The government has temporarily relaxed the rules in the following areas:

Annual leave: Workers will be allowed to carry over leave into the next 2 years.

Delivery drivers’ hours: Rules have been relaxed for 30 days for drivers supplying supermarkets.

Destroying spoilt beer: Temporary measure to help brewers and publicans

Energy supply: Guidance from Ofgem on how to manage this.

Eviction protection for commercial tenants: A ban on eviction for businesses who cannot pay their rent.

Filing accounts and annual statements: 3-month extension from Companies House.

Gender pay gap reporting: Deadline suspended for one year.

Hotel accommodation for key workers: Letter to hotel chief executives allowing them to offer accommodation to support key workers and vulnerable people.


MOTs suspended: vehicle owners have been given a 6-month exemption.

Off-payroll working rules (IR35): The new rules have been delayed by 12 months.

Personal protective equipment (PPE) and hand sanitiser: New suppliers will be able to bring products to market more quickly and easily.

Pubs and restaurants to operate as takeaways: Pubs and restaurants will not need planning permission.

Right-to-work checks: Temporary adjustments will make it easier for employers to carry out.

Taxable expenses: Find out what is taxable while employees are working from home.