small Business Grant Fund
Eligibility
You’re eligible if your business:

is based in England
occupies property
was eligible for small business rate relief (including tapered relief) or rural rate relief on 11 March 2020

Changes made to a business’s rateable value or rating assessment after 11
March 2020 will not affect eligibility.
Properties excluded from the fund
You cannot get funding for:

properties occupied for personal uses, such as private stables, beach huts and moorings
car parks and parking spaces

If you use more than one property
Eligible businesses can get one grant per property.
You cannot claim both the small business grant and the retail, hospitality
and leisure grant on the same
property.
If you already get state aid
The small business grant counts towards the total de minimis state aid you’re
allowed to get over a 3 year period.
Your local council will ask you to complete a de minimis declaration
confirming that you will not exceed the de minimis state aid threshold of
€200,000.
If you exceed the de minimis threshold you may still be eligible for funding
under the COVID-19 Temporary
Framework.
Your local council will ask you to complete a declaration confirming that:

you will not exceed the state aid temporary framework threshold of €800,000
you were not an ‘undertaking in difficulty’ on 31 December 2019


Guidance Check if your nursery is eligible for business rates relief due to coronavirus (COVID-19)
Eligibility
You’re eligible if your business:

is on Ofsted’s Early Years Register
provides care and education for children up to 5 years old (early years foundation stage)

Local authority-run nurseries are not eligible.


Guidance Check if your nursery is eligible for business rates relief due to coronavirus (COVID-19)
When it applies
The relief will apply to your business rates bills for the 2020 to 2021 tax
year. Your local council may have to reissue your bill, but will do this as
soon as possible.


Guidance Check if your nursery is eligible for business rates relief due to coronavirus (COVID-19)
How to apply
You do not need to take any action. Your local council will apply the discount
automatically.
You can estimate the business rate relief using the business rates
calculator.
Contact your local council if you’re not getting a relief you think you’re entitled
to.


Guidance Check if your retail, hospitality or leisure business is eligible for business rates relief due to coronavirus (COVID-19)
Eligibility
You’re eligible if your property is a:

shop
restaurant, café, bar or pub
cinema or live music venue
assembly or leisure property - for example, a sports club, a gym or a spa
hospitality property - for example, a hotel, a guest house or self-catering accommodation


Guidance Check which expenses are taxable if your employee works from home due to coronavirus (COVID-19)
Type of equipment, service or supply
Mobile phones and SIM cards (no restriction on private use)
If you provide a mobile phone and SIM card without a restriction on private
use, limited to one per employee, this is non-taxable.
Broadband
If your employee already pays for broadband, then no additional expenses can
be claimed.
If a broadband internet connection is needed to work from home and one was not
already available, then the broadband fee can be reimbursed by you and is non-
taxable.
In this case, the broadband is provided for business and any private use must
be limited.
Laptops, tablets, computers, and office supplies
If these are mainly used for business purposes and not significant private
use, these are non-taxable.
Reimbursing expenses for office equipment your employee has bought
If your employee needs to buy home office equipment to allow them to work from
home, they will need to discuss this with you in advance.
If you reimburse your employee the actual costs of the purchase, then this is
non-taxable provided there is no significant private use.
If you do not reimburse your employee, then they can claim tax relief for
these purchases on their tax return or P87 as long as the amount claimed is
incurred wholly, exclusively and necessarily in the performance of their
duties of employment.
Your employees will need to keep records of their purchase and claim for the
exact amount. For more information on the strict tests that need to be passed
in order to qualify for tax relief see the guidance on Employment
Income.
Additional expenses like electricity, heating or broadband
Payment or reimbursement to your employees of up to £4 a week (£6 a week from
6 April 2020) is non-taxable for the additional household expenses incurred
when your employee is working from home.
If the claim is above this amount, then your employee will need to:

check with you beforehand to see if you will make these payments
keep receipts

Employer provided loans
A salary advance or loan to help your employee at a time of hardship counts as
an employment-related loan.
Loans provided with a value less than £10,000 in a tax year are non-taxable.
Further information on loans.
Temporary accommodation
If your employee needs to self-isolate but cannot do so in their own home, you
can reimburse hotel expenses and subsistence costs, these are taxable.
Further information on accommodation expenses.
Employees using their own vehicle for business
You can pay approved mileage allowance payments of 45p per mile up to 10,000
miles (25p per mile thereafter) free of tax and National Insurance
contributions.
If you do not pay mileage allowance, your employee can claim tax relief
through their Personal Tax Account.
Further information on approved mileage allowance
payments.


