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New rules for claims under the CJRS

New rules for claims under the CJRS

New rules for claims under the CJRS The second and final phase of the Coronavirus Job Retention Scheme (CJRS) runs from 1 July 2020 to 31 October 2020. During this phase, furloughed workers may return to work part-time under the flexible furloughing provisions. New...

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Reduced rate of VAT for the hospitality sector

Reduced rate of VAT for the hospitality sector

To support businesses and jobs in the hospitality sector, the reduced (5%) rate of VAT applies to supplies of food and non-alcoholic drinks from restaurants, pubs, bars, caf├ęs and similar establishment across the UK for a temporary period from 15 July 2020 to 12...

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SEISS extended

SEISS extended

The Self-Employment Income Support Scheme (SEISS) has been extended. Eligible self-employed taxpayers will be able to claim a second, and final, grant under the scheme in August. Eligibility The eligibility criteria for the second grant are the same as the first. To...

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Flexible furloughing

Flexible furloughing

The Coronavirus Job Retention Scheme (CJRS) has provided a lifeline for many employees and employers during the COVID-19 pandemic. As at 21 June 2020, 9.2 million employees had been furloughed by 1.1 million employers who had, collectively, claimed grants totalling...

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NIC implications of COVID-19 support payments

NIC implications of COVID-19 support payments

Various support payments have been made to help those affected by the COVID-19 pandemic. How are those payments treated for National Insurance purposes? Grant payments under the CJRS Where an employer claims a grant payment under the Coronavirus Job Retention Scheme...

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