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Coronavirus – Other Government Measures

The IR35 changes, which are in respect of private sector work performed by personal service companies, will deferred until 1 April 2021.

Companies House are allowing companies accounts to be filed up to 3 months late without penalties being incurred. An application has to be made to Companies House before the usual filing deadline of the accounts.

There has been a relaxation of wrongful trading laws appertaining to company insolvencies.

Credit card companies can allow a holiday in respect of monthly card payments. This represents an expensive means of borrowing money as credit cards generally charge high rates of interest.


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