Selective licensing is a licensing regime regulating the private rental sector in a specified area designated by the relevant local housing authority (LHA) pursuant to Part 3 of the Housing Act 2004 (HA 2004). Selective licensing works in broadly the same way as the mandatory licensing provisions relating to houses in multiple occupations (HMOs). For further reading on the licensing process, see Practice Notes: Houses in multiple occupation (HMOs)—applying for a licence and Houses in multiple occupation (HMOs)—licensing regime. Uniquely in relation to selective licensing, it applies to all private rental properties in a designated area, regardless whether the property is occupied by one or multiple households. The intention behind these provisions is to enable an LHA to seek to improve the standards of rental stock available for private sector tenants by imposing licence requirements on private landlords who let property in such designated areas. For this reason, the selective licensing regime is available only in respect of areas which meet certain criteria namely those which are, or are be likely to be:

It is lawful to use reasonable force in the defence of oneself, or another, or of property, or in the prevention of crime, or in making a lawful arrest.

This Practice Note considers the Self-Employment Income Support Scheme (SEISS) under which self-employed individuals and members of partnerships who had been adversely impacted by the coronavirus (COVID-19) pandemic could claim a grant from HMRC. The scheme ended on 30 September 2021 when the claims process for the fifth and final grant payment (SEISS 5) closed. This Practice Note sets out the position in relation to SEISS 5 claims that applied immediately prior to the scheme’s closure. The SEISS was announced by the government on 26 March 2020, and the online application service for the first grant payment (SEISS 1) was available from 13 May–13 July 2020. The SEISS was subsequently extended three times: • on 29 May 2020 it was announced that the SEISS would be extended (first SEISS extension) to make provision for a second grant payment (SEISS 2). Applications for SEISS 2 were open from 17 August–19 October 2020 • on 24 September 2020 the government announced a further extension to the SEISS (second SEISS extension). The second SEISS extension provided for two taxable grant

This Practice Note has been archived and is no longer maintained. It provides details of the various versions of the HMRC guidance that have been published relating to the coronavirus (COVID-19) Self-Employment Income Support Scheme (SEISS) and provides tracked change version, showing updates between one version and the next, to enable practitioners easily to ascertain which version of the relevant guidance was live at any given date. For a guidance tracker: • providing details of the various versions of the HMRC guidance on the Coronavirus Job Retention Scheme (CJRS), see Practice Note: Coronavirus Job Retention Scheme—guidance tracker [Archived] • providing details of the various versions of general guidance on coronavirus (COVID-19), see Practice Notes: ◦ Coronavirus (COVID-19)—guidance tracker for employment (BEIS working safely guidance to 1 April 2022) [Archived] ◦ Coronavirus (COVID-19)—guidance tracker for employment (BEIS working safely guidance to 18 July 2021) [Archived] ◦ Coronavirus (COVID-19)—guidance tracker for employment (non-BEIS guidance) [Archived] ◦ Coronavirus (COVID-19)—guidance tracker for employment (international travel guidance) [Archived] ◦ Coronavirus (COVID-19)—guidance tracker for employment (withdrawn guidance) [Archived] Separate

A scheme in which the assets are invested by the trustees or an external investment manager.

Occupational pension scheme in which the trustees or an investment manager decide how the investments are managed (as an alternative to insured or fully insured).

Self-build and custom housebuilding (SCH) is an important element of the government's planning strategy for housing. The purpose of the Self-build and Custom Housebuilding Act 2015 (SCHA 2015) is to allow individuals wishing to build their own home to register their interest in acquiring land with the relevant authority, which is required to: • keep and maintain an SCH register • have regard to the demand for SCH as evidenced by the registers when exercising certain functions including those relating to planning and housing What is self-build and custom housebuilding? SCHA 2015, s 1 defines self-build and custom housebuilding as where an individual, an association of individuals, or persons working with or for individuals or associations of individuals, build or complete houses to be occupied as homes by those individuals. However, by virtue of SCHA 2015, s 1(A2), this does not include the building of a house on a plot acquired from a person who builds the house wholly or mainly to plans or specifications decided or offered by that person. Planning Practice Guidance (PPG) elaborates on this definition

For more general information regarding share incentive plans (SIPs), see Practice Note: What is a share incentive plan? For more general information on save as you earn (SAYE) schemes, see Practice Note: How SAYE schemes work and key features. Legislation governing SIPs and SAYE schemes—self-certification, registration and filing requirements The legislative requirements for SIPs and SAYE schemes are each set out under a separate schedule to the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003), with ITEPA 2003, Sch 2 applying to SIPs and ITEPA 2003, Sch 3 applying to SAYE schemes. In this Practice Note, these are referred to below as ‘Schedule 2’ or ‘Schedule 3’, as applicable—or to ‘the applicable schedule of ITEPA 2003’. The legislation governing the self-certification, registration and filing requirements for SIPs and SAYE schemes is as follows: • for SIPs, it is contained in ITEPA 2003, Sch 2 Pt 10, paras 81A–81K, and • for SAYE schemes, it is contained in ITEPA 2003, Sch 3 Pt 8, paras 40A–45 The

If a trustee sells trust property to himself the sale is voidable by any beneficiary however fair the transaction.

Property analysis: The High Court approved the dictum in Spiro v Glencrown, that the self-dealing rule does not apply to the unilateral exercise of a right by a trustee granted before the trusteeship came into existence. This meant that the trustee was free to exercise his right to enfranchise as the lease pre-dated his trusteeship.

Self-defence Self-defence is an absolute defence which applies in crimes committed by force, it applies even in cases of murder. If a jury finds that a defendant was acting in self-defence, they will be acquitted. The common law defence of self-defence was incorporated into statute with the enactment of the Criminal Law Act 1967 (CLA 1967). There was further clarification provided by section 76 of the Criminal Justice and Immigration Act 2008 (CJIA 2008). The defence may be used where a defendant uses ‘reasonable force’ to: • defend themselves • defend another person • defend property • prevent crime, and • assist with the lawful arrest and the apprehension of offenders The defence of self-defence has two limbs: • firstly, were the circumstances, as the defendant genuinely believed them to be, such that the use of force was necessary? This is the subjective test • secondly, was the nature and degree of force used reasonable in those perceived circumstances? This is the objective test Reasonable force—defendant’s genuine belief The question of whether the use of force is considered 'reasonable'

A self-employed person is an individual who works for themselves, usually carrying on a business, trade or profession on their own account, and does not work under a contract of employment. In legal practice, the concept is central to employment status disputes, tax treatment, social security, vicarious liability and pensions.Across England & Wales, Scotland and Northern Ireland, “self-employed” is a descriptive term rather than a single statutory status, but it is reflected in legislation and case law, including employment rights and income tax provisions. The courts focus on factors such as control, mutuality of obligation, the right of substitution, financial risk, provision of equipment, opportunity for profit, and how the parties have labelled the relationship.In Ireland, the concept is similarly developed through tax and employment legislation and case law, using comparable multi-factor tests to distinguish employees from self‑employed contractors.Self-employed status generally excludes the individual from core employee and “worker” protections, such as unfair dismissal and most statutory leave, but may allow greater autonomy and tax deductibility of business expenses. Classification errors can give rise to liabilities for PAYE/PRSI, National Insurance contributions, holiday pay, and regulatory non-compliance.