The Temporary Covid Safe Harbour protection is ending on 31 December, 2020. If any directors are concerned about the viability of their business or potential insolvent trading then you need to act now to undertake the work to qualify for the pre-existing Safe Harbour regime so you are protected into the new year. As a director, you will want the reassurance of protection by 30 November, as if it turns out that you are not protected then you will only have four weeks to plan for a voluntary administration or an emergency fund raising prior to 31 December. furthermore, as it may take a few weeks to confirm protection you need to act now.