Source: UK Government
Treasury Direction made under Sections 71 and 76 of the Coronavirus Act 2020
PDF, 234KB, 7 pages
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.
Further guidance for employers and employees can be found here.
Published 1 May 2020