Last updated Monday 30 March, 09:06 GMT

Business Closures

Following the Prime Minister's announcement of a significant increase in measures designed to combat the spread of COVID-19, many businesses and other venues have been ordered to close.

A full list of affected businesses, along with details of any specific exceptions, is available here

These new measures will have a massive financial impact on many businesses. Details of measures currently available to help can be found on this page. We will update the page regularly, so keep checking this page to stay up-to-date.

The government will review these measures in three weeks to see if they can be relaxed.

Social Distancing

As the Prime Minister announced on 23 March 2020, all people in the UK must stay at home except for absolutely essential reasons, such as shopping for basic necessities and medical necessities.

Public gatherings of more than two people are also banned until further notice, and the police have been given the power to enforce these measures, including through fines and dispersing such gatherings if necessary.

Please observe the guidance to help prevent the spread of COVID-19.

The full text of the official guidance is available to read here

Support for businesses

We are updating this page frequently to keep you aware of the latest measures which have been put in place to help businesses during the COVID-19 outbreak. Check back regularly to stay up to date.

Grant Funding Schemes

In response to the COVID-19 pandemic, the Government announced there would be support for small businesses, and businesses in the retail, hospitality and leisure sectors. This support will take the form of two grant funding schemes: the Small Business Grant Fund and the Retail, Hospitality and Leisure Grant Fund.


Although Government announced that local authorities will contact you if you are eligible and stated 'you don't need to do anything', please be aware there appears to be potential variations depending on your local authority.

North East Lincolnshire Council Apply Here

North Lincolnshire Council Apply Here

Lincolnshire County Council Apply Here

East Riding of Yorkshire Council Apply here

The East Riding Authority sent out letters to all businesses on 19 March. Don't worry if you have not received one, you can apply online using the link above.

Hull City Council - You need not apply

We have had clarification that the Business Team from Hull City council are in the process of contacting all eligible business either by post or telephone so you do not need to do anything.

East Lindsey District Council Apply here

West Lindsey District Council Apply here

If your local authority is not listed above, please do check on their website for updates to their approach.

Job Retention Scheme

The Government has announced a new scheme called “Coronavirus Job Retention Scheme”. Under this Scheme, all UK employers may be able to access support to continue paying part of the salary for those employees that would otherwise have been made redundant during this crisis. To access the scheme employers will have to do the following:

  • designate affected employees as ‘furloughed workers’, and notify your employees of this change - changing the status of employees remains subject to existing employment law and, depending on the employment contract, may be subject to negotiation
  • submit information to HMRC about the employees that have been furloughed and their earnings through a new online portal (HMRC will set out further details on the information required)

The Government issued further clarification about this scheme on 26 March - Read the guidance.

What does 'Furlough' mean?

Furlough is not a term that many people in the UK will be familiar with. It generally means a temporary leave of absence from work. This can be due to economic conditions affecting a particular company or the country as a whole. Until now, the expression has not applied to UK employment law.

Due to the COVID-19 pandemic, Furlough leave has been introduced by the UK government as a means to keep employees on the payroll without them required to work. This is different to being laid off without pay or being made redundant.

Self Employed Income Support Scheme

If you are self-employed or a member of a partnership you may be entitled to claim a taxable grant worth 80% of your trading profits, up to a maximum of £2,500 per month for the next 3 months. To qualify you should have trading profits in 2018/19 of less than £50,000 and more than half of your income.

This is determined by at least one of the following conditions being true:

  • having trading profits/partnership trading profits in 2018-19 of less than £50,000 and these profits constitute more than half of your total taxable income
  • having average trading profits in 2016-17, 2017-18, and 2018-19 of less than £50,000 and these profits constitute more than half of your average taxable income in the same period

If you started trading between 2016-19, HMRC will only use those years for which you filed a Self-Assessment tax return.

It is not yet possible to apply for this funding but as soon as details are available on how to do this, we will publish them. In the meantime, read the Government guidance here.

Deferring VAT payments

There will be a VAT payment deferral for 3 months, the deferral will apply to VAT payments due from 20 March 2020 to 30 June 2020. This will apply to all UK businesses.

This is an automatic offer with no applications required. Businesses will not need to make a VAT payment during this period. Taxpayers will be given until the end of the 20/2021 tax year to pay any liabilities that have accumulated during the deferral period. VAT refunds and reclaims will be paid by the government as normal.

No penalties or interest for late payment will be charged in the deferral period.

Deferring Income Tax payments (self employed)

If you are self-employed, Income Tax Self-Assessment, payments due on the 31 July 2020 will be deferred until the 31 January 2021.

This is an automatic offer with no applications required. No penalties or interest for late payment will be charged in the deferral period.