Guidance Check which expenses are taxable if your employee works from home due to coronavirus (COVID-19)
Significant private use
For items which are taxable, exemptions for work related benefits must show
that there is no significant private use.
HMRC accepts that where:

your policy about private use is clearly stated to your employee and sets out the circumstances in which private use may be made (this may include making the conditions clear in employment contracts or asking employees to sign a statement acknowledging company policy on what use is allowed and any disciplinary consequences if the policy is not followed)
any decision of the employer not to recover the costs of private use is a commercial decision, rather than rewarding your employee

Significant private use should not be based on the time spent on different
uses. It should be based on your employee’s duties and the need for them to
have the equipment or services provided so they can do their job.
Record keeping
You do not have to keep detailed records of every instance of private use to
prove a claim for exemption.


Guidance Check which expenses are taxable if your employee works from home due to coronavirus (COVID-19)
How to report to HMRC
Taxable expenses or benefits
Any expenses or benefits which are related to coronavirus can be reported on
your PAYE Settlement Agreement.
This means you can settle tax and National Insurance contributions on any
expenses or benefits, even though the responsibility would usually be on your
employee, or on both you and your employee.
This applies to coronavirus related items only, for example, a new desk can go
onto the PAYE Settlement Agreement, but a new sofa cannot.
If you are currently payrolling benefits in
kind, you may continue to report expenses and
benefits through your payroll. You may also continue to report expenses and
benefits through P11D returns.
Non-taxable expenses or benefits
Do not report to HMRC.
Further information on non-taxable expenses or benefits for
employees.


Guidance Check which expenses are taxable if your employee works from home due to coronavirus (COVID-19)
Contact HMRC
Contact HMRC if you’re an employer and need
help and support on paying tax due to coronavirus.
Get help online
Use HMRC’s digital assistant
to find more information about the coronavirus support schemes.


Guidance Claim for wages through the Coronavirus Job Retention Scheme
Contacting HMRC
We are receiving very high numbers of calls. Contacting HMRC unnecessarily
puts our essential public services at risk during these challenging times.
Do not contact HMRC unless it has been more than 10 working days since you
made the claim and you have not received it in that time.
Get help online
Use HMRC’s digital assistant to find more
information about the coronavirus support schemes.
You can also contact HMRC
about the Coronavirus Job Retention Scheme, if you cannot get the help you
need online.


Guidance Claim for wages through the Coronavirus Job Retention Scheme
How to claim
You’ll need the Government Gateway user ID and password you got when you
registered for PAYE online.
If you do not finish your claim in one session, you can save a draft. You must
complete your claim within 7 days of starting it.
Online services may be slow during busy times. Check if there are any
problems with this
service.
Claim now


Guidance Claim for wages through the Coronavirus Job Retention Scheme
After you’ve claimed
Once you’ve claimed, you’ll get a claim reference number. HMRC will then check
that your claim is correct and pay the claim amount by BACs into your bank
account within 6 working days.
You must:

keep a copy of all records for 6 years, including:
the amount claimed and claim period for each employee
the claim reference number for your records
your calculations in case HMRC need more information about your claim

tell your employees that you have made a claim and that they do not need to take any more action
pay your employee their wages, if you have not already

You must pay the full amount you are claiming to your employee, even if your
company is in administration. If you’re not able to do that, you’ll need to
repay the money back to HMRC. The same applies in relation to employer NICs
and pension contributions you claim regarding your employee. The full amount
you claim in respect of these must be paid or you will need to repay the money
back to HMRC.
Employers cannot enter into any transaction with the worker which reduces the
wages below this amount. This includes any administration charge, fees or
other costs in connection with the employment. Where an employee had
authorised their employer to make deductions from their salary, these
deductions can continue while the employee is furloughed provided that these
deductions are not administration charges, fees or other costs in connection
with the employment.
When the government ends the scheme
When the government ends the scheme, you must make a decision, depending on
your circumstances, as to whether employees can return to their duties. If
not, it may be necessary to consider termination of employment (redundancy).
Tax Treatment of the Coronavirus Job Retention Grant
Payments received by a business under the scheme are made to offset these
deductible revenue costs. They must therefore be included as income in the
business’s calculation of its taxable profits for Income Tax and Corporation
Tax purposes, in accordance with normal principles.
Businesses can deduct employment costs as normal when calculating taxable
profits for Income Tax and Corporation Tax purposes.
Individuals with employees that are not employed as part of a business (such
as nannies or other domestic staff) are not taxable on grants received under
the scheme. Domestic staff are subject to Income Tax and NICs on their wages
as normal.
How to report grant payments in Real Time Information
Find out how to report Coronavirus Job Retention Scheme grant payments on
Real Time Information submissions.


