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<p>Claiming Maternity Allowance or taking parental leave does not mean that the trade
has ceased, and therefore should not affect a person’s eligibility for the Self Employment
Income Support Scheme as long as the individual intends to return to the trade after
maternity/paternity/adoption leave. The Chancellor indicated that delivering a scheme
for the self-employed is a very difficult operational challenge, particularly in the
time available. There is no way for HMRC to know the reasons why an individual’s profits
may have dropped in earlier years from income tax self-assessment returns. However,
to help those with volatile income in 2018/19, an individual can determine their eligibility
on either their profits in 2018-19, or on an average between 2016-17 to 2018-19.</p><p>
</p><p>Anyone who submitted a tax return in 2018/19 will be eligible for the SEISS.
The Government recognises that some people may not have submitted a 2018/19 return
for a range of reasons, including due to parental leave. The scheme has been designed
to deliver support as quickly as possible to millions of self-employed individuals
by using information HMRC already holds, and any risks to the delivery of the scheme
must be minimised.</p>
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