Category: COVID-19

Eat out to help out scheme

Claim Money Back Through Eat Out To Help Out Scheme

Posted on | by Jade Donno

The Government has announced details on how to claim the reimbursement for discounts given to diners with the Eat Out to Help Out Scheme.

Please talk to us if you need help with your claim and record keeping. 

Who can claim?

If you have registered your establishment for the Eat Out to Help Out Scheme and offered scheme discounts to diners on Mondays to Wednesdays between 3 and 31 August, you can:

  • claim back the discount given on food and non-alcoholic drinks
  • submit weekly claims for August until 30 September

You must make the claim ONLINE yourself. You cannot ask us to do it for you. We can help you calculate the claim if you want us to.

You must enter accurate details for all the establishments you’re claiming for before submitting your claim. If you need to amend information later your payment may be delayed.

When you can claim

You can make a claim after 7 days from the date of your registration. You can only claim for scheme discounts you offered on or after the date you registered.

What you will need

You will need the records you’ve kept for each day you have used the scheme, including the:

  • total number of diners (covers) who have used the scheme, including children
  • total amount of discount you’ve given
  • period you’re claiming for

If you are making a claim for more than one establishment, you will need to have the:

  • records for each establishment
  • overall total value of the claim for all establishments ready before you claim

How to claim

You must enter accurate details for all the establishments you’re claiming for and check your claim carefully before submitting.

If you claim too much, HMRC will not be able to correct this until 14 August.

If you claim too little, HMRC will not be able to correct this until 21 August.

You can make up to 5 claims before 30 September. You cannot claim after that.

When you sign into the service you must choose the periods that you are claiming for, from:

  • 3 to 5 August
  • 10 to 12 August
  • 17 to 19 August
  • 24 to 26 August
  • 31 August

You’ll also need to enter the total number of covers and claim value for each establishment that has offered the scheme discount.

Records you must keep

To show the link between the number of diners who got the discount and the total value of scheme discount being claimed for in each claim period, for each day, all you must keep is a record of the:

  • total number of diners who have used the scheme discount in your establishment
  • total value of all eat in food and non-alcoholic drink sold where the scheme discounts were given
  • total value of scheme discounts you’ve given and claimed for

If you are using the scheme for more than one establishment, you must keep these records for each.

HMRC may ask for your records relating to the scheme. You should keep records:

  • in a format that suits your business
  • with your other business records

Once you have claimed, you will get a claim reference number. HMRC will then check your claim is correct and pay the claim amount by BACs into the bank account you gave when you registered, within 5 working days.

Paying tax

You will still need to pay VAT based on the full amount of your customer’s bill before the scheme discount is applied. This amount needs to be reflected in the correct VAT return for the period the transaction took place.

If your point of sale system does not allow you to account for VAT accurately under this scheme, you can manually adjust your VAT account after the sale.

If you cannot include the adjustment in the period the transaction took place, you should estimate the VAT and you must account for any difference in your next VAT return.

The payment you receive will be treated as taxable income.

If you need to make a correction

If you need to correct any information given during registration or to a claim, you will need to contact HMRC. There is a dedicated helpline for this scheme: 0300 322 9429.

For further information or assistance with the claim please contact us.

See:  https://www.gov.uk/guidance/claim-money-back-through-the-eat-out-to-help-out-scheme?utm_source=6eff9a4f-29d6-41f3-95e0-5d2811a0f51b&utm_medium=email&utm_campaign=govuk-notifications&utm_content=immediate

speech bubble "how to network remotely"

How to network when you can’t network in person

Posted on | by Jade Donno

Small to medium-sized businesses have to go the extra mile to stand out from competitors, particularly when those competitors can afford the best advertising campaigns. In the past we could compensate with networking, by attending conferences, trade fairs, or local groups. Now those options have gone, how can you compete with bigger businesses?

In many ways, the principles of virtual networking and prospecting are the same, but unlike a crowded coffee break, you have to work harder to strike up a conversation. Online you need to build up small talk, such as likes and shares, over a longer period of time.

The best place to network depends on who you need to talk to. People tend to use LinkedIn to sell professional services, but if your target market is people and businesses in your area, you should be able to find Facebook groups covering the parts of the country that you would like to sell to. Instagram and Twitter can be more difficult to network on, so we’ve focussed on Facebook and LinkedIn.