Guidance Claim for wages through the Coronavirus Job Retention Scheme
What you’ll need
To make a claim, you will need:

to be registered for PAYE online
your UK bank account number and sort code (only provide bank account details where a BACS payment can be accepted)
the billing address on your bank account (this is the address on your bank statements)
your employer PAYE scheme reference number
the number of employees being furloughed
each employee’s National Insurance number (you will need to search for their number if you do not have it or contact HMRC if your employee does not have a number)
each employee’s payroll or employee number (optional)
the start date and end date of the claim
the full amounts that you’re claiming for including:
employee wages
employer National Insurance contributions
employer minimum pension contributions

your phone number
contact name

You also need to provide either:

your name (or the employer’s name if you’re an agent)
your Corporation Tax unique taxpayer reference
your Self Assessment unique taxpayer reference
your company registration number

Using an agent to do PAYE online
If you use an agent who is authorised to do PAYE online for you, they will be
able to claim on your behalf.
If you would like to use an agent, but do not have one authorised to do PAYE
online for you, you can do that by accessing your HMRC online
services and selecting
‘Manage Account’.
You must be enrolled in PAYE online for employers to do this and will need to
ask your agent for their agent ID. Your agent can get this from their HMRC
online service for agents by selecting ‘authorise client.’
You can also use this service to remove authorisation from your agent if you
do not want it to continue after they have submitted your claim(s).
If an agent makes a claim on your behalf you will need to tell them which bank
account you would like the grant to be paid into. You must only provide bank
details where a BACS payment can be accepted.
If you’re putting 100 or more employees on furlough
If you’re claiming for 100 or more furloughed employees, you’ll need to upload
a file containing the following for each employee:

full name
National Insurance number
payroll number (optional)
furlough start date
furlough end date (if known)
full amount claimed

You’ll need ensure that you:

provide only the employee information requested here - if you provide more or less information than required, you may risk delaying your payment and/or be asked to provide the information again
submit one line per employee for the whole period
do not break up the calculation into multiple periods within the claim
do not split data by contract type
upload your file as an .xls, .xlsx, .csv or .ods


Guidance Closing certain businesses and venues in England
Compliance
As of 26 March
2020 these
restrictions became enforceable by law in England. These Regulations where
then amended on 22 April
2020 and 13 May
2020 due to the threat to
public health.
Everyone is required to comply with these Regulations issued by the government
in relation to coronavirus, in order to protect both themselves and others.
An owner, proprietor or manager carrying out a business (or a person
responsible for other premises) who contravenes the Regulations, without
reasonable excuse, commits an offence.
In England, Environmental Health and Trading Standards officers will monitor
compliance with these regulations, with police support provided if
appropriate. Businesses and venues that breach them will be subject to
prohibition notices, and a person, who is 18 or over, carrying on a business
in contravention of the Regulations may be issued with a fixed penalty. The
government is introducing higher fines for those who do not comply, to reflect
the increased risk to others of breaking the rules.
With the support of the police, prohibition notices can be used to require
compliance with the Regulations including requiring that an activity ceases.
It is also an offence, without reasonable excuse, to fail to comply with a
prohibition notice.
If prohibition notices are not complied with, or fixed penalty notice not
paid, you may also be taken to court with magistrates able to impose
potentially unlimited fines.


Guidance Closing certain businesses and venues in England
Business rates
In England, as announced on Monday 16 March, the government will provide a
business rates holiday for businesses and venues in the retail, hospitality
and/or leisure sector. This includes the businesses and venues in scope for
closure listed above. The relief will apply to business rates bills for the
2020 to 2021 tax year.


