HMRC performance in 2019-20

Following our evidence session HMRC added that people with more than one employment can be...

Following our evidence session HMRC added that people with more than one employment can be furloughed simultaneously by different employers and that eligible employees can be on any type of employment contract, including “IR35, umbrella company and agency working”. With the CJRS extension, the cut-off date has moved from 19 … Read more Following our evidence session HMRC added that people with more than one employment can be furloughed simultaneously by different employers and that eligible employees can be on any type of employment contract, including “IR35, umbrella company and agency working”. With the CJRS extension, the cut-off date has moved from 19 March to 30 October and the requirement to have been previously furloughed has been removed. Some people are ineligible for CJRS or SEISS because of policy choices, for example, it was decided that self-employed people with profits over £50,000 would not qualify for SEISS. HMRC added that, in other instances, the design of the tax system and operational constraints have meant that it had been unable to deliver help at speed and with manageable error and fraud risks. For example, the most recent complete set of self- employment data held by HMRC is for the 2018/19 tax year, meaning that the Department did not have up to date data which it could have used to determine SEISS entitlement for everyone who started self-employment more recently.20 HMRC confirmed to us that it has no plans to do further work on new schemes for people who have not been able to benefit either from the CJRS or the SEISS measures.21 Lack of certainty about the support schemes Show less