Closing date to apply for first payment under Self-Employment Income Support Scheme and Furlough exemption announced

Tuesday, 16 June 2020

The Chancellor recently announced that the Self-Employment Income Support Scheme (SEISS) will be extended, with eligible individuals able to claim a second and final grant, and HMRC has now confirmed that those eligible for the first grant must claim for it on or before 13 July 2020.  Applications for the second grant will open in August and the eligibility criteria remain the same as for the first grant.  Those claiming for the second grant will have to confirm that their business has been adversely affected by Covid-19 on or after 14 July 2020.  HMRC has reaffirmed that individuals can claim for the second grant even if they did not make a claim for the first grant.   Self-employed army, navy and air force reservists who are currently ineligible for the Self Employment Income Support Scheme as a result of their service will be able to access a grant.   

The Government has also confirmed that military reservists returning to work in the coming months will be eligible for the Coronavirus Job Retention Scheme (CJRS) after the cut-off date for new entrants.   Parents returning from maternity, paternity, shared parental, adoption and parental bereavement leave after the 10 June had already been made exempt from the cut-off date.   They need to have started their leave before 10 June and returned to work after 10 June, and they have to be on their employers’ PAYE payroll on or before 19 March 2020.   Recently published guidance sets out how employers can bring previously furloughed employees back to work part-time from 1 July (known as flexible furloughing) and how many employees they can claim for in any one claim.

Click here for SEISS guidance

Click here for CJRS guidance