Business Interruption Loan Scheme

The Coronavirus Business Interruption Loan Scheme (CBILS) is now available to businesses.

Announced in the Budget 2020, the Coronavirus Business Interruption Loan Scheme offers attractive terms for both businesses and lenders during the COVID-19 outbreak. The scheme has been introduced to support long-term viable businesses who may need to respond to cash-flow pressures by seeking additional finance.

As well as loans, there are many other types of finance supported by the programme, depending on the provider.

Click here for a list of accredited lenders to find out more about their finance options an.

The CBILS offers more attractive terms for both businesses applying for new facilities and for lenders.

The Government will cover the first 6 months of interest payments, so businesses will benefit from lower initial repayments but the business will remain liable for the repayment of the capital.

Find out more and apply here

Small Business Grant

700,000 businesses in England who are currently eligible for the Small Business Rate Relief (SBBR) or Rural Rate Relief can benefit from this emergency funding. This will be a one-off Coronavirus grant worth up to £10,000 to help meet business costs.

The grants will be delivered by Local Authorities who will be contacting eligible businesses directly, so there is no need to apply.

The Government suggest this funding will be provided to Local Authorities in April and we can expect further guidance on this in the next few days.

Statutory Sick Pay relief package

The government is supporting SME's and employers to cope with the extra costs of paying COVID-19 related Statutory Sick Pay (SSP) by refunding eligible SSP costs. This will enable staff to get Statutory Sick Pay (SSP) from the first day they self-isolate and cannot work, rather than waiting 3 days.

The eligibility criteria for the scheme will be as follows:

  • this refund will cover up to 2 weeks' SSP per eligible employee who has been off work because of COVID-19
  • employers with fewer than 250 employees will be eligible - the size of an employer will be determined by the number of people they employed as of 28 February 2020
  • employers will be able to reclaim expenditure for any employee who has claimed SSP (according to the new eligibility criteria) as a result of COVID-19
  • employers should maintain records of staff absences and payments of SSP, but employees will not need to provide a GP fit note
  • eligible period for the scheme will commence the day after the regulations on the extension of Statutory Sick Pay to those staying at home comes into force
  • the government will work with employers over the coming months to set up the repayment mechanism for employers as soon as possible


Businesses that have cover for both pandemics and Government-ordered closure should be covered. The Government and insurance industry confirmed on 17 March 2020 that advice to avoid pubs, theatres etc is sufficient to make a claim.

Insurance policies differ significantly, so businesses are encouraged to check the terms and conditions of their specific policy and contact their providers.

The likelihood is that many businesses are unlikely to be covered, as standard business interruption insurance policies are dependent on damage to property and will exclude pandemics.

HMRC - 'Time to pay' details

All businesses and self-employed people who find themselves in financial distress, and with outstanding tax liabilities, may be eligible to receive support with their tax affairs through HRMC's 'Time to Pay' service. Arrangements will be agreed on a case-by-case basis. HMRC will discuss your specific circumstances to explore:

  • agreeing an instalment arrangement
  • suspending debt collection proceedings
  • cancelling penalties and interest where you have administrative difficulties contacting or paying HMRC immediately

Please note that HMRC have issued a helpline for businesses who have concerns and worries about complying with their tax obligations due to the Coronavirus pandemic. Visit the HMRC page here for more details or call HMRC on 0800 0159 559

HMRC have stated that this helpline can be used to:

  • Agree instalment arrangements
  • Suspend debt collection proceedings
  • Avoid penalties and interest

Key workers

If your work is critical to the COVID-19 response, or you work in one of the critical sectors listed in the Government's publication, and you cannot keep your child safe at home then your children will be prioritised for education provision. Check here to see the qualifying ‘key workers’.

Business Support for Retail, Hospitality and Leisure Businesses

If you pay business rates you may be eligible for a 12 month business rates holiday. Government announced that it will not charge business rates for companies, with a rateable value under £51,000 in 2020-21, in the retail, leisure and hospitality sectors. In addition a £5,000 business rate discount was announced for pubs with a rateable value below £100,000 in England.

Businesses operating in these sectors may also qualify for a £25,000 grant where they have a business rateable value of between £15,000 and £51,000k.

Regional Help

The Local Authorities and Local Enterprise Partnerships are beginning to issue details of the local and regional support available. Please do keep an eye on these to ensure you are aware of other help available. We will continue to share this and update with you when we become aware of any changes.

