HMT - UK Her Majesty's Treasury

07/28/2021 | Press release | Distributed by Public on 07/28/2021 08:07

Treasury Direction made by the Chancellor under Section 76 of the Coronavirus Act 2020

On 30 April 2020, the Chancellor made a Treasury Direction under Section 71 and 76 of the Coronavirus Act. It sets out that HMRC are responsible for the payment and management of amounts to be paid under the Self-Employment Income Support Scheme, as set out in the Schedule to the Direction.

The Direction sets out the legal framework for the Scheme.

On 1 July 2020, the Chancellor made a further Treasury Direction under Sections 71 and 76 of the Coronavirus Act 2020, reflecting the extension to the Scheme and closure date.

On 21 November 2020, the Chancellor made a further Treasury Direction under Sections 71 and 76 of the Coronavirus Act 2020, reflecting the third grant extension to the Scheme.

On 9 April 2021, the Chancellor has made a further Treasury Direction under Section 76 of the Coronavirus Act 2020, reflecting the fourth grant extension to the Scheme.

The Chancellor has made a further Treasury Direction under Section 76 of the Coronavirus Act 2020, reflecting the fifth grant extension to the Scheme.

Please see updated guidance.