Get your profile right

Use a photo that shows your face clearly, or if you’re very shy, something innocuous. In person we all build rapport by talking to faces, whether we’re good at reading body language or not. When people interact with posts and comments, they’re building a rapport with your photo, so pick an image that you’re comfortable with as your work persona and you’ll attract the kind of people you want to work with.

You should also have a look at your profile as other people will see it and think about what it says to potential clients.

Follow any group administrator rules

When you know who you’d like to interact with and where, you can find and join as many groups as possible on LinkedIn and Facebook. The first rule for any social media platform is to make sure you follow the rules of any group you join. If a group states that you aren’t allowed to advertise your business, be careful about how your posts might appear. You could leave a bad impression if you get told off or banned by group administrators!

It’s still worth joining groups so you can see your competitors, find out what your potential clients are interested in and contact those that you’d like to work with.

Be visible

Whichever platforms you use, it’s best to post regularly. Not posting on a social media platform is worse than being a wallflower at an in-person event, because no one can see you at all virtually.

On LinkedIn and Facebook, the usual advice is that it’s better for your visibility if you write a new post on your own newsfeed, but to build relationships with potential clients, you need to be more generous. Sharing, liking and commenting on the posts of people you’d like to network with helps their visibility at the same time as introducing you to their circle.

Comment sections are a great way to network with people that you aren’t already connected with. They’re a little like small talk in the queue for refreshments, except that you don’t need to find your business cards while holding a coffee. Having had a discussion, it’s much easier to send a message to talk further.

Show them that you’re worth talking to

Since you can’t usually post traditional adverts in virtual groups, being helpful is a more subtle way of advertising your expertise. People won’t read a long explanation and you don’t want to give your expertise away for free, so a brief answer followed by “if you need more help, please contact me” is enough.

Remember to specify how they should contact you, so it’s as easy as possible for them to follow up. If they have to stop and think “did they mean email or private messaging?”, they’re less likely to follow through.

Look for mutual contacts

All of the main social media channels allow you to see friends of friends, or second connections, if those people have opted in. 15 years ago someone might have hesitated to ask a contact to introduce them to a new contact virtually, but it’s normal now that so many businesses use social media platforms for marketing and networking.

Return favours and share goodwill

Offline it can be difficult to make introductions unless the two people you think could work together are in the same room. The beauty of online networking is that it takes seconds to tag someone in a comment and say “this person could help you”. It may seem a small gesture at the time, but every little introduction is a step on the way to success for you and anyone that joins your network.

Business bounce back loan - boy on trampoline

Business Bounce Back Loans

Posted on | by Jade Donno

Business Bounce Back Loans – what are they and should you apply for one?

Since the scheme launched in May 2020 (just 3 months ago), more than 860,000 bounce back loans have been issued. This means that thousands of small businesses who are struggling due to the coronavirus have applied for and received financial help; help of which will hopefully get them through this turbulent time. So what are bounce back loans? Here is what you need to know about them including a list of questions to help you decide whether you should apply for one.

Business Bounce Back Loans

While there has been a lot of financial support being dished out due to the impact of the Coronavirus, there are small businesses that can’t access this funding quickly enough; self-employed people who don’t qualify for the Self-Employment Income Support Scheme, and limited company directors who have fallen through the cracks.

For these businesses and individuals, the ones who aren’t covered by other schemes, bounce back loans are a saving grace.

So what are bounce banks loans?

Bounce back loans are 100% government-backed loans which include the following:

  • Loan amount from £2,000-£50,000 or 25% of your annual turnover (whichever is lower)
  • No interest charged in the first 12 months (the Government covers the first year)
  • No repayments needed in the first 12 months
  • After 12 months, all banks charge a fixed 2.5% interest rate/year
  • 6-year loan with no early repayment charges
  • Straightforward application and quick access to funds

Obviously, your business will always remain responsible for the repayment of the whole debt amount, but bounce back loans will provide you with significant support over the next 12 months.

Should I apply?

To help you decide whether you should apply for a bounce back loan, here are some questions for you to consider. If your answer is yes to a number of these questions then you are eligible to receive support.

