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<p>The practical issues that prevented the Government from being able to include the
newly self-employed in 2019-20 in the original Self-Employment Income Support Scheme
(SEISS), namely that HM Revenue and Customs (HMRC) will not have access to their self-assessment
returns in order to be able to verify their eligibility, still remain. The latest
year for which HMRC have tax returns for all self-employed individuals is 2018/19.
2019/20 returns are not due until the end of January 2021.</p><p> </p><p>Unlike for
employees, self-employed income is not reported monthly, but at the end of each tax
year on the individual’s Income Tax Self Assessment return. This means that the most
reliable and up-to-date record of self-employed income is from 2018-19 tax returns.</p><p>
</p><p>The SEISS continues to be just one element of a comprehensive package of support
for individuals and businesses. This package includes Bounce Back loans, tax deferrals,
rental support, increased levels of Universal Credit, mortgage holidays, and other
business support grants.</p>
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