Below is a roundup of changes to government support information generally and for businesses, employers and the self-employed.
Self-Employed Income Support Scheme (SEISS)
The grants to self-employed individuals whose businesses have been impacted by coronavirus has been extended to cover periods February 2021 to April 2021 (fourth grant – now closed) and May 2021 to September 2021 (fifth grant).
Eligibility: Check if you can claim a grant through the Self-Employment Income Support Scheme.
The online claims service for the fifth grant will be available from late July 2021. Find out more about the fifth grant.
Check if you need to change your Self-Assessment return for SEISS
You need to check your Self-Assessment return if you have:
- already submitted your 2020 to 2021 Self-Assessment tax return online
- claimed a Self-Employment Income Support Scheme (SEISS) grant during 2020 or 2021
HMRC may have made an adjustment to your return if:
- the amount of the SEISS payments put in the SEISS box does not match their records
- there was no SEISS amount entered
- you did not submit a Self-Employment or partnership page (SA103 or SA104) and received SEISS payments
The adjustment (and how to check it) depends on your circumstances and how you submitted your return. If you need help in submitting your return please contact us.
See: Check if you need to change your Self Assessment return for SEISS
Coronavirus Job Retention Scheme (CJRS) June 2021 pay period
Claims under the Coronavirus Job Retention Scheme (CJRS) are now open for pay periods in June 2021.
You must submit your claim for June 2021 by 14 July 2021.
Here’s a future claim dates reminder:
- for furlough days in July 2021 submit claim by 16 August 2021
- for furlough days in August 2021 submit claim by 14 September 2021
- for furlough days in September 2021 submit claim by 14 October 2021
See: Claim for wages through the Coronavirus Job Retention Scheme
Kickstart Scheme employer resources
If you have been offered Kickstart Scheme funding, you can use these resources to show your support for the scheme.
See: Kickstart Scheme employer resources
VAT deferred due to coronavirus (COVID-19)
The VAT deferral new payment scheme has now closed.
Any deferred VAT outstanding after 30 June 2021 will be treated as debt and may be subject to a penalty. Find out what to do to pay your VAT bill
Wedding and civil partnership ceremonies, receptions and celebrations
There is updated guidance for couples planning to get married or form a civil partnership in England, as well as managers of venues that host ceremonies and receptions, and individuals hosting these events in other venues, including a garden of a private home, on private land, or in a public outdoor place.
See: Coronavirus (COVID-19): Wedding and civil partnership ceremonies, receptions and celebrations
Working in England if you are a senior executive bringing significant economic benefit to the UK
Changes have been made for senior executives so they can temporarily leave quarantine in England if they are undertaking business activities which are likely to be of significant economic benefit to the UK.
You are only exempt when you are undertaking activities that qualify for the exemption. You must self-isolate at all other times.
You must notify the government of your intention to use the exemption before you travel. You will only be able to use the exemption if you have received written confirmation from the government that you are eligible to do so based on the information provided.
This exemption is designed to enable activity that creates and preserves UK jobs and investment, while taking steps to ensure public health risks are minimised.
See: Working in England if you are a senior executive bringing significant economic benefit to the UK
Jobs that qualify for travel exemptions
New exemptions for business directors and in-flight security officers have been added to the guidance. Updated exemptions for aerospace engineers, overseas elite sportspersons, non-UK border security officials and regular work abroad have been announced.
See: Coronavirus (COVID-19): jobs that qualify for travel exemptions
Red, amber and green list rules for entering England
Anguilla, Antarctica/British Antarctic Territory, Antigua and Barbuda, Balearic Islands, Barbados, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Dominica, Grenada, Madeira, Malta, Montserrat, Pitcairn Islands and Turks and Caicos Islands moved from amber to green list on 30 June. Dominican Republic, Eritrea, Haiti, Mongolia, Tunisia and Uganda moved from amber to red list.
See: Red, amber and green list rules for entering England
Understanding the possession action process: guidance for landlords and tenants
Guidance for landlords and tenants in the private and social rented sectors to explain the possession action process in the county courts in England and Wales has been updated to reflect changes to notice periods and bailiff enforcement in Wales.
See: Understanding the possession action process: guidance for landlords and tenants
For further information about the measures announced by the Chancellor to protect individuals and businesses, please get in touch.