28 September 2021

This update covers:

  • Pandemic support schemes winding down
  • MTD rollout delayed
  • Flexible working from day one
  • Plastic Packaging Tax guides
  • Fake banknote training
  • COVID-19 guidance

Pandemic support schemes winding down

On 30 September, the Government's furlough scheme and grant scheme for self-employed people will close. Pandemic-related restrictions on the issuance of winding-up petitions will be lifted (although the threshold of qualifying debt needed to issue a WUP will rise from the pre-pandemic level of £750 to £10,000 until the end of March next year). Apprenticeship Incentive payments will end as well. NHBF Four nation FAQ blog will be updated this week to reflect the latest updates.

MTD rollout delayed

The Government has pushed back the introduction of Making Tax Digital (MTD) for Income Tax Self-Assessment until the tax year beginning April 2024, giving millions of self-employed an extra year to prepare for the switchover.

Flexible working from day one

A consultation on flexible working rights has been unveiled, Making flexible working the default. The Government's stated aim through the consultation is to provide employees with the right to request flexible working from the first day of employment.

Plastic Packaging Tax guides

In addition to the recently-updated guidance for all businesses which will be affected by the Plastic Packaging Tax, coming in next April, HMRC has produced two decision tree guides, to help businesses navigate the new tax: "Is your packaging in scope of Plastic Packaging Tax?", and "Are you liable to register for Plastic Packaging Tax?".

Fake banknote training

Free online training on how to spot genuine/fake banknotes is available via the Bank of England. 07443645252

COVID-19 guidance

Read our four nations’ FAQs which include links to the latest government guidance that must be followed.

Coronavirus: Business closures and restrictions in Northern Ireland
Coronavirus: Safer businesses and workplaces in Scotland
Working safely during coronavirus in England
Workplace guidance for employers and employees in Wales


See all updates