Payroll: need to know (Latest version)

Who can claim

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Who can be claimed for How to submit a claim

What employers may be entitled to Record keeping requirements

Registration for the Coronavirus SSP Rebate Scheme webinar can be completed here.

There will be the opportunity to ask questions during these webinars, using an on-screen text box. There will also be the chance to download handouts which provide detailed examples and links to additional guidance.

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Further Treasury Direction published in relation to the SEISS 15 April 2021

HM Treasury published a further Treasury Direction and minor correction piece in relation to the fourth grant that will be available under the Self-Employment Income Support Scheme (SEISS).

Claims can be submitted from late April and will cover the periods of February, March and April. Workers who meet the qualifying criteria can claim 80% of average monthly profits, capped at £2,500 per month. The payment will be made in one lumpsum, so the maximum that can be received will be £7,500.

The document discusses:

Introductory provisions

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SEISS 4 payments General elements

The document also confirms that claims for the fourth grant must be submitted by no later than 1 June 2021.

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Fourth SEISS grant deadline – 1 June 2021 1 June 2021

Anyone intending to make a claim for the fourth grant under the Self-Employment Income Support Scheme (SEISS) must ensure that they do so by no later than 1 June 2021. Submissions can be made here.

Individuals must check that they meet all the eligibility criteria prior to making a claim, and will require certain information, as follows:

• Their Self-Assessment Unique Taxpayer Reference (UTR) • Their National Insurance (NI) number • Their Government Gateway user ID and password • Their UK bank details – to include the account number, sort code, name on the account and address linked to the account

There is a reminder that individuals must submit claims themselves and must not request that a tax agent or adviser does this on their behalf, as it will trigger a fraud alert, which may delay payment of the grant.

HMRC will check claims and pay the grant into nominated bank accounts within six working days.

The Chartered Institute of Payroll Professionals

Payroll: need to know

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