Roadmap out of lockdown must support SMEs ACCA chief executive Helen Brand says the Government’s roadmap on how the UK will exit lockdown and recover from the pandemic needs “signposts and barrier-free routes to help SMEs”. She says she hopes to see “a focus on policies that help existing and new entrepreneurs”. Ms Brand also reflects on the findings of the SME Tracker from the ACCA and Corporate Finance Network, noting that February’s update shows 8.5% of small firms said they would be affected by new off-payroll (IR35) rules, with responsibility for determining the tax status of contractors delivering more work and the risk of penalties.