Given the changes to COVID-19 rules and restrictions at the weekend, we wanted to get in touch as we know many businesses and self-employed people in your constituency might now be considering whether they are eligible for CJRS or SEISS. We thought it would be helpful to put all the latest relevant information for you in once place.
CJRS:
Under Tier 4 / Level 4 restrictions, people are being asked to stay at home unless they cannot work from home, and more businesses are now required to close.
HMRC is reminding employers that support is available through the Coronavirus Job Retention Scheme (CJRS).
If employers cannot maintain their workforce because their business has been affected by coronavirus COVID-19, they may be able to furlough employees and claim 80% of an employee’s usual salary for hours not worked, up to a maximum of £2,500 per month.
Employers and employees do not need to have benefited from the scheme before to make a claim, if they meet the eligibility criteria. Employers can check if they can claim for their employee’s wages on GOV.UK.
It’s very important that any business that decides to use CJRS for December, submits their claim by 14 January 2021. If employers have already submitted their claim for December, but now need to make a change because Tier 4 restrictions mean they didn’t claim enough, they can increase the amount of their claim for December up until Thursday 28 January. Further details for this can be found on GOV.UK.
Our phone lines and webchat remain very busy, so where possible businesses should wait until after the 29th of December to do this. This will leave our phone lines and webchat service open for those who need to amend their November claims by the 29 December deadline.
We are running webinars to help explain to businesses how to claim for CJRS, including several before the next 14 January deadline. This webinar gives an overview of:
- the extension of the scheme
- how employers will be affected
- flexible furloughing
- key dates
- support available
Businesses can register for one of these webinars on GOV.UK
Welsh language CJRS guidance is also available on GOV.UK
SEISS:
Self-employed individuals, or members of partnerships may be eligible to make a claim under the Self Employment Income Support Scheme (SEISS). You cannot claim the grant if you trade through a limited company or a trust.
To make a claim, a business must have had a new or continuing impact from coronavirus between 1 November 2020 and 29 January 2021, which they reasonably believe will have a significant reduction in profits. Businesses must also have traded in both tax years 2019 to 2020, and 2018 to 2019.People can check whether they might be eligible for SEISS on GOV.UK
People can check how trading conditions affect their eligibility for the Self-Employment Income Support Scheme on GOV.UK
As with CJRS, we are offering webinars which explain to people how to apply for SEISS. These are available on GOV.UK
Welsh language SEISS guidance is also available on GOV.UK
Further information:
A full list of UK government support is available on GOV.UK.
We hope this information is helpful to your constituents
Best wishes,
HMRC External Affairs