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Tax and reporting rules for employers providing payments to cover loss of earnings

• Overview

  As an employer, you have certain tax, National Insurance and reporting…

• What's exempt

  If the lost-time payment only replaces an employee’s lost earnings, you…

• What to report and pay

  If the lost-time payment is more than an employee’s lost earnings, you…

• Technical guidance

  The following guides contain more detailed information: employment income:…

As many people consider lifestyle changes at the start of the year, the Medicines and Healthcare products Regulatory Agency (MHRA) is urging the public to make sure any weight-loss medicines they use are safe, effective and legitimate.

• Updated: 29 December 2025

Guidance for local authorities on how to access the local government income compensation scheme for lost sales, fees and charges as a result of COVID-19.

• Updated: 12 November 2021

Guidance on the safe and effective use of GLP-1 medicines for weight loss and diabetes.

• Updated: 5 February 2026

Guidance for Police and Crime Commissioners on how to access the income loss recovery scheme for lost sales, fees and charges as a result of COVID-19.

• Updated: 8 October 2020

How to work out and claim Corporation Tax relief on trading losses.

• Updated: 4 September 2024

How and where to buy or upgrade a rod fishing licence for salmon, trout, freshwater fish, smelt and eels in England and Wales.

Find out about the type of losses your company can offset against profits in future accounting periods.

• Updated: 22 June 2020

Report your lost, stolen or damaged Blue Badge and get a replacement.

VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.