Q&As

If an individual is both employed and self-employed, can they access both the coronavirus (COVID-19) job retention scheme and the self-employment income support scheme for support?

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Published on LexisPSL on 08/04/2020

The following Employment Q&A provides comprehensive and up to date legal information covering:

  • If an individual is both employed and self-employed, can they access both the coronavirus (COVID-19) job retention scheme and the self-employment income support scheme for support?

Access to the Coronavirus Job Retention Scheme (CJRS) and the Self-Employment Income Support Scheme (SEISS) will be via HMRC.

The CJRS is a scheme designed for employers whose operations have been severely affected by coronavirus to claim reimbursement for wages paid to employees who have been placed on furlough. Eligible employers will need to submit information to HMRC about their employees that have been furloughed, and their earnings, through an online portal specifically created for this purpose. For further information about which employers are eligible for the scheme, see:

  1. Practice Note: Coronavirus Job Retention Scheme (original version to 30 June 2020)

  2. HMRC guidance: Guidance for employers: Claim for your employees' wages through the coronavirus job retention scheme

The SEISS scheme applies only to those individuals who are self-employed or members of a partnership. Other relevant criteria include that they must have a trading profit of less than £50,000 in 2018-19 or an average trading profit of less than £50,000 from 2016–17, 2017–18 and 2018–19 (according to tax returns submitted in relation to these periods), and that they must have received more than half of their income in these periods from self-employment.

Eligible individuals will be contacted by HMRC direct

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