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An announcement regarding changes to the Coronavirus Job Retention Scheme (CJRS) and to the Self-Employment Income Support Scheme (SEISS) was made by the Chancellor of the Exchequer, Rishi Sunak, during the Downing Street daily briefing on Friday 29 May 2020. For further information, see News analysis: Chancellor details changes to Coronavirus Job Retention Scheme (CJRS) and Self-Employment Income Support Scheme (SEISS).
For information on the SEISS generally, see Practice Notes:
Self-Employment Income Support Scheme, and
Self-Employment Income Support Scheme—guidance tracker
HMRC has now updated the following guidance on 12 June:
Check if you can claim a grant through the Self-Employment Income Support Scheme
How different circumstances affect the Self-Employment Income Support Scheme
Minor amendments have also been made (unannounced) to the following HMRC guidance:
Claim a grant through the Self-Employment Income Support Scheme
How HMRC works out trading profits and non-trading income for the Self-Employment Income Support Scheme
Four track changes documents in PDF format, illustrating the additions, moves and deletions that have occurred in the HMRC guidance can be accessed here:
Check if you can claim a grant through the Self-Employment Income Support Scheme, between the 29 May and 12 June versions
How different circumstances affect the Self-Employment Income Support Scheme, between the 15 May and 12 June versions
Claim a grant through the Self-Employment Income Support Scheme, between the versions as at 29 May and 15 June
How HMRC works out trading profits and non-trading income for the Self-Employment Income Support Scheme, between the versions as at 13 May and 15 June
The main HMRC guidance on checking if you can claim a grant through the SEISS is updated as follows:
The check if you can claim a grant guidance also refers to the HMRC guidance on how different circumstances affect the SEISS for examples of when the ‘adversely affected’ criteria will be met (see below).
The updated HMRC guidance on how different circumstances affect the SEISS includes a new section: ‘Adversely affected examples’, which sets out a number of examples of when the ‘adversely affected’ criteria are met:
for the first grant, and
on or after 14 July, for the second grant
The examples are as follows:
Minor updates have also been made to the guidance on claiming a grant through the SEISS and how HMRC works out trading profits and non-trading income for the SEISS, but these are not announced in the ‘updates’ sections of the relevant guidance, according to which these two sets of guidance were last updated on 29 May and 7 May respectively. These updates make it clear (in line with the guidance on checking if you can claim a grant through the SEISS) that an eligible individual whose business has been adversely affected on or after 14 July 2020 will be able to make a claim in August 2020, and can claim for the second grant even if they did not make a claim for the first grant.
The claiming a grant guidance also states that:
an individual may have to pay a penalty if they know they’ve been overpaid, or are not eligible for the grant, and do not tell HMRC (before this change, the guidance suggested that an individual may have to pay a penalty if HMRC needs to recover a payment)
individuals who know they need to tell HMRC that they have been overpaid or are not eligible for the grant should not contact HMRC yet; the guidance will be updated soon with how they can do this
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