Latest on the coronavirus support schemes

HMRC has published new guidance Individuals you can claim for who are not employees on claims under the coronavirus job retention scheme. Such claims cover various groups so long as they are paid via PAYE. Individuals who are paid through PAYE but who are not necessarily employees in employment law terms can continue to be furloughed from 1 July so long as the employer has previously submitted a claim for them for a furlough period of at least three weeks between 1 March and 30 June 2020.

As at 30 June, 9.4m jobs had been furloughed under the CJRS: an increase of 678,000 compared with 31 May. 1.14m employers had made at least one claim under the scheme, and the total value of claims was £26.5bn.

New guidance Tell HMRC and pay the self-employment income support scheme grant back explains how businesses can make repayments of amounts claimed under the scheme to which they were not entitled.

As at 30 June, 2.6m claims had been made under the SEISS with a total value of £7.4bn.