  • Am I a UK-based business that has been impacted by Covid-19?
  • Was my business established before 1 March 2020?
  • Is this the only support that I am applying for (with the exception of personal support)?
  • Do I need financial help in addition to the self-employment income support grant and universal credit?
  • Do I need to repay existing finance, i.e. lenders?
  • Do I need help to pay investments or working capital for the business – including bills, running costs and wages?
  • Do I need capital immediately (within 24 hours)?

Things to note

If you would like to apply for a bounce back loan, all you have to do is contact a bank directly and fill in a short online application. You will need details of your annual turnover, your account number, the amount you wish to borrow, a copy of your tax return, and proof that your business has been negatively impacted by Covid-19.

In terms of repayments, there are no interest or repayments in the first year but after those 12 months, you will need to make 60 repayments of the amount borrowed. Unlike a personal loan, however, you won’t have fixed payments. Each month, you’ll repay 1/60th of the capital plus the interest that has accumulated that month. This means that the amount you owe will decrease over time and in turn, your repayment amount will decrease too.

If you would like to know more about the Business Bounce Back Loans book in a no-obligation free meeting TODAY!

laptop and phone

Returning to work post-covid19: how do you assess your office needs?

Posted on | by Jade Donno

In the short-term, it seems likely that many of us will remain working from home even after government orders to do so are lifted. Why? Because businesses have either found that remote working seems to be working favourably for them or they don’t know how to return to work safely. To answer the three most frequently asked questions from business owners today, here’s a quick guide to help.

Man on laptop - what are my options?

As businesses are slowly given the green light to return to work, business owners have a few options in front of them for how to move forward. Research shows that organisations have favoured one of these three below:

  1. Continue to work remotely and sublet their office space – don’t forget to check vital clauses in your rental agreement to see if this is an option for you.
  2. Using a blend of working from, team days, and hot-desking – this strategy has the benefits of both remote working and being in the office. Many businesses have been able to reduce their office space with this method.
  3. Phased approach to transition back to office work – this involves staggering the workforce where smaller groups or departments come in on alternate days until it’s safe for everyone to return.

To work out which is the best option for you, you need to consider who needs to be at the office the most. Many organisations have found that capping staff numbers off at about 30% is the social distancing sweet spot.

How much office space do I actually need

Business owners are reconsidering whether they need as much office space now that so many people are working from home. This is a smart question because miscalculations when it comes to space, even minor ones, can have a huge impact, especially when it comes to finances. Here’s some guidance to help you:

How do you calculate desk space?

As a rough estimate, you should allow 250 sq.ft. per employee. This means, for 50 employees, you will need 12,500 sq.ft. of office space. This guidance is for normal circumstances, so with the current Covid safety guidelines, you need to factor in 2 metres between each desk too.

How do you assess your office needs?

The formula above is just that, a rough estimate. This changes depending on factors such as office layout, employee density, and cost. For example, the most commonly accepted rule in London is that 100 sq.ft. per employee is the ideal amount of space per person.

To accurately assess the amount of space your business needs to thrive, you need to consider these variables:

  • How many employees you have/want to return to work in the office
  • What kind of staff you have (executive, administration, sales etc)
  • How many desks you will need (will employees need an individual desk or will you consider agile working?)
  • How much equipment you have to accommodate
  • What style of office works best for your organisation
  • Office layout and ceiling height
  • If you plan on taking on more staff in the next few years

What are the Health and Safety requirements now due to Covid?

All businesses will now need to carry out an extensive risk assessment to plan for a safe return to work post-lockdown. The purpose of this assessment is to identify the control measures that you’ll need to have in place to protect your employees and others from the risk of infection.

The main areas you need to consider are:

  • Offices and workspaces – these need to be set up to support social distancing (e.g. layout changes where desks are arranged with the minimum separation between them, appropriate signage and floor markings to denote safe distances etc).
  • Employee safety – as well as establishing maximum occupancy limits, work patterns and procedures will need to be changed to facilitate effective infection prevention. Employees will also need to be supplied with the appropriate PPE such as face masks and screen separators.
Defer your payment on account

Defer Your Self-assessment Payment On Account

Posted on | by Jade Donno

Choose how and when you can delay making your second payment on account for the 2019 to 2020 tax year.

You have the option to defer your second payment on account if you are:

  • registered in the UK for Self-Assessment and
  • finding it difficult to make your second payment on account by 31 July 2020 due to the impact of coronavirus

You can still make the payment by 31 July 2020 as normal if you are able to do so.