Guidance Closing certain businesses and venues in England
Businesses and venues that must remain closed to members of the public
To reduce social contact, the government has required by law the businesses
and venues in the left-hand column to close to members of the public. Legal
exceptions, and guidance on their scope, are set out in the right-hand column.
When using or operating any exemptions to closures listed below, you should
follow relevant social distancing guidance.
Food and drink
Restaurants and public houses, wine bars or other food and drink
establishments including within hotels and members’ clubs, such as dining
rooms
Exceptions
Food delivery and takeaway can remain operational. This can be a new activity
supported by the new permitted development rights in England. This covers the
provision of hot or cold food that has been prepared for consumers for
collection or delivery to be consumed, reheated or cooked by consumers off the
premises. Room service in hotels and accommodation.
Food and drink
Cafés and canteens
Exceptions
Food delivery and takeaway can remain operational (and as above). Cafés and
canteens at hospitals, police and fire services’ places of work, care homes or
schools; prison and military canteens; services providing food or drink to the
homeless may remain open. Where there are no practical alternatives, other
workplace canteens can remain open to provide food for their staff. For
example, this could include canteens at police or fire services’ places of
work. However, where possible, the government advises that staff should be
encouraged to bring their own food, and distributors can move to takeaway.
Employers are encouraged to take measures to minimise the number of people in
the canteen, for example by using a rota.
Retail
Hairdressers, barbers, beauty and nail salons, including piercing and tattoo
parlours
Exceptions
Retail
All retail, other than those exempt, must close their premises to members of
the public. However, staff may be present to make deliveries or provide
services in response to orders such as those through telephone, online, or
mail. Click and collect services can also operate, though customers must not
enter premises listed in the left-hand column.
Exceptions
• Food retailers, including supermarkets • Dental services, opticians,
audiology services, chiropody, chiropractors, osteopaths and other medical or
health services (including physiotherapy and podiatry services), and services
relating to mental health 1 • Pharmacies and chemists, including non-
dispensing pharmacies • Petrol stations • Bicycle shops • Homeware, building
supplies and hardware stores, including where those stores supply equipment
for hire • Garden centres and plant nurseries • Veterinary surgeries and pet
shops • Agricultural supplies shops • Convenience stores, corner shops and
newsagents • Off-licences and licensed shops selling alcohol, including those
within breweries • Laundrettes and dry cleaners • Post offices • Taxi or
vehicle hire businesses • Car repair and MOT services • Car parks • Banks,
building societies, short-term loan providers, credit unions, savings clubs,
cash points, currency exchange offices, businesses for the transmission of
money, and businesses which cash cheques. • Storage and distribution
facilities, including delivery drop off or collection points where they are on
the premises of any of the above businesses • Public toilets • Shopping
centres may stay open but only units of the types listed above may trade
Retail
Car showrooms
Exceptions
Retail
Outdoor markets
Exceptions
Livestock markets and stalls selling food
Retail
Auction houses
Exceptions
Livestock auctions
Accommodation
Holiday accommodation including hotels, hostels, B&Bs;, holiday rentals,
campsites and boarding houses
Exceptions
Where people live in these as interim abodes whilst their primary residence is
unavailable, or they live in them permanently, they may continue to do so.
Non-UK residents who are unable to travel to their country of residence during
this period can continue to stay in hotels or similar where required. Hotels
and other accommodation listed can be provided to any person who is unable to
return to their main residence, and to non-UK residents unable to travel.
Hotels and other accommodation listed can provide services to any critical
worker that is part of the effort to deal with coronavirus, if the stay is
necessary for their work. The list of critical workers was published by the
Cabinet Office and Department for Education on 19 March 2020. People who are
unable to move into a new home due to the current restrictions can also stay
at hotels. Where hotels, hostels, and B&Bs; are providing rooms to support
homeless and other vulnerable people such as those who cannot safely stay in
their home, through arrangements with local authorities and other public
bodies, they may remain open. Those attending a funeral will be able to use
hotels when returning home would be impractical. Hotels and other
accommodation listed are allowed to host blood donation sessions.
Accommodation
Caravan parks/sites for commercial uses
Exceptions
Where people live permanently in caravan parks or are staying in caravan parks
as interim abodes where their primary residence is not available, they may
continue to do so. Caravan parks also have the same exemptions as hotels and
other forms of accommodation listed above.
Non-residential institutions
Libraries
Exceptions
Digital library services and those where orders are taken electronically, by
telephone or by post (for example no-contact Home Library Services) may
continue.
Non-residential institutions
Community centres
Exceptions
Community centres can open for the purpose of hosting essential voluntary
activities and urgent public services, such as food banks, homeless services.
A community centre can open temporarily to host a blood donation session for
these services only. The government strongly advises that Public Health
England guidelines are followed.
Non-residential institutions
Places of worship
Exceptions
Funerals may be held but attendees must follow the restrictions as per
Regulation 6(1)(g), and it is advised that funerals be conducted in line with
guidance from Public Health England. Burial grounds and cemeteries can remain
open. Grounds surrounding crematoria may also remain open, including gardens
of remembrance. Providers of funeral services, such as funeral directors and
funeral homes, may remain open. A minister of religion or worship leader may
leave their home to travel to their place of worship. A place of worship may
broadcast an act of worship, whether over the internet or otherwise. A place
of worship can remain open for the purpose of hosting essential voluntary
activities and urgent public services, such as food banks, homeless services,
and blood donation sessions.
Assembly and leisure
Museums and galleries
Exceptions
Assembly and leisure
Nightclubs
Exceptions
Assembly and leisure
Cinemas, theatres and concert halls
Exceptions
Assembly and leisure
Bingo halls, casinos and betting shops
Exceptions
Assembly and leisure
Spas and massage parlours
Exceptions
Assembly and leisure
Skating rinks
Exceptions
Assembly and leisure
Indoor fitness studios, gyms, swimming pools or other indoor leisure centres
Exceptions
Any suitable assembly or leisure premises may open for blood donation
sessions.
Assembly and leisure
Indoor arcades, bowling alleys, soft play centres and similar facilities
Exceptions
Assembly and leisure
Funfairs
Exceptions
Outdoor recreation
Playgrounds, outdoor gyms and outdoor swimming pools
Exceptions
Outdoor sports courts, including public and private outdoor enclosed areas
such as tennis courts, golf courses, basketball courts, bowling greens and
football pitches, can open. The government strongly advises that social
distancing guidance is followed when using these facilities. Bars and
clubhouses at outdoor sports facilities must remain closed other than for
takeaway to be consumed off site. Parks, open countryside, beaches and
waterways can remain open. See further government guidance on access to green
spaces and outdoor recreation.
Local authorities are also urged to open waste and recycling centres. The
Coronavirus Restriction
Regulations have been
updated to make clear that people can leave their home to visit such centres.


