Latest HMRC measures on Covid-19

Since my last update there have been important developments with the key Covid-19 measures – the coronavirus job retention scheme (CJRS) and the Covid-19 self-employed income support scheme (CSEIS).

We now have a fairly complete picture of the CJRS which includes for the first time some legislative underpinning. The precise legal status of the Treasury direction issued on 15 April (tinyurl.com/subuor8) will no doubt be the subject of debate but that conversation need not concern us here.

I want to bring out three key points. The first is that eligibility now depends on an employee being on the payroll on or before 19 March – previously the date was 28 February. This change is in response to pressure that the scheme was unfair to those who had changed jobs just before the original announcement of the scheme. The government remains alive to...