The June 2020 Self-Assessment statements showed 31 January 2021 as the due date for paying the July 2020 Payment on Account. This is because HMRC updated their IT systems to prevent customers incurring late payment interest on any July 2020 Payment on Account paid between 1st August 2020 and 31 January 2021. The deferment has not been applied for all customers by HMRC and it remains optional.

HMRC will not charge interest or penalties on any amount of the deferred payment on account, provided it’s paid on or before 31 January 2021.

See: https://www.gov.uk/guidance/defer-your-self-assessment-payment-on-account-due-to-coronavirus-covid-19?utm_source=5d97ee4d-9a24-4553-9a8e-56287f4de9f3&utm_medium=email&utm_campaign=govuk-notifications&utm_content=immediate

Baseball

COMPANIES HOUSE TO RESTART THE VOLUNTARY STRIKE OFF PROCESS

Posted on | by Jade Donno

In March 2020, CH introduced temporary easement measures to suspend voluntary strike off action in response to coronavirus (COVID-19) and they have reviewed these measures each month.

Following the July review, this temporary measure will be lifted from 10 September 2020. From this date, CH restart the process to dissolve companies that have applied for voluntary dissolution.

If you’ve filed an application to strike off your company (DS01)

On 10 September 2020 CH restart the process of removing your company from the register.

You may have received a letter from Companies House stating that your company will be struck off within 2 months if no objections are received, but your company is still listed on the Companies House register.

CH may have suspended strike off action because they have received an objection to your application for strike off, or this could be due to the temporary measures to suspend voluntary strike off action during the coronavirus outbreak.

When voluntary strike off action restarts from 10 September – if there are no objections to dissolution and the 2-month period from the publication of the Gazette notice has expired, your company will be struck off shortly afterwards.

Objections to a strike off application

Any person with an interest in a company which is nearing strike off should register an objection to dissolution at Companies House. If you’ve already registered an objection, but the time period for that objection is due to expire – you’ll need to register your objection again if it’s still required.

When CH receive an objection to strike off, they will respond to advise whether the objection has been accepted or rejected. Every response will give a deadline and if they receive no further evidence that action is progressing by that date, they will resume the process to remove the company from the register.

It’s important to send any objection to CH as early as possible after publication of the Gazette notice and at least 2 weeks before the notice expiry date.

Applications from 10 July 2020

If you’re going to file an application to strike off your company from today onwards, these changes will not affect your company. The easements for voluntary dissolution apply to applications for strike off registered at Companies House before 10 July 2020.

If your application is acceptable, it will be registered, and a notice published in the Gazette. If there are no objections to the dissolution, your company will be struck off in around 2 months’ time.

Compulsory strike off

The compulsory strike off process is still paused. CH continue to review this measure on a monthly basis and publish any changes on our website.

See: https://www.gov.uk/government/news/companies-house-to-restart-the-voluntary-strike-off-process?utm_source=f1abe436-0adb-4789-aca7-3ff51e3f0fe5&utm_medium=email&utm_campaign=govuk-notifications&utm_content=immediate

Eat out to help out logo

Eat Out to Help Out

Posted on | by Jade Donno

Restaurants and other establishments serving food for on-premises consumption can now sign up to a new government initiative aimed at protecting jobs in the hospitality industry and encouraging people to safely return to dining out.

The Eat Out to Help Out registration service went live on the 13th of July on GOV.UK, allowing businesses to join the scheme.

Restaurants, bars, cafes and other establishments who use the scheme will offer a 50% reduction, up to a maximum of £10 per person, to all diners who eat and/or drink-in throughout August.

Customers do not need a voucher as participating establishments will just remove the discount from their bill. Businesses simply reclaim the discounted amount through an online service, supported by HM Revenue and Customs (HMRC). Claims can be made on a weekly basis and will be paid into bank accounts within five working days.

The scheme is open to eligible establishments across the UK and can be used all day, every Monday to Wednesday, between 3 and 31 August 2020.

For details on how the scheme works see: https://www.gov.uk/guidance/register-your-establishment-for-the-eat-out-to-help-out-scheme?utm_source=4783ef6b-1939-4072-8311-f58a0a39e451&utm_medium=email&utm_campaign=govuk-notifications&utm_content=immediate

The Government has provided marketing resources for the Eat Out to Help Out scheme. There are posters, images and other promotional materials for use by establishments who are taking part in the Scheme.