Guidance Closing certain businesses and venues in England
Business support
In England, under the Retail, Hospitality and Leisure Grant (RHLG) announced
on Monday March 16, businesses and venues in England in the retail,
hospitality and leisure sectors will be eligible for cash grants of up to
£25,000 per property.
Eligible businesses and venues in these sectors with a property that has a
rateable value of up to £15,000 will receive a grant of £10,000. Eligible
businesses and venues in these sectors with a property that has a rateable
value of between £15,001 and £51,000 will receive a grant of £25,000.
Businesses and venues with a rateable value of over £51,000 are not included
in this scheme.
For more information please visit the government’s business support
page.


Guidance Closing certain businesses and venues in England
Home moving and work carried out in people’s homes
There is updated separate guidance on home
moving and associated activities during the
coronavirus outbreak.
There is also separate guidance on work carried out in other people’s
homes, for example, by tradespeople carrying out
repairs and maintenance, cleaners, or those providing paid-for childcare in a
child’s home.


Guidance Closing certain businesses and venues in England
Takeaway food and food delivery facilities may remain open and operational
This means people can continue to enter premises to access takeaway services,
including delivery drivers.
Businesses are encouraged to take orders online or by telephone, and
businesses must not provide seating areas, indoors and outdoors, for customers
to consume food and drink on. Ordering in advance is strongly encouraged to
avoid waiting in, as per Public Health England guidelines.
Planning regulations have been changed to enable restaurants, cafés and pubs
which do not currently offer delivery and hot or cold food takeaway to do so.
The legislation can be accessed
online.
People must not consume food or drinks on site at restaurants, cafés or pubs
whilst waiting for takeaway food. Those venues offering takeaway or delivery
services must not include alcoholic beverages in this list if their licence
does not already permit.


Guidance Closing certain businesses and venues in England
Length of closure
We asked the businesses and venues outlined above not to open for trade from
close of trade 23 March 2020.
Following the second point of review of these measures on 7 May 2020, the
government has set out its
plan to rebuild, including easing existing
restrictions in phases. As part of this, the government has provided clear
guidance on staying alert and
safe.


Guidance Coronavirus (COVID-19) essential international travel guidance
Get travel insurance
If your travel is essential, make sure you have appropriate insurance for
overseas travel, and purchase it as soon as you book your travel. You should
check the detail of your travel insurance to see what it covers, and contact
your insurance provider if you have any questions.
You may need to consider a specialist policy. It’s your responsibility to make
sure you’re covered. Read our guidance on purchasing
insurance.
The Association of British Insurers (ABI) has published information on the
travel insurance implications of
coronavirus.


Guidance Coronavirus (COVID-19) essential international travel guidance
Entry restrictions
Many countries and territories have introduced screening measures (temperature
checks, health/travel questions, quarantine) and entry restrictions at border
crossings and transport hubs.
If you have recently been in a country affected by the virus you may need to
be quarantined, or you may not be allowed to enter or travel through a third
country. If you decide to travel, contact the local immigration authorities or
the embassy, high commission or consulate of the country you’re travelling
to.


