Client Alerts

Residence and COVID-19

COVID-19: HMRC Guidance on Exceptional Days Spent in UK As a result of the UK’s travel restrictions and other self-isolation measures that have been imposed in an effort to contain the spread of COVID-19, individuals who are unable to leave the UK may be concerned about how the increased number of days they spend in the UK will impact upon their UK residence status.

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Covid-19 - Latest Updates: 30 March 2020 - Government Support for Businesses and the Self Employed

This bulletin provides an update as at the morning of 30 March 2020. Our previous bulletin, which provides detail on previously announced measures, can be accessed here:

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Covid-19: Government Support for Businesses: Latest Updates - 23 March 2020

Further important support for UK businesses was announced by the Chancellor on Friday 20 March. We also now have further information on some of the measures previously announced. This bulletin provides an update as at the morning of 23 March 2020. Our previous bulletin, which provides detail on previously announced measures, can be accessed here:

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Publications

Covid-19 - Latest Updates: 30 March 2020 - Government Support for Businesses and the Self Employed

This bulletin provides an update as at the morning of 30 March 2020. Our previous bulletin, which provides detail on previously announced measures, can be accessed here:

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Covid-19: Government Support for Businesses: Latest Updates - 23 March 2020

Further important support for UK businesses was announced by the Chancellor on Friday 20 March. We also now have further information on some of the measures previously announced. This bulletin provides an update as at the morning of 23 March 2020. Our previous bulletin, which provides detail on previously announced measures, can be accessed here:

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United Kingdom: Government announces emergency fiscal and other measures to support businesses affected by coronavirus

Less than a week after his first Budget, the Chancellor has announced extended emergency measures to help all UK businesses affected by the economic impact of the coronavirus.  This includes targeted measures aimed at easing the burden on the retail, hospitality and leisure sectors, which have been hit particularly hard since the announcement of recommended social distancing measures.

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Tax at a glance

Hover over a pin to see that nation’s tax rates. Click for more detailed information.

map
      Corporation Tax-main rateCorporation Tax-reduced rateCapital Gains TaxVAT - main rateReal Estate TaxReal Estate Transfer TaxCapital/Stamp Duty on SharesWith-holding Taxes - Non Treaty - DividendsWith-holding Taxes - Non Treaty - InterestWith-holding Taxes - Non Treaty - RoyaltiesWith-holding Taxes - Non Treaty Various - Fees
UK19%-20%20%-0% - 15%0.5%-20%20%-
Ireland12.5%0%33%23%-1% - 2%1%20%20%20%-
Austria25%-25%20%0.2% - 1%3.5%-25%-20%20%
Belgium33.99%6.8% - 31.93%33.99%21%1.25% - 2.5%0% - 12.5%Max €80030%30%30%-
Brazil15%-15-22.5%17%-19%0.3% - 1%2% - 6%--15%15%-
Cyprus12.5%--19%-3% - 8%0.6%--5% - 10%-
France33.33%15%33.33%20%-5.09%3%30%-33.33%33.33%
Germany15.825%-15.825%19%1.5% - 2.3%3.5% - 6.5%-26.38%26.38%15.83%-
Hong Kong16.5%----0% - 15%0.2%--4.95%-
Italy27.9%-27.9%22%0.76%9% - 13%€200 fixed26%26%22.5%-
Luxembourg26.01%5.2% - 22.08%26.01%17%---15%---
Malta35%0% - 10%35%18%-8% - 10%2%----
Mexico30%-30%16%-2% - 4%-10%4.9% - 21%25% - 35%25%
Netherlands25%5% - 20%25%21%Variable6%-15%---
Portugal21%17%21%23%0.3% - 0.8%5% - 10%Variable25%25%25%15% - 25%
Russia20%0 - 8.5%-7%3% - 16%Variable0.2%15%20%20%-
Singapore17%0% - 8.5%-7%3% - 16%1% - 3%0.20%-15%10%17%
Spain25%25%28%21%0% - 1.3%6% - 7%1%19%19%24%24%
Switzerland8.5%-8.5%7.7%-1% - 3%0% - 1%35%35%--

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