Covid timeline – Dates you need to know

• – Deadline for VAT payments deferred between March and June 2020.
• – Deadline for mortgage deferral applications.
• – End of UKIPO reduced fees for patents, trade marks and registered designs.
• – End of extended Video Hearings Pilot Scheme (PD 51V).

Final day:

• – for restriction on forfeiture of commercial leases for rent arrears.
• – for qualifying small and medium sized businesses to apply for the Bounce Back Loan;
• – for qualifying small and medium sized businesses to apply for support under the Coronavirus Business Interruption Loan Scheme (“CBILS”);
• – for qualifying medium and large sized business to apply for support under the Coronavirus Large Business Interruption Loan Scheme (“CLBILS”);
• – to arrange the transfer of the following loans up to £50,000 into the Bounce Back Loan Scheme with your lender:
• – CBILS;
• – CLBILS; and
• – COVID-19 Corporate Financing Facility.

Enforcement of mortgage repossessions can go ahead from this date pursuant to FCA guidance (subject to Government restrictions in force until 31 May).

(subject to Government restrictions in force until 31 May)

• IR35 rules for private sector employers to be introduced.
• Changes to post-employment notice pay. Minor changes to be made where the pay period is in months but the notice period is in weeks.

Deadline to file and serve reactivation notices in possession proceedings which have been stayed.

Unimplemented planning permissions with time limits for implementation which were due to lapse between 19 August 2020 and 31 December 2020 are extended to this date.

Earliest date that borrowers could start paying interest under BBLS.

• The Code of Practice for commercial property relationships during the Covid-19 pandemic will apply until this date.

• – End of business rates relief for businesses in the retail, hospitality and leisure sectors. For the remainder of the financial year rates will be discounted by up to two-thirds.
• – Certain Companies House filing extensions come to an end, including for:
•    – Confirmation Statement;
•    – Registering a Charge; and
•    – Updating PSC Registers.

Deadline for EEA nationals to apply under the EU Settlement Scheme for pre-settled or settled status.

From this date employers will be asked to contribute more under the Coronavirus Job Retention Scheme, paying 10% of the 80% paid to furloughed workers.

• Mortgage deferral deadline.

From this date employer contributions under the Coronavirus Job Retention Scheme will rise to 20% of the 80% paid to furloughed workers.

• Extended Coronavirus Job Retention Scheme due to end.