Skip to content

What was the eligibility criteria for the Government’s self-employment income support scheme?

You will be eligible if you are a self-employed individual or a member of a partnership and you:

  • have trading profits of up to £50,000
  • earn the majority of your income from self-employment
  • have submitted a Tax Return for 2019
  • have traded in the tax year 2019/20
  • are trading when you apply for a grant, or would be except for Covid-19
  • intend to continue to trade in the tax year 2020/2021
  • have lost trading/partnership profits due to Covid-19

 

Related FAQs

Can we still use the furlough (coronavirus job retention scheme)?

Yes. For further guidance, please see our FAQs section on Furlough.

Can I have legal documents signed and witnessed?

Solicitors can be authorised to sign contracts for their clients – a signed letter of authority should be scanned and sent to avoid posting potentially contaminated documents.

Solicitors should exchange supplemental agreements on behalf of their clients to agree to postpone exchange and completion dates if it has been agreed to push these back.

The Law Society advises that electronic signatures be used as much as possible for contracts, to avoid possible contamination. However, the Land Registry confirms that the legal transfer document cannot be validly executed with an electronic signature. Solicitors should agree a completion undertaking that the original transfer document will be sent when received and after the restrictions have been lifted.

The Land Registry’s latest guidance https://www.gov.uk/guidance/coronavirus-covid-19-impact-on-hm-land-registrys-services published on 14 May states:

We accept deeds that have been signed using the ‘Mercury signing approach’.

For land registration purposes, a signature page will need to be signed in pen and witnessed in person (not by a video call). The signature will then need to be captured, with a scanner or a camera, to produce a PDF, JPEG or other suitable copy of the signed signature page. Each party sends a single email to their conveyancer to which is attached the final agreed copy of the document and the copy of the signed signature page.

Solicitors should be willing to adopt this procedure for completing transactions to enable them to be registered by the Land Registry.

The execution of a transfer is a deed and must be witnessed. Members of the family can witness signatures so long as they are not also a party to the document. A witness will be more credible if they are 18 or over, but this is not a legal requirement. The legal requirement is for the witness “to be present” when the document is signed. It would be possible for a witness to be on the other side of the room or the other side of a window, and validly witness the execution of a deed. The witness does need to take precautions to avoid possible contamination from the document.

A statutory declaration does not need to be witnessed but must be administered by a solicitor or commissioner for oaths. There is no legally prescribed process for this, and there is nothing to suggest that this could not be validly done via a video telephone call if the signature on the declaration can clearly be seen by the person commissioning the oath when the oath is made.

Are benefits to be included in the claim for a grant?

You cannot include the following payments in a claim:

  • Discretionary bonus or commission payments
  • Tips
  • Non-cash payments
  • Non-monetary benefits including taxable benefits in kind
  • Salary sacrifice benefits that reduce an employee’s pay (however HMRC has agreed that such arrangements can be stopped by agreement if due to COVID-19 and the contract is changed)

The updated guidance has confirmed that all of the grant claimed should be paid to the employee in the form of money and that none of the grant is to the used to pay for the provision of benefits or a salary sacrifice scheme.

How do you support your Mental health first aider (MHFA) team?

We recommend that ongoing support is provided to all MHFA’s beyond completion of the MHFA training. It is necessary to do refresher training (approx. every 3 years) and ideally ongoing ‘continued professional development’ should be provided as well as regular opportunities for debriefing / seeking support. One way of supporting your MHFAs in the workplace is by creating a buddy system amongst the MHFAs. That way the individuals carrying out the role of MHFAs have a support structure in place amongst themselves. All trained MHFAs can also reach out to management to discuss any concerns they have or to seek any further support they need.

Reductions in salary

An obvious cost cutting measure is to reduce salaries, either temporarily or permanently. If you are to seek a reduction in salaries, this should be done fairly – either across the board or by selecting teams/individuals based on objective business reasons.

Note that this cannot be imposed without significant risk. Without agreement, this would need fair selection and consultation.