An overview of the business tax implications of the 2019 novel coronavirus disease (COVID-19) outbreak. It covers announcements and changes in practice by HMRC as a result of COVID-19, including changes to deadlines and time limits, revised procedures for submitting documents to HMRC and amendments to HMRC's manuals and other guidance.

If you have a business tax question relating to the COVID-19 outbreak which is not addressed in this note, please submit a question through Ask.