From mid January 2022, the government will be reopening a scheme through which the government can repay employer's Statutory Sick Pay payments to their employees, if their employee is eligible. The government has provided guidance on Statutory Sick Pay claims due to coronavirus.

If you are concerned about being able to meet your tax payments due to COVID-19, you should follow government advice to make the HMRC aware. More information can be found on the gov.uk financial support for businesses page.