Guidance Coronavirus (COVID-19) essential international travel guidance
Checklist for before you travel

contact your airline, travel company, or other transport and accommodation providers to make sure you can still travel
read the details of your travel insurance carefully, and check that you are covered, and contact your insurer if you are uncertain. You may need to consider a specialist policy
make sure you can access money to cover emergencies and unexpected delays. Take more than one means of payment with you
be prepared to follow the advice of local authorities abroad. Be ready to comply with local isolation or quarantine requirements, and to rely on the local health system
make sure you have enough medication with you in case you are abroad longer than planned
be prepared for logistical and financial disruption to your travel
arrange extra support for family members, dependants or pets who may need care if you are abroad longer than planned
check travel advice for your destination regularly and sign-up to email alerts
see what you will need to do when you return to the UK until 7 June. The rules will change on 8 June: see what you will need to do to enter the UK from 8 June

If you are older, or if you have pre-existing medical conditions (such as
asthma, diabetes, heart disease), you are more likely to become severely ill
if you catch the virus. Check the NHS
guidance before you
travel.


Guidance Coronavirus (COVID-19): Accessing food and essential supplies
If you’re not clinically extremely vulnerable or self isolating
You can shop for food and other essentials in person unless you:

have been told to stay at home because you’re clinically extremely vulnerable (you’re shielding)
are self isolating because your or someone in your household has symptoms
you’re finding it difficult to leave your home for any other reason (for example, because of a disability)

Supermarkets are disinfecting trolleys and baskets to protect you.
Make sure you use the markings on the floor and advice in store to follow
social distancing rules.
You should shop in store if you can so that supermarket delivery slots are
available for those who need them most. Supermarkets are working with
government to prioritise access to online delivery slots for the vulnerable as
far as their capacity for deliveries allows.
Try to plan what your household and anyone you’re supporting needs for a
number of days ahead so that your trips to buy food and essentials are as
infrequent as possible.
Shopping for others
Consider offering to shop for people you know who are self-isolating and
unable to get to the shops.
If you’ve signed up for the NHS Volunteer Responders
programme, you can volunteer to support those in your
community other than family and friends.
If you’re shopping for someone else, most of the major supermarkets have ways
that you can pay on behalf of
others, such as
e-vouchers and gift cards. The person you’re shopping for can buy these online
and you can use them in store. Local convenience stores may also have options
available, so check what is on offer.
Read guidance on helping others safely.
Find out about the different ways to volunteer during the coronavirus
.


Guidance Coronavirus (COVID-19): Accessing food and essential supplies
If you cannot go out because you’re clinically extremely vulnerable, self isolating or for any other reason
If you can, ask friends, family or neighbours who are well to go out and get
food and other essentials for you. If you do not have others to help you,
there may be community groups who can help in your area or your local shops
may be able to provide orders for delivery (by phone or by email).
If someone is going to the shops for you, most of the major supermarkets have
ways you can pay for your shopping, such as e-vouchers or gift cards. You can
buy these online and the person shopping for you can use them in store. To
find out about payment options, visit:

your supermarket’s website
UK Finance (the collective voice for the banking and finance industry)

If you or a family member meet the criteria to get support from the NHS
Volunteer Responders
programme, you can call 0808 196 3646 and ask for help with
food, prescriptions and essential items.
If you need urgent help and have no other means of support, contact your
local authority to find out what
support services are available in your area.


Guidance Coronavirus (COVID-19): Accessing food and essential supplies
If you’re clinically extremely vulnerable
If you’re clinically extremely
vulnerable you
should have received a letter from the NHS asking you to self isolate.
The letter tells you how to register on a government website or an automated
helpline for support to get essential food supplies if friends or family
cannot help you.
If you’ve received this letter and have registered as having no means of
getting food:

you’ll be eligible for a government food parcel to be delivered to your home
Defra will pass your details to supermarkets

If you think you should have received a letter but have not had one, you
should contact your GP.
If you want to stop getting your government food parcel, you can:

tell your delivery driver you do not need it
re-register on GOV.UK and answer ‘yes’ to the question ‘Do you have a way of getting essential supplies delivered at the moment?’


