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<p>The design of the Self-Employment Income Support Scheme including the requirement
that trading profits must be at least equal to non-trading income, means it is targeted
at those who are most dependent on their self-employment income. That continues to
be the case.</p><p> </p><p>HMRC data shows that the majority of people with positive
profits who do not meet the 50 per cent self-employment income test had income from
employment, which means they potentially have access to the Coronavirus Job Retention
Scheme, as well as other elements of the very substantial package of support made
available by the Government</p>
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