See: https://www.gov.uk/government/publications/eat-out-to-help-out-scheme-promotional-materials?utm_source=eca9b856-2878-4866-8cd8-8cca1cba1c39&utm_medium=email&utm_campaign=govuk-notifications&utm_content=immediat

Cup of coffee and laptop

Another Furlough Update

Posted on | by Jade Donno

CORONAVIRUS JOB RETENTION SCHEME (CJRS) UPDATE.

From 1st July “Flexible Furlough” was introduced and the calculations and time recording of full-time, part-time and fully furloughed employees has become more complicated.

Changes are occurring regularly as the Government and HMRC make clarifications to the scheme. If you have any queries regarding your claim talk to us first.

The latest changes are outlined below:

Steps to take before calculating your claim using the Coronavirus Job Retention Scheme

Wording has been added to make it clear that HMRC will not decline or seek repayment of any grant based solely on the particular choice between fixed or variable approach to calculating usual hours, as long as a reasonable choice is made

See: https://www.gov.uk/guidance/steps-to-take-before-calculating-your-claim-using-the-coronavirus-job-retention-scheme?utm_source=e431e0b9-f22e-4543-b2b9-01c631e87961&utm_medium=email&utm_campaign=govuk-notifications&utm_content=immediate

HMRC has issued further guidance on the CJRS Individuals you can claim for who are not employees:

You can claim a grant for individuals who are not employees – as long as they’re paid via PAYE. The groups you can claim for include:

  • office holders (including company directors)
  • salaried members of Limited Liability Partnerships (LLPs)
  • agency workers (including those employed by umbrella companies)
  • limb (b) workers
  • Contingent workers in the public sector
  • Contractors with public sector engagements in scope of IR35 off-payroll working rules (IR35)

Individuals who are paid through PAYE but not necessarily employees in employment law, can continue to be furloughed from 1 July as long as you have previously submitted a claim for them for a furlough period of at least 3 weeks between 1 March and 30 June 2020.

See: https://www.gov.uk/government/publications/individuals-you-can-claim-for-who-are-not-employees?utm_source=1cc1078c-073c-45c9-a179-daa90bd46bb3&utm_medium=email&utm_campaign=govuk-notifications&utm_content=immediate

Paying employee taxes and pension contributions

There is also an update on ‘Paying employee taxes and pension contributions’ section and added wording to section on employee rights to make it clear that you can continue to claim for a furloughed employee who is serving a statutory notice period.

See: https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme?utm_source=0d23eb32-d558-4713-ba3e-58ea7cf51edb&utm_medium=email&utm_campaign=govuk-notifications&utm_content=immediate

The process HMRC is developing to recover overclaimed grant amounts through the tax system

Information has been added about the process HMRC is developing to recover overclaimed grant amounts through the tax system.

If you have made an error in a claim and do not plan to submit further claims, you should contact HMRC to let them know about the error and find out how to pay back any overclaimed amounts. Once you have contacted HMRC you will be given a payment reference number and directed to make a payment.

The Government are introducing legislation to recover overclaimed grant amounts through the tax system. If you repay any overclaimed grant amounts back through the above methods then this will reduce or, if the full amount is repaid, prevent any potential tax liability under that legislation. Further guidance on this will be issued in due course.

If you have made an error that has resulted in an underclaimed amount, you should contact HMRC to amend your claim. As you are increasing the amount of your claim, they need to conduct additional checks.

See: https://www.gov.uk/guidance/claim-for-wages-through-the-coronavirus-job-retention-scheme?utm_source=5334b049-902e-4fdd-bfc2-9a7c1c222c4c&utm_medium=email&utm_campaign=govuk-notifications&utm_content=immediate

Pizza

VAT – REDUCED RATE OF 5%

Posted on | by Jade Donno

VAT – REDUCED RATE OF 5%

The government made an announcement on 8 July 2020 allowing VAT registered businesses to apply a temporary 5% reduced rate of VAT to certain supplies relating to:

  • hospitality
  • hotel and holiday accommodation
  • admissions to certain attractions

The temporary reduced rate will apply to supplies that are made between 15 July 2020 and 12 January 2021.

clinking beer glasses

Hospitality

If you supply food and non-alcoholic beverages for consumption on your premises, for example, a restaurant, café or pub, you’re currently required to charge VAT at the standard rate of 20%. However, when you make these supplies between 15 July 2020 and 12 January 2021 you will only need to charge 5%.