Guidance Coronavirus (COVID-19): advice for Tier 2, 4 and 5 sponsors
If you’re sponsoring a student who is distance learning
You can continue to sponsor existing Tier 4 students who are continuing their
studies through distance learning, whether they are in the UK or another
country.
If a student has permanently withdrawn from their studies or deferred their
studies for reasons unrelated to coronavirus, you must report this as usual.
You do not need to withdraw sponsorship for new students who have been issued
a Tier 4 visa but are distance learning because they have been unable to
travel to the UK.
New international students who have not yet applied for a visa but want to
start a course by distance learning do not require sponsorship under Tier 4.
This is because they do not need to travel to the UK.
You do not need to tell the Home Office when students have moved to distance
learning.
These arrangements will apply until 31 May 2020, when they will be reviewed.


Guidance Coronavirus (COVID-19): advice for Tier 2, 4 and 5 sponsors
If you’re sponsoring employees who are working from home
You do not have to notify us if you’re sponsoring employees who are working
from home due to coronavirus.
Other changes to their working arrangements must still be reported as usual.


Guidance Coronavirus (COVID-19): advice for Tier 2, 4 and 5 sponsors
If you have issued a Certificate of Sponsorship (CoS) or a confirmation of acceptance for studies (CAS) and the sponsored employee or student has not yet applied for a visa
The employee or student will still be able to apply for a visa.
The start date for the course or employment stated on the CoS or CAS may have
changed. We will not automatically refuse such cases.
For example, we may accept a CoS or CAS if they have become invalid because
the employee or student was unable to travel as a result of coronavirus. We
will consider this on a case by case basis.
[CoS]: Certificate of Sponsorship
  [CAS]: confirmation of acceptance for studies


Guidance Coronavirus (COVID-19): advice for Tier 2, 4 and 5 sponsors
If your student or employee is absent
We will not take enforcement action against sponsors who continue to sponsor
students or employees despite absences due to coronavirus.
You do not need to report student or employee absences related to coronavirus.
This can include absences due to illness, their need to isolate or inability
to travel due to travel restrictions.
You do not need to withdraw sponsorship if because of coronavirus:

a student is unable to attend for more than 60 days
an employee is absent from work without pay for more than 4 weeks

We will keep this under review.


Guidance Coronavirus (COVID-19): advice for Tier 2, 4 and 5 sponsors
If you cannot pay the salaries of sponsored employees because you’ve temporarily reduced or ceased trading
You can temporarily reduce the pay of your sponsored employees to 80% of their
salary or £2,500 per month, whichever is the lower.
Any reductions must be part of a company-wide policy to avoid redundancies and
in which all workers are treated the same.
These reductions must be temporary, and the employee’s pay must return to at
least previous levels once these arrangements have ended.


Guidance Coronavirus (COVID-19): advice for Tier 2, 4 and 5 sponsors
If you’re sponsoring a student who’s waiting for their Tier 4 visa application to be decided
You may allow students to start their studies before their visa application
has been decided if:

you are a Tier 4 sponsor (other than Tier 4 Legacy Sponsors)
you have assigned the student a CAS
the student submitted their application before their current visa expired and has shown you evidence of this
the course they start is the same as the one listed on their CAS
the student has a valid Academic Technology Approval Scheme (ATAS) certificate if required

Your reporting responsibilities start from the date that you issue the CAS,
not from the date that their application is granted.
If the student’s application is eventually rejected as invalid or refused you
must terminate the student’s studies.
*[CAS]: confirmation of acceptance for studies


Guidance Coronavirus (COVID-19): advice for Tier 2, 4 and 5 sponsors
Coronavirus Immigration Help Centre
If you have immigration queries related to coronavirus, please email the
Coronavirus Immigration Help Centre.
Email: CIH@homeoffice.gov.uk. Your email must
be in English.


Guidance Coronavirus (COVID-19): advice for Tier 2, 4 and 5 sponsors
If you’re sponsoring an employee who’s waiting for their Tier 2 or 5 visa application to be decided
You may allow employees to start work before their visa application has been
decided if:

you have assigned them a CoS
the employee submitted their application before their current visa expired
the role they are employed in is the same as the one on their CoS

Your reporting responsibilities for an employee start from the date you have
assigned them a CoS, not from the date that their application is granted. You
will not be able to report information to us using the sponsor management
system. You must however ensure that you record and maintain all the relevant
information set out in the sponsor guidance on your own systems. Any changes
that will impact the eventual consideration of the migrant’s visa application
should be updated on the CoS, as normal.
If the employee’s application is eventually rejected as invalid or refused you
must terminate their employment.
*[CoS]: Certificate of Sponsorship


Guidance Coronavirus (COVID-19): advice for UK visa applicants and temporary UK residents
If you’re outside the UK
There will be changes at the border because of coronavirus. Check what you
need to do before you travel.
Some UK Visa Application Centres (VACs) are resuming services, where local
restrictions allow. For updates to the status of VACs in your country,
contact:

