Landlords and tenants: the government measures to support landlords and tenants during the Coronavirus crisis.

Grant Funding

See COVID-19: Grant Funding for business

Self-Employment Income Support Scheme

See COVID-19: Self-Employment Income Support Scheme

Coronavirus Job Retention Scheme

See COVID-19: Coronavirus Job Retention Scheme (CJRS) from 1 November 2020

Deferral of Income Tax payments

See COVID 19: Deferring Income Tax payments

Business taxes: Time to Pay

See COVID-19: Time to Pay

Empty property and business rates relief

See COVID-19: Business Rates

Furnished Holiday Lets (FHLs)

See Furnished Holiday Letting

CGT: Soft landing on penalties under a new 30-day reporting regime (now expired)

See: Change to new CGT reporting

Ban on evictions

Private or social accommodation

Commercial tenants

See Press Release: Complete ban on evictions and additional protection for renters

Making Tax Digital (MTD) for Income Tax

See Making Tax Digital Tracker

Useful guides on this topic

COVID-19: Government support tracker
This tracker covers measures announced by the government to support individuals and businesses, as we get through COVID-19.

COVID-19: Employer support tracker
An index to our Employer support pages covering support and relaxations available to employers during the Coronavirus pandemic.