I run a small pracitce from a rented office and qualify for SBRR of 100% due to the size/rateable value.
Since 23 March I have been working from home, in line with Goverment Guidance, and going into the office may be once or twice a week to collect paper files, post etc.
I continue to pay the rent as it falls due along with all other expenses as I have sufficient funds, at present, to meet these.
My local authority has contacted me and invited me to claim the SBGF of £10,000.
I have read through the criteria for the grant and meet all of these. However, I am uncertain as to whether I should be claiming from an ethical point of view. I do not know at this point how much COVID19 will affect my practice; that will depend on how my clients fare.
I have read som guidance from the one of the professional bodies I am a member of which says "No tax advisor should engage in assisting a client to abuse any of the unprecedented goverment support for businesses and individuals in this emergency, including use of "Time to Pay" arrangements."
This is aimed at us as advisors but it must also apply to us as taxpayers.
What do other members think and have they claimed in a similar position?