TLS contact if you’re in Europe, Africa and parts of the Middle East
VFS global for all other countries

Ongoing global restrictions mean some UKVI services will remain closed.
Contact your local VAC to find out the latest status. Where services are
resuming, existing customers will be contacted.
Some English Testing Centres are also resuming services. Visit the
International English Language Testing System (IELTS)’s
website, the Pearson Test of English
website or the LanguageCert
website or contact your test
centre for more information on where we are reopening and how you can book
your Secure English Language Test.
Getting your documents
Due to worldwide border, travel and public health restrictions it may not be
possible to return your passport at this time. Contact the VAC where you
logged your application to see if courier return is available in your
location.
British nationals abroad who need to apply for a passport
If your country’s VAC is still closed, you won’t be able to apply for a
British passport. You can find your nearest visa application centre and check
if it’s open. We will
prioritise customers who have been waiting for a decision before accepting new
applications.
If you urgently need to travel to the UK, you can apply for an emergency
travel document.
If you are applying for a Global Talent, Start-up or Innovator visa
If your endorsement from an endorsing body has expired because you have not
been able to travel to the UK you may still be eligible for a visa. You should
make your application as planned and we will consider all applications on a
case by case basis.
If your 30 day visa to work, study or join family has expired
If your 30 day visa to travel to the UK for work, study or to join family has
expired, or is about to expire, you can request a replacement visa with
revised validity dates free of charge until the end of this year.
To make a request, contact the Coronavirus Immigration Help Centre. You’ll
need to include your name, nationality, date of birth and your GWF reference
number with ‘REPLACEMENT 30 DAY VISA’ in the subject line. If you’ve already
contacted us about this, please let us know in your email.
You’ll be contacted when our VACs reopen to arrange for a replacement visa to
be endorsed in your passport.
You will not be penalised for being unable collect your BRP while coronavirus
measures are in place.
This process will be in place until the end of 2020.
[VACs]: UK Visa Application Centres
  [VAC]: UK Visa Application Centre


Guidance Coronavirus (COVID-19): advice for UK visa applicants and temporary UK residents
If you’re working for the NHS
Some frontline health workers and their families will get their visas
automatically extended because of coronavirus.
There are also changes to the conditions of visas for some frontline health
workers. These changes will apply to you if you work for the NHS or
independent health and care providers as a:

biochemist
biological scientist
dental practitioner
health professional
medical practitioner
medical radiographer
midwife
nurse
occupational therapist
ophthalmologist
paramedic
pharmacist
physiotherapist
podiatrist
psychologist
social worker
speech and language therapist
therapy professional

Check with your employer if you’re not sure whether you work in an eligible
profession.
If you will be working at a different NHS site than your usual place of
work because of coronavirus
You can work at any NHS hospital during the coronavirus outbreak if your
sponsor can maintain their sponsorship duties.
Sponsors will not need to notify UKVI of the change in your place of work.
If you do any different or extra frontline work due to coronavirus
You can carry out supplementary work in any role at any skill level during the
coronavirus outbreak. There is no restriction on the number of hours you can
work.
Changes to the current restrictions on the number of hours you can work or
volunteer
There is no longer a limit on the number of hours you can work or volunteer
each week if you are a:

tier 4 student
tier 2 worker and your NHS job is a second job
visiting academic researcher
holder of a short-term visa and are permitted to volunteer

If you’re a pre-registration nurse in the UK, the deadline for you to sit the
Occupational Structured Clinical Examination (OSCE) has been extended to 31
December 2020.
If you do not pass on the first attempt, you will have until 31 May 2021 to
pass the exam.


Guidance Coronavirus (COVID-19): advice for UK visa applicants and temporary UK residents
Coronavirus Immigration Help Centre
If you have immigration queries related to coronavirus, please email the
Coronavirus Immigration Help Centre.
Email: CIH@homeoffice.gov.uk. Your email must
be in English.
You will usually get a reply within 5 working days. Do not send follow up
emails - they may delay you getting a reply.
You can also call the Coronavirus Immigration Help Centre. If you’ve emailed
the help centre already, please do not contact them by phone.
Telephone: 0800 678 1767 (Monday to Friday, 9am to 5pm)
Calls to this number are free of charge within the UK.
Check call charges with your phone provider if you’re calling from abroad.
If your query doesn’t relate to immigration provisions associated with
coronavirus, please contact the general immigration
helpline.