23 February 2021

This update covers:

  • Lockdown dates across the four nations.
  • Self Assessment taxpayers given more time to pay.
  • Scotland: 100% business rates relief extended.

Lockdown dates across the four nations 

  • England: The government published a ‘roadmap’ out of lockdown on 22 February 2021.  ‘Personal care premises’ including hairdressers, salons and close contact services will be allowed to open in step two of the roadmap. (This includes mobile and those who work from their own home.) Step two will begin at least five weeks after 8 March 2021 (when step one begins) and no earlier than 12 April 2021. Saunas and steam rooms cannot open until step 3 of the roadmap which is due to start no earlier than 17 May, and at least five weeks after step 2. Find out more on the government website. Download a pdf of the full roadmap
  • Wales: Wales is currently under lockdown. The measures are reviewed every three weeks. On 19 February 2021, the Welsh government announced that the reopening of close contact services would be considered at the next three-week review. Find out more on the Welsh Government website. 
  • Northern Ireland: Northern Ireland is under lockdown. The current regulations are now in place until 1 April 2021 but will be reviewed on 18 March 2021. Find out more on the Northern Ireland Executive website.

*The only exceptions to the lockdown in Scotland are:

  • Orkney.
  • Shetland.
  • The following islands within Argyll and Bute: Coll, Colonsay, Erraid, Gometra, Iona, Islay, Jura, Mull, Oronsay, Tiree, and Ulva.
  • All islands in Highland, with the exception of Skye.

In these areas:

  • Salons and barbershops can open.
  • Mobile hairdressing and barbering can operate.
  • Close contact services delivered from a salon, shop or other static site such as a home treatment room can operate. 
  • All other types of mobile close contact services including beauty are not permitted. 

Find out more about lockdowns across the four nations

Self Assessment taxpayers given more time to pay

Self Assessment taxpayers will not be charged a 5% late payment penalty if they pay their tax or set up a payment plan by 1 April 2021.

The payment deadline for Self Assessment is 31 January and interest is charged from 1 February on any amounts outstanding. Normally, a 5% late payment penalty is also charged on any unpaid tax that is still outstanding on 3 March. But this year, because of the impact of the COVID-19 pandemic, HMRC is giving taxpayers more time to pay or set up a payment plan.

Find out more on the government website

Scotland: 100% business rates relief  extended

In Scotland, salons and barbershops will not have to pay any business rates during 2021/2022. Find out more on the Scottish Government website.

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