The change has been made upon review of the evidence available, so that those who self-isolate or return from countries not on the travel corridor list are now only required to do so for a period of ten days.
Anyone who tests positive should continue to self-isolate for ten days from the onset of symptoms or from the point of receiving a positive test result, if they do not display symptoms.
From 14 December 2020, the change to the isolation period for contacts will be applicable to those who are currently self-isolating and will also include those who began self-isolation prior to that date. The period of self-isolation should commence on the day after exposure, a test, or the date when symptoms began. From the same date, the NHS Test and Trace service will advise people to self-isolate for ten days as opposed to 14. The NHS COVID-19 app, however, will only advise close contacts to isolate for ten days instead of 14 from 17 December 2020 due to the time taken to make the relevant technical changes to the app.
In England, where an individual receives notification from the NHS COVID-19 app prior to 17 December 2020, this is because they have been in contact with someone who has tested positive:
• If they have been contacted by NHS Test and Trace, they must follow the isolation guidance provided by contact tracers • If they have been advised to isolate by the NHS COVID-19 app (and not via NHS Test and Trace), then they can end their period of isolation when the isolation countdown timer says three days
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London moves to tier three: impact on CJRS 15 December 2020
It has been confirmed that, from 16 December 2020, London will move into tier three of virus restrictions, which is the highest level in England.
In areas placed in tier three, all hospitality venues, such as pubs, restaurants and cafes are required to shut, and can only open to provide a takeaway service. Similarly, sports fans are forbidden from attending events in stadiums and indoor entertainment venues, including bowling alleys and cinemas, will have to close. As so many businesses will need to actually shut their doors, this will inevitably have an impact on the number of employers placing employees on furlough and utilising the Coronavirus Job Retention Scheme (CJRS), and the numbers will significantly increase.
These restrictions will be reviewed on 23 December 2020.
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Tax and NI exemption for employer reimbursed coronavirus swab tests 16 December 2020
The HMRC External Affairs team has advised that the Government will implement a temporary tax and National Insurance (NI) exemption which will ensure that any employees who buy their own coronavirus swab tests, and are subsequently reimbursed by their employers, will not see any tax or NI labilities attached to the purchase of the test, in the current tax year.
A coronavirus swab test refers to a test that identifies the presence of a viral antigen or viral ribonucleic acid (RNA) that is specific to severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2).
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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