The 5% rate of VAT on sanitary products – referred to as the “tampon tax” – was abolished in the UK from 1 January.

The Coronavirus Job Retention Scheme (CJRS), which was due to end on 31 October, will now be extended until the end of April.

The Taxation (Post-Transition Period) Bill implements key aspects of the Northern Ireland Protocol in UK legislation, providing legal clarity for how customs, VAT, and excise duty will be dealt with after the end of the transition period.

With fewer than 70 days to go until the transition period with the EU ends, HMRC has sent 250,000 letters and emails to VAT-registered traders urging them to act now to avoid disruption to their business.

This policy paper applies for CJRS claims for periods starting on or after 1 November 2020.