{"id":20079,"date":"2020-04-22T13:57:15","date_gmt":"2020-04-22T13:57:15","guid":{"rendered":"https:\/\/smh.group\/?p=20079"},"modified":"2023-02-15T13:49:38","modified_gmt":"2023-02-15T13:49:38","slug":"covid-19-main-provisions-for-the-self-employed","status":"publish","type":"post","link":"https:\/\/devstagesite.co.uk\/smhgroup\/covid-19-main-provisions-for-the-self-employed\/","title":{"rendered":"Covid-19 &#8211; Main provisions for the self-employed"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\">Updated 22 April 2020<\/h3>\n\n\n\n<p>On Thursday 26 March, Chancellor Rishi Sunak made his long-awaited <strong><span style=\"text-decoration: underline;\"><a href=\"https:\/\/www.gov.uk\/government\/news\/chancellor-gives-support-to-millions-of-self-employed-individuals\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"statement (opens in a new tab)\">statement<\/a><\/span><\/strong> about the Covid-19 government support scheme for the self-employed, called the <strong><span style=\"text-decoration: underline;\"><a href=\"https:\/\/www.gov.uk\/guidance\/claim-a-grant-through-the-coronavirus-covid-19-self-employment-income-support-scheme\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"Self-employment Income Support Scheme (opens in a new tab)\">Self-employment Income Support Scheme<\/a><\/span><\/strong> (SEISS). Reports suggest that the announcement had been slow to arrive because of the greater difficulty in structuring and running a scheme that relied on annual information (via tax returns) and could not operate via the PAYE system. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>SEISS provisions<\/strong><\/h3>\n\n\n\n<p>The SEISS will pay a directly payable taxable grant to\nthe self-employed (including members of partnerships) based on 80% of profits\naveraged over the last three tax years (or shorter periods if self-employment\nstarted after 2016\/17), subject to a maximum of \u00a32,500 a month. <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>The\ninitial payment term of the SEISS grant will be \u201cat least three months\u201d. <\/li><li>The\npayment of the grant will not prevent the claimant from continuing to work.<\/li><\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>UPDATE<\/strong><\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Restrictions on the SEISS<\/strong><\/h4>\n\n\n\n<p>The SEISS will be restricted in five\nways:<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>Self-employment must provide the majority of the\nclaimant\u2019s income (based on the period used for the \u00a350,000 test set out below).<\/li><li>Trading profits either:<ol><li>were no more than \u00a350,000 in 2018\/19; or <\/li><\/ol><ol><li>trading\nprofit were no more than \u00a350,000 averaged\nover the three tax years from 2016\/17. If trading started between 2016-19, HMRC\nwill only use those years for which a Self-Assessment tax return has been\nfiled.<\/li><\/ol><\/li><\/ol>\n\n\n\n<p>According\nto the Chancellor, these thresholds mean the scheme covers 95% of the\nself-employed. The corollary is that it creates a cliff edge at \u00a350,000, a\nfigure that appears elsewhere in the tax system (e.g. the higher rate tax\nthreshold).<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>The claimant must have submitted a 2019 tax return\n(covering the 2018\/19 tax year). As a concession, any later filer will have\nfour weeks to submit their overdue return if they wish to be included in the\nscheme. <\/li><li>The claimant must have traded in 2019\/20 and still be trading when making\nthe application (unless affected by Covid-19)<\/li><li>The claimant must have lost trading profits due to Covid-19.<\/li><\/ul>\n\n\n\n<p>HMRC will use their existing information to assess eligibility and contact individuals directly, requesting completion of \u201ca simple online form\u201d. A gov.uk <strong><span style=\"text-decoration: underline;\"><a href=\"https:\/\/www.gov.uk\/guidance\/claim-a-grant-through-the-coronavirus-covid-19-self-employment-income-support-scheme\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"webpage (opens in a new tab)\">webpage<\/a><\/span><\/strong> gives more details, but is somewhat confusingly headed \u201cClaim a grant through the coronavirus (COVID-19) Self-employment Income Support Scheme\u201d. The \u201cdon\u2019t call us, we\u2019ll call you\u201d approach is aimed at preventing HMRC being overwhelmed with telephone queries, as has happened with the DWP\u2019s Universal Credit system. HMRC are aiming to contact eligible people \u201cby mid May 2020\u201d. <\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Timing of payments<\/strong><\/h4>\n\n\n\n<p>Payments from HMRC should start at the beginning of June.