You will also be able to charge the reduced rate of VAT on your supplies of hot takeaway food and hot takeaway non-alcoholic drinks.

More information about how these changes apply to your business can be found in Catering, takeaway food (VAT Notice 709/1). See: https://www.gov.uk/guidance/catering-takeaway-food-and-vat-notice-7091

Hotel bed

Hotel and holiday accommodation

You will also benefit from the temporary reduced rate if you:

  • supply sleeping accommodation in a hotel or similar establishment
  • make certain supplies of holiday accommodation
  • charge fees for caravan pitches and associated facilities
  • charge fees for tent pitches or camping facilities

More information about how these changes apply to your business can be found in Hotels and holiday accommodation (VAT Notice 709/3). See: https://www.gov.uk/guidance/hotels-holiday-accommodation-and-vat-notice-7093

VAT on admission charges to attractions

If you charge a fee for admission to certain attractions where the supplies are currently standard rated, you will only need to charge the reduced rate of VAT between 15 July 2020 and 12 January 2021.

However, if the fee you charge for admission is currently exempt that will take precedence and your supplies will not qualify for the reduced rate.

This applies to:

  • shows
  • theatres
  • circuses
  • fairs
  • amusement parks
  • concerts
  • museums
  • zoos
  • cinemas
  • exhibitions
  • similar cultural events and facilities

Examples of where the reduced rate may apply could be attractions such as:

  • a planetarium
  • botanical gardens
  • studio tours
  • factory tours

More information about how these changes apply can be found in VAT: Admission charges to attractions.

See: https://www.gov.uk/guidance/vat-on-admission-charges-to-attractions?utm_source=b70c8e4c-efcb-4e66-a3aa-6dbc482ad5f6&utm_medium=email&utm_campaign=govuk-notifications&utm_content=immediate

Business news update

C19 Business News Update

Posted on | by Jade Donno | Leave a Comment on C19 Business News Update

What’s Going On Now?

As time goes on it is getting harder and harder to keep track of all the Government changes. We have put together this blog to summarise the latest changes.

STAYING ALERT AND SAFE (SOCIAL DISTANCING)

Everyone’s actions have helped to reduce the transmission of coronavirus in our communities. Fatalities and infection rates continue to fall.

The government has set out its plan to return life to as near normal as we can, for as many people as we can, as quickly and fairly as possible in order to safeguard livelihoods, but in a way that is safe and continues to protect the NHS. The most important thing we can continue to do is to stay alert, control the virus, and, in doing so, save lives.

This guidance applies in England – people in Scotland, Wales and Northern Ireland should follow the specific rules in those parts of the UK.


Click here for more information

NEW FUNDING CONFIRMED FOR LOCAL AUTHORITIES TO HELP THOSE STRUGGLING FINANCIALLY AS A RESULT OF CORONAVIRUS

An additional £63 million has been confirmed by government to be distributed to local authorities in England to help those who are struggling to afford food and other essentials due to coronavirus.

Local authorities are already working to support those who are vulnerable, and this additional funding will contribute to that work.

Many have existing mechanisms to provide this support in a way that suits the needs of their community. This includes provision of cash payments, food vouchers, or alternative means of support.


Click here for more information

MANAGEMENT OF STAFF AND EXPOSED PATIENTS AND RESIDENTS IN HEALTH AND SOCIAL CARE SETTINGS

This guidance provides advice on the management of staff and patients or residents in health and social care settings according to exposures, symptoms and test results. It includes:

  • staff with symptoms of COVID-19
  • staff return to work criteria
  • patient exposures in hospital
  • resident exposures in care settings

Please note that this guidance is of a general nature and that an employer should consider the specific conditions of each individual place of work and comply with all applicable legislation, including the Health and Safety at Work etc. Act 1974.

There may be further information specific to each country in the United Kingdom, as this guidance was written by Public Health England primarily for an English health professional audience. To see if country specific information is available, please refer to Health Protection Scotland, Public Health Wales, or Public Health Agency in Northern Ireland.


Click here for more information

WHAT YOU CAN AND CAN’T DO FAQs

This guidance has been updated 12 June.


Click here for the guidance