Treasury Direction made by the Chancellor under Sections 71 and 76 of the Coronavirus Act 2020

On 30 April, 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.

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

Updated guidance can be found here.