The below updates have now been added to the .GOV.UK COVID-19 business support pages:

Coronavirus Job Retention Scheme: further clarification following queries received, including:

  • Confirmation of what should form the basis for furlough pay for employees furloughed on return from (maternity/paternity/shared parental/adoption/sick/parental bereavement) leave;
  • Confirming employees subject to TUPE transfer/business reorganisation/ payroll consolidation can be furloughed;
  • Confirming position for contractors in scope of IR35 in the public sector;
  • More information on what information employers need to claim the grant; and
  • Clarifying circumstances where an employee shouldn’t be furloughed by multiple employers

Updates can be found at:
https://www.gov.uk/guidance/check-if-you-could-be-covered-by-the-coronavirus-job-retention-scheme

https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme

Self-employment Income Support Scheme – again, further clarification in response to queries, including:

  • Detail of the treatment of losses, averaging and multiple trades;
  • Clarifications on the calculation of self-employed profits and what is meant by total income;
  • Confirmation that individuals are able to continue working, including taking on employment role;
  • Confirmation that owner-managers of Ltd companies can access the CJRS for their salary;
  • Confirmation that individuals can access Universal Credit and the SEISS; and
  • Clarification on overlaps between the SEISS and CJRS (e.g. you can claim the SEISS and continue working).

Updates can be found at:
https://www.gov.uk/guidance/claim-a-grant-through-the-coronavirus-covid-19-self-employment-income-support-scheme

https://www.gov.uk/guidance/how-hmrc-works-out-total-income-and-trading-profits-for-the-self-employment-income-support-scheme

Pin It on Pinterest

X