Lincolnshire Chamber of Commerce - CLICK HERE

North Lincolnshire Guidance - CLICK HERE

North East Lincolnshire Council - CLICK HERE

East Lindsey District Council - CLICK HERE


Business Lincolnshire - CLICK HERE


Budget 2020 - financial support

In last week's budget, the Chancellor set out a £12 billion package of temporary, timely and targeted measures to support public services, individuals and businesses through the economic disruption caused by COVID-19. Read the factsheet here

Employer guidance

Acas have issued guidance on dealing with employees in relation to Coronavirus. The guidance also provides advice for self-imposed quarantine and dealing with employees who have recently travelled to China or highly infected areas. Read the Acas guidance here

We have also prepared guidance on how to prepare your business for the consequences of Coronavirus. Read our guidance here.

Good steps for businesses to take

  • Set up a response team: assign responsibilities, assess your preparedness, establish contingency plans and carry out internal communications.
  • Review your business risks: assess your liquidity and the funds held in reserve should income fall. Also consider the demand side risk, supply chain risk and your workforce mobility.
  • Confirm your contingency plans: assess scenarios such as office closure, the need to source alternative suppliers, or delivery delay, and what these would cost your business.
  • Check your supply chain: define the extent and likely duration of disruption to your supply chain, and consider what measures you need to take to account for this.
  • Review your funding and cash flow support: speak to your bank relationship manager about solutions such as a temporary overdraft or loan facility, if this is necessary.
  • Check your insurance policy: check the terms and conditions of your insurance policy to ensure that you are covered under your business interruption insurance.
  • Review your HR policies: review your sickness, absence and reporting policies/processes to check they are fit for purpose and are feasible for the business.
  • Consider your travel arrangements and visitors: limit travel and remind staff to self-isolate if they have potentially been exposed to the virus.
  • Check your audit: check whether your audit considers the risk to your business; auditors may need to consider whether risks to the supply chain or a potential macro-economic downturn could put the going concern status of the business at risk.

Be Prepared

As uncertainty mounts about Coronavirus in the UK, Forrester Boyd wishes to reassure all of our clients and contacts that it is business as usual. We will continue to operate as we always do and will be accessible to you.

Working with our clients

We are committed to supporting our clients throughout this period of extended uncertainty. Our teams are already working to support businesses and are available to assist as required.

Many of you will be aware of the measures announced in the Budget which are aimed at supporting both individuals and businesses through this challenging period.

The measures for businesses include reimbursement of Statutory Sick Pay, business rates relief and Banking / Finance support.

Please do read our Budget Summary to ensure you have the details of the measures introduced.

Business as usual

  1. We are operating as normal and are following all the guidance and advice issued by the UK Government and Public Health England.
  2. We have reviewed our business and client management practices to ensure we can continue to service existing and new clients.
  3. We have long-established remote working capabilities with all colleagues fully prepared and equipped, ensuring we can still provide a full service.
  4. We have reviewed our key supplier arrangements to ensure the security over the provision of services critical to our business particularly IT and software.
  5. We are reducing/eliminating avoidable business travel where possible.
  6. We have five separate sites that we can operate from if we find one site in quarantine.

Our people

  1. Our senior management team has drawn up resource plans that will enable us to continue serving clients.
  2. In addition to remote and homeworking for team members, we are fortunate to have five office locations throughout Lincolnshire and the Humber, and have plans in place for sharing/transferring work should the need arise.
  3. Hand sanitisers, and disinfection wipes are widely available across the business for our people to use at their desks and beyond.
  4. All of our employees have access to well-being and health support.
  5. We are encouraging our people to follow best hygiene practices as recommended by the World Health Organisation.

Payroll clients

If your organisation is affected by COVID-19 and are unable to attend your normal place of work then there may be interruptions to the smooth running of your payroll.

  • Do we hold your latest out of office contact details (mobile/email) in case we need to get in touch?
  • Do we hold those details for an alternative contact for your business if we can’t get hold of you?

Assuming we can remain in contact with you, we may wish to start considering ‘what if’ scenarios including:

  • Do you have access to data that will allow us to process your payroll?
  • Who could authorise data should the main contact be unavailable?

1) Starters and leavers

Keep us up to date with leaver information as soon as possible.

2) Hourly paid employees

If you have hourly paid staff on your payroll, we would discuss a plan for these employees at the time and work together to estimate pay.

COVID-19 represents a serious but manageable threat to the UK and we will continue to be in touch with our customers while the threat continues.

Bookkeeping/VAT clients

If your organisation is affected by COVID-19 and are unable to attend your normal place of work then there may be interruptions to the smooth running of your bookkeeping services or VAT returns. Please do talk to us if your business is impacted so that we can prepare and do all we can to assist you.


We are currently looking at our working practices in relation to audits and talking directly with clients about our plans. We will ensure that the virus outbreak will not undermine the high-quality of our audits and that we will continue to ensure we comply fully with the required standards.

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