New Updates and Guidance
Coronavirus Job Retention Scheme (CJRS): A number of updates have been made to guidance on the CJRS:
- New guidance has been published on claiming for individuals who are paid through PAYE but not necessarily employees in employment law.
- Guidance on calculating how much you can claim has been updated with information on claim periods ending on or before 31 August 2020.
- Information has been added to clarify that employers can continue to claim for employees while they are serving a statutory notice period.
- Information has been added about the process HMRC is developing to recover overclaimed grant amounts through the tax system.
Self-Employment Income Support Scheme
The scheme is now closed for the first grant. The scheme allows you to claim a second and final taxable grant. You can make a claim for the second grant if you are eligible, even if you did not make a claim for the first grant. Find out more here.
A number of updates have been made to the scheme guidance:
- New guidance has been published if you have been overpaid, made a claim in error and were not eligible for the grant or would like to make a voluntary repayment.
- Guidance on how HMRC works out trading profits and non-trading income has been updated to include that losses are not included in your non-trading calculation.
- Guidance on how different circumstances affect the scheme has been updated to include what supporting evidence you may be asked for if having a new child affected the trading profits you reported for the tax year 2018 to 2019.
Working safely during coronavirus
- New guidance on organising outdoor sport and physical activity events has been added.
- Guidance for providers of out-of-school and holiday activities for children has been updated.
Providing apprenticeships during the coronavirus outbreak
Guidance has been updated to confirm that from 13 July 2020 providers can welcome back 19+ apprentices into educational settings, that the flexibility to suspend level 2 functional skills for level 2 apprentices has been extended, and to provide more information on support for redundant apprentices.
UK Transition
The UK has left the EU, and the transition period comes to an end on 31 December 2020. Business need to act now to get ready for new rules that will come into force from 1 January 2021. To receive updates on the latest information for businesses, subscribe for free to the Department for Business, Energy and Industrial Strategy’s sister Transition Bulletin by updating your bulletin preference here.
The UK Government has launched a major new Transition public information campaign called “The UK’s new start: let’s get going” to give everyone the facts that they will need to be ready for 1 January 2021. A straightforward checker tool at gov.uk/transition will quickly identify the specific steps any business or individual needs to take to be ready.
The government has also announced:
- Controls will be placed on the movement of goods between Great Britain and the EU, with new border controls being introduced in three stages up until 1 July 2021. Details can be found in the Border Operating Model.
- Further details on the new points-based immigration system from 1 January 2021.
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