The below updates have now been added to the .GOV.UK COVID-19 business support pages:
Coronavirus Job Retention Scheme: further clarification following queries received, including:
- Confirmation of what should form the basis for furlough pay for employees furloughed on return from (maternity/paternity/shared parental/adoption/sick/parental bereavement) leave;
- Confirming employees subject to TUPE transfer/business reorganisation/ payroll consolidation can be furloughed;
- Confirming position for contractors in scope of IR35 in the public sector;
- More information on what information employers need to claim the grant; and
- Clarifying circumstances where an employee shouldn’t be furloughed by multiple employers
Updates can be found at:
https://www.gov.uk/guidance/check-if-you-could-be-covered-by-the-coronavirus-job-retention-scheme
https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme
Self-employment Income Support Scheme – again, further clarification in response to queries, including:
- Detail of the treatment of losses, averaging and multiple trades;
- Clarifications on the calculation of self-employed profits and what is meant by total income;
- Confirmation that individuals are able to continue working, including taking on employment role;
- Confirmation that owner-managers of Ltd companies can access the CJRS for their salary;
- Confirmation that individuals can access Universal Credit and the SEISS; and
- Clarification on overlaps between the SEISS and CJRS (e.g. you can claim the SEISS and continue working).
Updates can be found at:
https://www.gov.uk/guidance/claim-a-grant-through-the-coronavirus-covid-19-self-employment-income-support-scheme