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<p>The Government support package is targeted at the businesses and individuals who
most need support, while ensuring measures are accessible, certain and introduced
in a timely manner to protect livelihoods.</p><p> </p><p>HMRC administer the Coronavirus
Job Retention Scheme (CJRS), Coronavirus Statutory Sick Pay Rebate Scheme (CSSPRS)
and Self-Employment Income Support Scheme (SEISS). The eligibility criteria vary between
the schemes.</p><p> </p><p>To claim under CJRS, the employer must have created and
started a PAYE payroll scheme on or before 19 March 2020, be enrolled for PAYE online
and have a UK bank account. They can only claim for furloughed employees where a Real
Time Information (RTI) submission notifying payment in respect of that employee to
HMRC was made on or before 19 March 2020. From 1 July, they can only claim for employees
that have been furloughed for at least three consecutive weeks any time between 1
March and 30 June.</p><p> </p><p>To claim under the CSSPRS the employer must have
fewer than 250 employees before February 2020, be enrolled in a PAYE payroll scheme,
and have an employee that was off work due to coronavirus, self-isolating, or shielding.</p><p>
</p><p>Self-employed individuals, including members of partnerships, are eligible
for the SEISS if they have submitted their Income Tax Self-Assessment tax return for
the tax year 2018-19, continued to trade, and have been adversely affected by COVID-19.
To qualify, their self-employed trading profits must be no more than £50,000 and at
least equal to their non-trading income.</p><p> </p><p>HMRC are also responsible for
VAT and Income Tax Self Assessment, for which certain payments have been deferred.
These are general measures which apply to all taxpayers liable to pay the taxes in
question.</p><p> </p><p>The schemes are designed to support both British businesses
and workers in Britain who pay their taxes and would otherwise lose their jobs.</p>
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