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<p>The Self-Employment Income Support Scheme (SEISS) is available to individuals who
are self-employed and who report their trading income through Income Tax Self-Assessment.</p><p>
</p><p>To be eligible for the Coronavirus Job Retention Scheme (CJRS), furloughed
employees must have been on their employers’ PAYE payroll on or before 19 March 2020
and HMRC must have received an RTI submission notifying payment in respect of that
employee on or before the 19 March 2020. It is not possible to amend this deadline
owing to the practical implications of monitoring such an extension, and the risk
of fraud that has existed since the scheme became public.</p><p> </p><p>Those who
do not qualify for SEISS or CJRS may have to access a range of other support, including
income tax deferrals, access to a range of grants and loans, and three-month mortgage
holidays. The Government has also relaxed the earnings rules for self-employed claimants
under Universal Credit.</p><p> </p>
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