{"id":6568,"date":"2021-02-09T13:13:32","date_gmt":"2021-02-09T12:13:32","guid":{"rendered":"https:\/\/www.red-on-line-ehs.co.uk\/ehs\/?p=6568"},"modified":"2025-08-20T15:28:29","modified_gmt":"2025-08-20T13:28:29","slug":"uk-covid-19-the-taxation-of-coronavirus-support-payments-regulations-2021","status":"publish","type":"post","link":"https:\/\/www.red-on-line.com\/gb\/blog\/uk-covid-19-the-taxation-of-coronavirus-support-payments-regulations-2021\/","title":{"rendered":"UK | COVID-19 | The Taxation of Coronavirus Support Payments Regulations 2021"},"content":{"rendered":"<h6>The three schemes include:<\/h6> <ul>   <li>the Test and Trace Support Payment Scheme in England,<\/li>   <li>the Self-Isolation Support Grant in Scotland, and<\/li>   <li>he Self-Isolation Support Scheme&nbsp;in Wales.<\/li> <\/ul> Modifications are&nbsp;made to <ul>   <li>ensure that payments under schemes specified by these Regulations or a coronavirus business support grant scheme are referable to the business of the recipient of the payment and are taxed appropriately where the recipient is a partner in a partnership.<\/li>   <li>exclude the application of that provision in relation to a payment under schemes specified by these Regulations, paragraph 8 would otherwise impose a tax charge if the recipient was not entitled to the payment.<\/li> <\/ul> Source:  <a>The Taxation of Coronavirus Support Payments Regulations 2021<\/a>&nbsp;published on 1 February 2021   <span class=\"separator separator--center separator--gradient separator--md\"><\/span>\n\n\n<h4><span class=\"has-inline-color has-color-5-color\"><strong>EHS regulatory compliance and monitoring \u2013 an expert solution to ensure your organization\u2019s compliance <\/strong><\/span><\/h4>\n\n\n\n<p>Stay ahead of evolving HSE requirements across 300+ jurisdictions, with daily updates curated by our in-house legal experts.<\/p>\n\n\n<div class=\"bttn-align-center\"><a href=\"https:\/\/www.red-on-line.com\/gb\/solutions\/regulatory-compliance-and-monitoring\/\" target=\"_self\" class=\"bttn  bttn--md\"><span class=\"bttn__cont-label-icon\"><span class=\"bttn__label\">Discover Red-on-line\u2019s regulatory compliance and monitoring solution.<\/span><\/span><\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>Under the influence of coronavirus, there are three schemes under which a public authority makes a payment to a person who has been required to self-isolate due to coronavirus. The Taxation of Coronavirus Support Payments Regulations 2021 make provision in relation to the taxation of coronavirus support payments. These regulations come into force on&nbsp;<em>22 February 2021.<\/em><\/p>\n","protected":false},"author":1,"featured_media":6569,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[475,591,611],"tags":[460,571,564],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>UK | COVID-19 | The Taxation of Coronavirus Support Payments Regulations 2021 - Red On line (COM)<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.red-on-line.com\/gb\/blog\/uk-covid-19-the-taxation-of-coronavirus-support-payments-regulations-2021\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"UK | COVID-19 | The Taxation of Coronavirus Support Payments Regulations 2021 - Red On line (COM)\" \/>\n<meta property=\"og:description\" content=\"Under the influence of coronavirus, there are three schemes under which a public authority makes a payment to a person who has been required to self-isolate due to coronavirus. The Taxation of Coronavirus Support Payments Regulations 2021 make provision in relation to the taxation of coronavirus support payments. These regulations come into force on&nbsp;22 February 2021.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.red-on-line.com\/gb\/blog\/uk-covid-19-the-taxation-of-coronavirus-support-payments-regulations-2021\/\" \/>\n<meta property=\"og:site_name\" content=\"Red On line (COM)\" \/>\n<meta property=\"article:published_time\" content=\"2021-02-09T12:13:32+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-20T13:28:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.red-on-line.com\/app\/uploads\/sites\/2\/2021\/02\/markus-winkler-Ber3q-zEhd4-unsplash-scaled-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"serviceweb\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.red-on-line.com\/#website\",\"url\":\"https:\/\/www.red-on-line.com\/\",\"name\":\"Red On line (COM)\",\"description\":\"Un site utilisant Les sites de Red On Line\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.red-on-line.com\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-GB\"},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/www.red-on-line.com\/gb\/blog\/uk-covid-19-the-taxation-of-coronavirus-support-payments-regulations-2021\/#primaryimage\",\"url\":\"https:\/\/www.red-on-line.com\/app\/uploads\/sites\/2\/2021\/02\/markus-winkler-Ber3q-zEhd4-unsplash-scaled-1.jpg\",\"contentUrl\":\"https:\/\/www.red-on-line.com\/app\/uploads\/sites\/2\/2021\/02\/markus-winkler-Ber3q-zEhd4-unsplash-scaled-1.jpg\",\"width\":2560,\"height\":1707,\"caption\":\"COVID support Tax\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.red-on-line.com\/gb\/blog\/uk-covid-19-the-taxation-of-coronavirus-support-payments-regulations-2021\/#webpage\",\"url\":\"https:\/\/www.red-on-line.com\/gb\/blog\/uk-covid-19-the-taxation-of-coronavirus-support-payments-regulations-2021\/\",\"name\":\"UK | COVID-19 | The Taxation of Coronavirus Support Payments Regulations 2021 - 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