\nThe initial sum will represent three months\u2019 cumulative payments. Until then\nthe self-employed can claim Universal Credit. In his statement the Chancellor\nsaid Universal Credit could give a self-employed person with a non-working\npartner and two children, living in the social rented sector, support of up to\n\u00a31,800 a month.<\/p>\n\n\n\n<p>Anyone whose self-employment started after 5 April 2019 and thus has no self-employed earnings recorded with HMRC cannot benefit from the scheme and must rely on <strong><span style=\"text-decoration: underline;\"><a href=\"https:\/\/www.understandinguniversalcredit.gov.uk\/new-to-universal-credit\/self-employment\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"Universal Credit (opens in a new tab)\">Universal Credit<\/a><\/span><\/strong>. <\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>One-person companies<\/strong><\/h4>\n\n\n\n<p>Those who operate through one person companies are not\ncovered by the scheme as, despite the media label often given to them, they are\nnot self-employed. The Treasury press release states that such people \u201cwill be\ncovered for their salary by the Coronavirus Job Retention Scheme if they are\noperating PAYE schemes\u201d. The use of the word \u2018salary\u2019 is key here, as many one\nperson companies route the bulk of their employee\u2019s remuneration via dividends\nto reduce National Insurance liabilities (see CJRS above).<\/p>\n\n\n\n<p>In his closing remarks the Chancellor noted that \u201c\u2026in\ndevising this scheme \u2026 it is now much harder to justify the inconsistent\ncontributions between people of different employment statuses\u201d. This was a\nsubtle way of suggesting that National Insurance contributions will have to\nrise for the self-employed once the crisis is over. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>UPDATE<\/strong><\/h3>\n\n\n\n<p>Recent reports have suggested that the Small Business Minister is lobbying for a change on the approach to dividends, but meeting Treasury resistance. One potential problem appears to be that HMRC cannot easily distinguish between \u2018remuneration\u2019 dividends and dividends originating from normal investment. <\/p>\n\n\n\n<p>If you need any assistance interpreting any of the latest self employed announcements from the government contact one of our <strong><span style=\"text-decoration: underline;\"><a href=\"https:\/\/devstagesite.co.uk\/smhgroup\/chartered-accountants\/\">Accounting &#038; Business Advisory<\/a><\/span><\/strong> on <strong>0114 266 4432<\/strong> or <strong><span style=\"text-decoration: underline;\"><a href=\"mailto:info@smhca.co.uk\">info@smhca.co.uk<\/a><\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>All the latest Covid-19 updates for the self-employed &#8211; updated on 22 April 2020<\/p>\n","protected":false},"author":4,"featured_media":20080,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[3],"tags":[83,494,498,11,507,187,510,531],"class_list":["post-20079","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-smh-accounting-business-advisory","tag-chartered-accountants","tag-coronavirus","tag-covid19","tag-hmrc","tag-seiss","tag-self-employed","tag-self-employed-income-support-scheme","tag-universal-credit"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Covid-19 - Main provisions for the self-employed - SMH Group<\/title>\n<meta name=\"description\" content=\"All the latest Covid-19 updates for the self-employed\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Covid-19 - Main provisions for the self-employed - SMH Group\" \/>\n<meta property=\"og:description\" content=\"All the latest Covid-19 updates for the self-employed\" \/>\n<meta property=\"og:url\" content=\"https:\/\/devstagesite.co.uk\/smhgroup\/covid-19-main-provisions-for-the-self-employed\/\" \/>\n<meta property=\"og:site_name\" content=\"SMH Group\" \/>\n<meta property=\"article:published_time\" content=\"2020-04-22T13:57:15+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-02-15T13:49:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/devstagesite.co.uk\/smhgroup\/wp-content\/uploads\/2020\/04\/Coronavirus-self-employed-22-04-20.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"800\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Brendan Hall\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Brendan Hall\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/devstagesite.co.uk\/smhgroup\/covid-19-main-provisions-for-the-self-employed\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/devstagesite.co.uk\/smhgroup\/covid-19-main-provisions-for-the-self-employed\/\"},\"author\":{\"name\":\"Brendan Hall\",\"@id\":\"https:\/\/devstagesite.co.uk\/smhgroup\/#\/schema\/person\/637129b7464f960037f1b676f625570e\"},\"headline\":\"Covid-19 &#8211; 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