General resources

Accountancy Europe

COVID-19: 5 key steps for accountants to guide SMEs through the crisis

Actions for SME accountants to support their struggling SME clients. Many of these will also be relevant to small accountancy practices and practitioners themselves.

Coronavirus crisis: implications on reporting and auditing

Explores coronavirus’ effects on:

  • accounting and reporting for companies as of 31 December 2019
  • accounting and reporting for companies with year-ends in 2020
  • auditing financial statements on 31 December 2019 and beyond
  • practical matters for the audit of financial statements




AGMs and impact of COVID-19

The IFA recommends ICSA's  initial guidance about AGMs and the Stay at Home Measures which has been reviewed by BEIS.

McKinsey & Company

Economic data


Coronavirus: The world economy at risk
This Interim Economic Outlook report examines the economic impact of both a base-case contained outbreak scenario and a domino scenario illustrating the potential effects of a broader contagion. 


IR35 changes 2020: why new HMRC tax rules confirmed in the Budget are feared by self-employed workers

The Government announced that the reform to the off-payroll working rules that would have applied for people contracting their services to large or medium-sized organisations outside the public sector will be delayed for one year from 6 April 2020 until 6 April 2021.

This is part of additional support for businesses and individuals to deal with the economic impacts of Covid-19. This means that the different rules that exist for inside and outside the public sector will continue to apply until 6 April 2021.

This announcement is a deferral of the introduction of the reforms, not a cancellation. The Government remains committed to introducing this policy to ensure that people working like employees, but through their own limited company, pay broadly the same tax as individuals who are employed directly.


The Pensions Regulator

COVID-19: an update for trustees, employers and administrators

Trustees of both defined benefit (DB) and defined contribution (DC) schemes, employers and administrators should focus their activities on the key risks to pension savers:

  • benefits need to be paid
  • the risk of scams needs to be minimised
  • employers need to continue contributing
  • savers need support to make good decisions in these challenging circumstances
  • some administrative breaches of the law may occur and TPR will maintain a proportionate and fair approach to any action it may take.

Travel restrictions


Coronavirus outbreak: Latest updates on travel restrictions

Frequently updated, comprehensive page listing travel restrictions by country or territory for passengers and airline crew. There may be restrictions on entry, changes to visa exemptions, and requirements for testing or quarantine.