The Statutory Residence Test is quite a methodical and precise set of tests which are not open to much interpretation in the main. The application of ‘exceptional circumstances’ has, for most of us, rarely been seen in practice. What Qualifies as Exceptional Circumstances The main characteristics of an ‘exceptional circumstance’ are: 1. It is a...

HMRC recently published guidance on the definition and application of ‘exceptional circumstances’ to the COVID 19 pandemic when reviewing residence issues. This brought some hope, but since this there has been no mention of any softening of the approach to Seafarer’s Earnings Deduction claims. Seafarer’s are potentially significantly affected by COVID, as many of them...

Coronavirus Job Retention Bonus The government will introduce a one-off payment of £1,000 to UK employers for every furloughed employee who remains continuously employed through to the end of January 2021. Employees must earn above the Lower Earnings Limit (£520 per month) on average between the end of the Coronavirus Job Retention Scheme (CJRS) and...

The Scottish Government introduced the Business Support Fund, which offers some businesses a: • Retail, Hospitality, Leisure Support Grant • Small Business Support Grant The grants are available for eligible businesses who: • pay non-domestic rates • are charged for non-domestic rates but do not need to pay because they get certain rates relief –...

Rishi Sunak announced an extension to the SEISS scheme in his speech of May 29. The scheme will now include a second and final grant payable in respect of the period 1 June to 31 August. As opposed to being another 80% of three months averaged profits up to a maximum of £7,500 this second...

Flexible Furloughing From 1 July 2020 there will be increased flexibility in the CJRS. Employers can bring back employees on a part-time basis with the government continuing to pay 80% of wages for any of their normal hours they do not work. You can decide the hours and shift patterns that your employees work and...

The Statutory Sick Pay Rebate Scheme (SSPRS) launches on 26 May 2020, from which date claims for refunds can be made via an online portal similar to that currently available for the Coronavirus Job Retention Scheme (CJRS). Employers Eligibility The scheme will repay employers for up to 14 days of SSP costs per employee (current...

This week HMRC will start contacting people to invite them to apply for the SEISS. The scheme is due to pay out in early June once applications have been processed. The payment will be made in one single instalment covering the three month period from 1 March to 31 May 2020 and is capped at...

The following three new schemes are now available: • Pivotal Enterprise Resilience Fund • Creative, Tourism & Hospitality Enterprises Hardship Fund • Newly Self-Employed Hardship Fund Follow this link for full Scottish Government Guidance The Pivotal Enterprises and Creative, Tourism & Hospitality Funds can be applied for through the Scottish Government website. APPLY HERE These...

Eligibility Criteria for the Newly Self Employed Hardship Fund: • You became self-employed on or after 6 April 2019 • Over 50% of your individual income is from self-employment • Your trading profits were below £50,000 in the 19/20 tax year • You have lost business due to COVID and are suffering financial hardship as...